Aargau Wealth Tax
Aargau Wealth Tax Guide 2025
A professional overview of the Canton of Aargau’s wealth tax framework — covering progressive rates, municipal multipliers, allowances, valuation rules and strategic planning considerations.
The Canton of Aargau applies a progressive wealth tax system combined with municipal multipliers that vary significantly across the canton. Aargau is known for a balanced tax climate—neither among the lowest nor the highest in Switzerland—making careful planning and municipality selection important for high-net-worth residents.
This hub provides a full outline of Aargau’s wealth tax system, including rates & municipal multipliers, allowances & deductions, valuation rules, planning strategies, and filing & compliance.
Key Facts for 2025
- Tax base: Worldwide net assets for Aargau residents; Swiss-situs assets for limited nonresident taxpayers
- Tax date: 31 December (net asset position)
- Filing: Joint income & wealth tax return; married couples assessed together
- Municipal multipliers: Commonly between 0.90–1.20× of the cantonal rate
- Allowances: Personal deductions, children’s allowances, and debt deduction rules (see dedicated page)
- Pension assets: 2nd and 3a pillar pension assets are exempt from wealth tax until payout
Municipal Variation Across Aargau
Aargau exhibits notable differences in municipal multipliers (Steuerfüsse). Urban centers and financially active municipalities may apply multipliers above 100 %, while others remain below the cantonal average. For high-net-worth households, selecting a municipality with a favourable multiplier can materially reduce annual wealth tax liability.
Use the Wealth Tax Calculator to model effective rates across Aargau municipalities.
Structure of the Aargau Wealth Tax Hub
Explore the following specialist pages for a complete overview:
Rates & Municipal Multipliers
Progressive cantonal tariff with current municipal multiplier table.
Allowances & Deductions
Overview of personal exemptions, children’s allowances, and debt deductions.
Valuation Rules
Valuation standards for real estate, securities, business participations and crypto assets.
Wealth Tax Calculator
Interactive calculator comparing tax outcomes based on net worth and municipality.
Cases & Worked Examples
Typical resident and nonresident wealth tax scenarios in Aargau.
Forms & Deadlines
Filing timeline, digital filing system and documentation requirements.
Planning Strategies
Municipality selection, debt structuring, valuation timing and cross-border considerations.
Nonresident Guide
Limited tax liability rules, treaty impact and property-owner obligations.
Filing & Administration
Wealth tax is filed jointly with the income tax return. Aargau offers user-friendly electronic filing (eGovernment AG), and taxpayers may request extensions or make provisional payments during the year.
- Authority: Cantonal Tax Office of Aargau (Steuerverwaltung Aargau)
- Municipal offices: Each municipality publishes its multiplier annually
- Language: German (official); English guidance available through advisory services
Planning Considerations
Key planning drivers in Aargau include municipality selection, leverage and debt structuring, real-estate valuation, and effective use of pension assets. Families relocating inbound to Aargau often reassess municipal options to optimise long-term wealth tax exposure.
Review the Wealth Tax Calculator for customised modelling and the Planning Strategies for detailed guidance.
Frequently Asked Questions
- Are wealth tax rates high in Aargau?
- Effective rates vary but often fall between 0.20–0.45 % of net assets depending on municipality and deductions.
- Do residents declare foreign assets?
- Yes — Aargau residents are taxed on worldwide net assets.
- Does Aargau offer lump-sum taxation (forfait)?
- No — Aargau does not offer a forfait regime for wealth tax.
- How important is the municipal multiplier?
- Very — multipliers between 90 % and 120 % can significantly affect the final tax burden.