Geneva Wealth Tax Rates
Geneva Wealth Tax: Rates & Communal Coefficients
An in-depth look at Geneva’s cantonal progressive wealth tax schedule and how each commune’s coefficient affects the final tax bill.
In Geneva, wealth tax is levied on net assets as at 31 December. A progressive cantonal schedule is applied, then adjusted by a communal coefficient (“multiplicateur communal”) determined by your commune of residence. Together, these determine the effective tax on your taxable net wealth.
This page provides: (i) the cantonal base rates, (ii) typical communal coefficients, (iii) worked-out example burdens, and (iv) planning implications for high-net-worth individuals.
Cantonal Progressive Schedule
Geneva’s cantonal base tariff begins after an exemption threshold. For example, singles may be exempt up to approximately CHF 82,040, couples up to approx. CHF 164,080. :contentReference[oaicite:1]{index=1} Once the threshold is exceeded, the rate increases in brackets — total effective burdens (including communal coefficients) can approach ~0.8 % of wealth or higher. :contentReference[oaicite:2]{index=2}
| Patrimoine net imposable (CHF) | Illustrative Cantonal Base Tax (CHF) | Indicative Rate |
|---|---|---|
| Up to ~82,040 (single) / ~164,080 (married) | 0 | 0% |
| ~82,041 – 200,000 | ≈ 164 | ≈ 0.327 % |
| ~200,001 – 500,000 | ≈ 739 – 2,394 | ≈ 0.37 % – 0.48 % |
| ~1,000,000 | ≈ 5,816 | ≈ 0.582 % |
| ~4,000,000 | ≈ 33,581 | ≈ 0.84 % |
Figures illustrative — based on recent commune-average coefficients and rounded. Use official tax tables for precise filing.
Communal Coefficients (Multipliers)
In Geneva each commune sets its coefficient for wealth tax. For example, sources indicate that the City of Geneva coefficient may be ~45.5 % of the basic cantonal tax for income tax context; for wealth tax similar multipliers apply. :contentReference[oaicite:3]{index=3} Communes with lower service burden may apply coefficients as low as ~0.25 × (25 %) of the cantonal base. :contentReference[oaicite:4]{index=4}
Aperçu de la planification : Moving from a commune with a high coefficient to one with a low one can reduce your effective wealth tax rate meaningfully — always model the full profile.
Effective Burden Examples
Below are illustrative estimates combining the cantonal base schedule and communal coefficients. These assume no church component and a mid-commune coefficient for the example.
| Patrimoine net imposable (CHF) | Estimated Total Wealth Tax (CHF) | Approximate Effective Rate |
|---|---|---|
| CHF 200,000 | ≈ CHF 739 | ~0.37 % |
| 500 000 FRANCS SUISSES | ≈ CHF 2,394 | ~0.48 % |
| 1 000 000 CHF | ≈ CHF 5,816 | ~0.58 % |
| 2 000 000 CHF | ≈ CHF 14,438 | ~0.72 % |
| CHF 4,000,000 | ≈ CHF 33,581 | ~0.84 % |
Actual effective rate depends on your commune coefficient and the precise bracket used for your fiscal year.
Planning Implications
- The exemption threshold (≈ CHF 82k / 164k) means modest net-worth positions may avoid wealth tax entirely.
- At higher wealth levels, Geneva’s effective burden (>0.5 %) is among the higher Swiss cantons. :contentReference[oaicite:5]{index=5}
- Commune choice matters: select a commune with lower coefficient to reduce burden.
- Debt structuring and valuation management (see Stratégies de planification) become more relevant at higher brackets.