Swiss Property Tax by Canton
Swiss Property Tax (Liegenschaftssteuer / Impôt foncier) by Canton
Overview of which cantons levy an annual property ownership tax for private (individual) owners and at which level (cantonal and/or communal). Typical per-mille (‰) ranges are shown where public guides give examples; otherwise marked as “varies by commune”. Several cantons have no separate property tax for private owners. Always verify locally.
- Applies? No separate property tax for private owners.
- Level: Communal (municipalities may levy a property tax).
- Typical range: up to ~3 ‰ (varies by commune).
- Status: Property tax practice varies by municipality; check locally.
- Level: Communal (optional, set by municipality).
- Typical ceiling: up to ~1.5 ‰ (varies by commune).
- Applies? No separate property tax for private owners.
- Status: Property tax possible at communal level; verify with the city/commune.
- Level: Communal (optional).
- Typical range: up to ~3 ‰ (by commune).
- Level: Cantonal property tax for natural persons.
- Indicative rate: around ~1 ‰ (confirm annually with canton).
- Applies? No separate property tax for private owners.
- Level: Communal (many municipalities levy it).
- Typical range: up to ~2 ‰ (varies by commune).
- Level: Communal (generally applied).
- Typical range: ~0.5 ‰ to ~1.8 ‰ (by commune).
- Status: No standard property tax; a minimum-tax approach may apply in examples.
- Illustrative minimum: sometimes shown around ~0.5 ‰ in guides (verify locally).
- Status: Communal property tax (impôt foncier) exists; rate set locally.
- Typical range: varies by commune; consult local tables.
- Status: No standard property tax; minimum property tax can apply to natural persons.
- Status: No standard property tax; minimum property tax can apply to natural persons.
- Level: Communal (generally applied).
- Example range: ~0.2 ‰ to ~0.8 ‰ depending on the municipality.
- Applies? No separate property tax for private owners.
- Applies? No separate property tax for private owners.
- Applies? No separate property tax for private owners.
- Level: Cantonal property tax for natural persons.
- Illustrative rate: around ~0.5 ‰ (verify with current cantonal schedule).
- Level: Communal (generally applied).
- Typical rate: around ~1 ‰ (varies by commune).
- Note: some minimum-tax mechanics may apply alongside.
- Status: No standard property tax; minimum property tax can apply under conditions.
- Level: Communal (impôt foncier) where enacted by commune.
- Official cap: up to about 1.5 ‰ of the fiscal (tax) value in many communes.
- Level: Communal (generally applied).
- Typical rate: around ~1 ‰ (varies by commune).
- Applies? No separate property tax for private owners.
- Applies? No separate property tax for private owners.
Disclaimer: Rates and applicability vary by municipality and change over time. Several cantons apply minimum property tax regimes rather than a standard property tax. Always confirm with the relevant cantonal or communal tax authority or contact us for precise figures.
