The Canton of Geneva levies an annual impôt sur la fortune sur le actifs nets mondiaux of resident individuals and on Actifs de Swiss-situs of certain nonresidents. Geneva applies a progressive cantonal schedule and each commune sets a local multiplier (coefficient) that is applied to the cantonal amount. This two-layer structure means your commune of residence can materially affect the effective burden.

This hub centralises Geneva’s key rules — from rates and communal coefficients à allocations, règles d'évaluation, stratégies de planification, et classement. Utiliser le calculatrice to model outcomes by commune.

Faits marquants pour 2025

• Base d'imposition : Worldwide net assets for Geneva residents; Swiss-situs assets for nonresidents
• Date d'imposition : 31 December (balance-sheet approach)
• Évaluation : Déclaration combinée de revenus et de patrimoine ; évaluation conjointe pour les couples mariés
• Communal impact: Each commune sets a coefficient applied to the cantonal amount
• Allocations : Basic exemptions by filing status; children’s allowances; debt deductions for enforceable year-end liabilities
• Actifs de pension : Pillar 2 and pillar 3a are generally excluded from wealth tax until withdrawal

Communal Variation Across Geneva

Geneva’s communes differ in their coefficients, creating a spread in effective rates even at identical net worth levels. High-service urban communes typically apply higher coefficients than some suburban communes. Before purchasing property or relocating within the canton, compare commune multipliers and run a scenario analysis.

Commencez par le Taux et coefficients communaux et testez votre profil dans le Calculateur de l'impôt sur la fortune.

Structure of the Geneva Wealth Tax Hub

Explore detailed sections tailored to Geneva’s regime:

Dépôt et administration

Wealth tax is declared with the individual tax return. Geneva provides e-filing and supports extensions upon request. Bills may be issued provisionally and later adjusted at final assessment. Missed deadlines can trigger interest and penalties.

• Autorité : Canton of Geneva Tax Administration (Administration fiscale cantonale)
• Communes: Apply their coefficients; collection is coordinated via cantonal/communal systems
• Langue : French (official); English guidance often available for core topics

Considérations relatives à la planification

Geneva’s higher progressive brackets and communal coefficients amplify the value of choix de la commune, debt structuring, and disciplined évaluation. Families should coordinate wealth tax with succession and marital property planning.

Voir Stratégies de planification for residents and the Guide du non-résident for cross-border profiles.

Questions fréquemment posées

Does Geneva levy a federal wealth tax?

No. In Switzerland, wealth tax is cantonal/communal. Geneva’s levy is at these levels only.

Is Geneva generally higher than other cantons?

Yes, Geneva is among the higher-burden cantons at upper brackets. The commune coefficient further impacts the outcome.

Do nonresidents pay Geneva wealth tax?

On Geneva-situs assets (notably real estate and PE business assets) — yes, on a limited basis.

Is lump-sum taxation (forfait) available?

Geneva provides a forfait regime under specific conditions; its interaction with communal levies is specialised and requires individual advice.