Grisons Wealth Tax Rates
Grisons Wealth Tax: Rates & Municipal Multipliers
See how Grisons’ progressive cantonal wealth tax and diverse municipal Steuerfüsse combine into a moderate Swiss wealth tax burden, with attractive options in several communes.
In the canton of Grisons (Graubünden), wealth tax is levied on your patrimonio netto imponibile al 31 dicembre. Taxable net wealth is your worldwide assets (for residents), minus deductible debts and allowances. The canton determines a imposta patrimoniale semplice using a progressive tariff; this simple tax is then multiplied by the aliquota d'imposta cantonale e dalla vostra aliquota fiscale del comune (Il dibattito sulla comunità). Recognised churches may levy an additional wealth tax component for their members.
Comparative data place the combined cantonal and communal wealth tax in the capital Chur a circa 0.27–0.31% of taxable wealth in the CHF 1–5 million range (excluding church tax), putting Grisons in the middle of the Swiss field rather than among the highest-tax cantons.
Tariffa dell'imposta cantonale sulla ricchezza (panoramica)
Grisons uses a tariffa progressiva dell'imposta sul patrimonio for natural persons. The tariff applies to taxable net wealth after allowances and deductible debts, and is expressed in per-mille (‰) steps. The detailed bands and rates are published annually in the cantonal tax guidance and tariff tables and are implemented in the official tax calculator.
La tabella seguente mostra illustrativo simple cantonal wealth tax amounts at selected wealth levels. These are rounded figures designed to reflect the general magnitude and progression used in Grisons; for filing, always use the official tariff or calculator for the relevant tax year.
| Patrimonio netto imponibile (CHF) | Imposta cantonale semplice illustrativa (CHF) | Media cantonale approssimativa % |
|---|---|---|
| Fino alla soglia di indennità | 0 | 0% |
| 100,000 | ≈ 120 | ~0.12% |
| 500,000 | ≈ 850 | ~0.17% |
| 1,000,000 | ≈ 1,700 | ~0.17% |
| 3,000,000 | ≈ 5,200 | ~0,17%-0,18% |
Figures above represent the simple cantonal wealth tax before applying cantonal and municipal Steuerfüsse or any church tax. Use the current-year Graubünden tariff or the official tax calculator for exact computations.
Municipal Steuerfüsse in Grisons
Each municipality in Grisons levies its own wealth tax as a percentage of the simple cantonal tax. In recent years, the aliquota d'imposta cantonale è stato fissato a circa 0.95 of the simple tax, while steuerfüsse comunali mostly range from about 0.50 to 1.00 of the simple tax, with some communes slightly above 1.00 in individual years.
The result is that total wealth tax (excluding church) is broadly:
Total tax ≈ Simple tax × (Cantonal Steuerfuss + Municipal Steuerfuss).
The examples below show indicative municipal Steuerfüsse for selected communes; actual rates are set annually and published in the official list of municipal and church tax rates.
| Comune (esempi) | Steuerfuss comunale illustrativo | Commento |
|---|---|---|
| Chur | ≈ 0.88 | Capital; municipal tax rate around 88% of the simple cantonal tax, below the cantonal average. |
| Arosa | ≈ 0.90 | Tourist resort; recent lists show a municipal Steuerfuss around 90%. |
| Ilanz/Glion | ≈ 1.00 | Regional centre; illustrative example of a municipality at about 100% of the simple tax. |
| Andeer | ≈ 0.90 | Smaller municipality; typical mid-range Steuerfuss. |
| Schluein | ≈ 0.50 | Example of a comparatively low municipal Steuerfuss (about 50% of the simple tax). |
Municipal Steuerfüsse above are indicative for planning and exclude any church taxes. The canton publishes an updated list of community and church tax rates (Gemeinde- und Kirchensteuerfüsse) for each tax year.
Onere effettivo combinato - Esempi
For residents of Grisons, the combined cantonal and municipal wealth tax (excluding church) can be approximated as:
Total wealth tax ≈ Simple tax × (Cantonal Steuerfuss + Municipal Steuerfuss).
The examples below use the indicative simple tax from above and compare a un'impostazione a bassa tassazione (municipal Steuerfuss ≈ 0.70) with a un'imposizione fiscale più elevata (≈ 1.00). The cantonal Steuerfuss is assumed at ≈ 0.95. This gives total multipliers of 1.65 and 1.95 respectively and produces effective rates broadly in line with published comparisons for Chur.
| Patrimonio netto imponibile (CHF) | Comune @ 0,70 | Municipality @ 1.00 | Portata effettiva % circa |
|---|---|---|---|
| 500,000 | ≈ 850 × 1.65 = CHF 1,400 | ≈ 850 × 1.95 = CHF 1,660 | ~0.28%–0.33% |
| 1,000,000 | ≈ 1,700 × 1.65 = CHF 2,805 | ≈ 1,700 × 1.95 = CHF 3,315 | ~0.28%–0.33% |
| 3,000,000 | ≈ 5,200 × 1.65 = CHF 8,580 | ≈ 5,200 × 1.95 = CHF 10,140 | ~0,29%-0,34% |
Note e avvertenze
- Indennità e soglie: Grisons grants basic personal allowances and family-related deductions that can significantly reduce taxable wealth at lower asset levels. Below the combined allowance, no cantonal or municipal wealth tax is due. See Indennità e detrazioni.
- Il debito riduce la base: Mortgages, investment loans and other enforceable debts outstanding on 31 December are deductible when calculating taxable net wealth. Where you hold assets in several cantons or abroad, wealth is allocated via Steuerausscheidung. Vedi Indennità.
- Regole di valutazione: Bankable assets are generally taxed at year-end market value; real estate is assessed under cantonal rules (often using official valuation factors); and participations in private companies follow specific valuation methodologies. See Regole di valutazione.
- Tassa sulla Chiesa: Church taxes are levied only on members of recognised religious communities and are charged as additional percentages of the simple tax. They are non inclusi negli esempi numerici di cui sopra.
- Dati specifici dell'anno: The cantonal Steuerfuss and municipal Steuerfüsse, as well as tariff bands and allowances, are adjusted from time to time. Always check the current Graubünden tax calculator and the official list of Gemeinde- und Kirchensteuerfüsse for the tax year in question.