Aargau Wealth Tax Rates
Aargau Wealth Tax: Rates & Municipal Multipliers
See how Aargau’s stepped cantonal tariff interacts with each commune’s Steuerfuss to determine your effective wealth tax burden.
Wealth tax in Aargau is calculated on your taxable net wealth at 31 December. First, the canton applies a progressive simple wealth tax (einfache Vermögenssteuer) according to its official tariff. This base is then multiplied by the cantonal tax rate and by your municipality’s tax rate (Gemeindesteuerfuss). An additional church component may apply for registered members.
This page explains (i) the cantonal simple tariff, (ii) how municipal multipliers work in Aargau, and (iii) how the combined effect looks at typical net-worth levels for low- and higher-tax communes.
Cantonal Progressive Schedule (Overview)
From tax period 2025 onward, Aargau’s simple wealth tax uses a stepped per-mille tariff. In broad terms, lower bands of taxable net wealth are taxed at 0.7–1.4‰, and higher bands at up to 1.6‰ on the simple tax before cantonal and municipal multipliers are applied. The table below shows illustrative simple tax amounts for planning; always rely on the official Aargau tariff tables for filing.
| Taxable Net Wealth (CHF) | Illustrative Simple Cantonal Base (CHF) | Approx. Marginal Band |
|---|---|---|
| Up to allowance threshold | 0 | 0% |
| 100,000 | ≈ 70 | ~0.07% |
| 500,000 | ≈ 580 | ~0.11–0.16% |
| 1,000,000 | ≈ 1,380 | ~0.13–0.16% |
| 3,000,000 | ≈ 4,580 | ~0.15–0.16% |
Indicative values based on the 2025 Aargau simple wealth tax tariff. For exact figures, use the current-year official tariff tables published by the canton.
Municipal Multipliers in Aargau
In Aargau, the total wealth tax on the simple base depends heavily on the cantonal and municipal tax rates expressed as percentages of the simple tax. For 2025, the cantonal tax rate is set at around 111% of the simple tax. Each municipality then adds its own tax rate, which typically ranges from about 0.48 (48%) in very low-tax communes up to around 1.25 (125%) in higher-tax communes.
The examples below show how different communes position themselves. They are representative, not exhaustive, and may change with future budgets.
| Municipality (examples) | Illustrative Municipal Multiplier | Comment |
|---|---|---|
| Aarau | ≈ 0.96 | Cantonal capital; municipal rate just under 1.00 of the simple tax |
| Baden | ≈ 0.92 | Regional centre with a moderate municipal burden |
| Geltwil | ≈ 0.50 | One of the lowest municipal rates in the canton |
| Oberwil-Lieli | ≈ 0.48 | Well-known low-tax residential commune |
| Hallwil | ≈ 1.26 | Towards the upper end of Aargau’s municipal range |
Multipliers are indicative of the 2025 tax year and can change with local budget decisions. Always confirm your commune’s official tax rate (Gemeindesteuerfuss) for the relevant filing year.
Combined Effective Burden — Examples
The total Aargau wealth tax on movable and other canton-taxable assets is broadly:
Total wealth tax ≈ Simple base × (Cantonal multiplier + Municipal multiplier + Church, if applicable).
The table below shows ballpark totals for 2025, excluding church tax, assuming standard allowances have already been reflected in the taxable net wealth figure. We compare a low-tax commune (municipal multiplier ≈ 0.50) with a higher-tax commune (≈ 1.20). The cantonal multiplier is assumed at ≈ 1.11.
| Taxable Net Wealth (CHF) | Municipality @ 0.50 | Municipality @ 1.20 | Approx. Effective % |
|---|---|---|---|
| 500,000 | Base ≈ 580 × (1.11 + 0.50) ≈ CHF 930 | Base ≈ 580 × (1.11 + 1.20) ≈ CHF 1,330 | ~0.19%–0.27% |
| 1,000,000 | Base ≈ 1,380 × (1.11 + 0.50) ≈ CHF 2,220 | Base ≈ 1,380 × (1.11 + 1.20) ≈ CHF 3,180 | ~0.22%–0.32% |
| 3,000,000 | Base ≈ 4,580 × (1.11 + 0.50) ≈ CHF 7,370 | Base ≈ 4,580 × (1.11 + 1.20) ≈ CHF 10,570 | ~0.25%–0.35% |
Notes & Caveats
- Allowances matter: Aargau grants personal allowances and family/children add-ons that can significantly reduce taxable wealth before the tariff is applied. See Allowances & Deductions.
- Debt reduces the base: Mortgages and other enforceable debts outstanding on 31 December are deductible. Where you hold assets in several cantons or abroad, wealth is allocated via Steuerausscheidung. See Allowances.
- Valuation drives outcomes: Real estate, securities and private business interests must be valued using accepted methods (including official valuation factors where applicable). See Valuation Rules.
- Church component: Church taxes are levied only for members of recognised communities and are calculated as a percentage of the simple tax. They are not included in the examples above.
- Future changes: Cantonal and municipal tax rates, as well as allowance thresholds, are periodically adjusted through political processes. Always verify the applicable figures for the tax year in question.