The Canton of Jura is one of Switzerland’s younger cantons and applies a classic Swiss wealth tax system: actifs mondiaux nets of residents are taxed under a progressive cantonal tariff, adjusted by municipal multipliers and, where applicable, church tax. Nonresidents are taxed on certain Swiss-situs assets only.

This hub summarises Jura’s wealth tax framework in one place — including taux et multiplicateurs municipaux, allocations et déductions, règles d'évaluation, stratégies de planification, and core dépôt et conformité exigences.

Faits marquants pour 2025

• Base d'imposition : Worldwide net assets for Jura residents; limited Swiss-situs assets only for nonresident taxpayers
• Date d'imposition : 31 décembre (aperçu du patrimoine net en fin d'année)
• Dépôt : Déclaration combinée d'impôt sur le revenu et sur la fortune ; les couples mariés font généralement l'objet d'une évaluation conjointe.
• Les multiplicateurs municipaux : Municipal (and church) multipliers applied to the cantonal tariff; levels differ by commune
• Allocations : Personal allowances, dependants’ relief and debt deductions are available (see dedicated allowances page)
• Actifs de pension : 2nd pillar and pillar 3a are generally exempt from wealth tax until payout

Municipal Variation Across Jura

Although Jura is relatively small in area, municipal tax multipliers (taux d’imposition communal) still create meaningful differences in effective wealth tax between communes. Church tax settings may add another layer of variation for certain taxpayers.

High-net-worth individuals and business owners should model the impact of different municipalities before committing to a long-term residence. The Calculateur de l'impôt sur la fortune allows you to compare estimated effective rates and annual burdens by municipality and asset level.

Structure of the Jura Wealth Tax Hub

Use the following specialist pages for a full understanding of wealth tax in Jura:

Dépôt et administration

Wealth tax is assessed together with income tax in a single cantonal and municipal assessment. The Canton of Jura provides standard return forms and electronic filing channels, and issues provisional tax invoices during the year.

• Autorité : Cantonal Tax Administration of Jura (Administration des impôts du Canton du Jura)
• Bureaux municipaux : Communes publish their tax multipliers and may assist with local procedural questions
• Langue : French is the official language; English explanations are typically provided via advisers, not directly by the authorities.

Considérations relatives à la planification

For affluent or cross-border taxpayers, Jura planning usually focuses on choix de la municipalité, leveraging and debt strategy (en particulier pour l'immobilier), solutions en matière de pensions et d'assurances, et cohérent pratiques d'évaluation for private companies and significant assets.

Quantitative analysis can be done via the Calculateur de l'impôt sur la fortune. For more qualitative guidance — residence selection, structuring and succession context — see the Stratégies de planification page.

Questions fréquemment posées

Are wealth tax rates high in Jura?

Effective rates are generally moderate by Swiss standards, but differ by municipality, asset level and available deductions. For larger portfolios and property holdings, small rate differences can translate into meaningful annual amounts.

Do Jura residents declare foreign assets?

Yes. Residents are taxed on their worldwide net assets, subject to the usual allowances and debt deductions. Foreign assets must therefore be fully disclosed.

Is there a lump-sum (forfait) regime for wealth tax in Jura?

Jura applies standard assessment based on net assets. Any special regimes or rulings would be handled on a case-by-case basis and do not replace wealth tax for ordinary residents.

How important is the choice of municipality within Jura?

Municipality choice can be important, especially at higher wealth levels, because different multipliers and church tax settings impact the final effective rate.