Bern Wealth Tax Calculator
Bern Wealth Tax Calculator 2025
Estimate your annual wealth tax liability in the Canton of Bern — using the official progressive simple wealth tax tariff and a user-defined total tax factor (Steueranlage).
The Canton of Bern applies a progressive wealth tax on the entire net wealth once a taxpayer’s taxable wealth exceeds the cantonal threshold of CHF 97,000. Below this level, no wealth tax is due. Above the threshold, the full net wealth is taxed using Bern’s simple tariff in promille (‰).
The simple wealth tax is then multiplied by the tax factors (Steueranlagen) of the canton, municipality and church to arrive at the effective burden. This calculator models the simple Bern tariff and lets you enter a combined total factor for your municipality.
Step 1: If Net Wealth ≤ CHF 97,000 → Wealth tax ≈ 0
Step 2: If Net Wealth > CHF 97,000 → Tax base = full Net Wealth
Step 3: Simple Wealth Tax = Apply Bern tariff (0–1.35‰) to tax base
Step 4: Total Wealth Tax ≈ Simple Wealth Tax × Total Tax Factor (canton + commune + church)
The calculator does not implement the “Vermögenssteuerbremse” (cap at 25% of net investment income, minimum 2.4‰ of taxable wealth) or detailed child and marital allowances. It is intended for planning and comparison only.
Interactive Calculator
Enter your net wealth and the combined total tax factor applicable to your situation. As a reference, the city of Bern can reach a combined factor of around 4.5–4.7× of the simple wealth tax once canton, commune and church are included.
Example Scenarios
Example A — Single, CHF 500,000, City of Bern-like Factor
Net wealth CHF 500,000.
Threshold CHF 97,000 exceeded → tax base CHF 500,000.
Progressive simple wealth tax ≈ CHF 360 (rounded, per Bern tariff).
Combined tax factor (canton + commune + church) ≈ 4.60 → total wealth tax ≈ CHF 1,650.
Effective burden ≈ 0.33% of net wealth (excluding any wealth tax cap based on investment income).
Example B — Married, CHF 3,000,000, Moderate Factor 4.40
Net wealth CHF 3,000,000.
Threshold CHF 97,000 exceeded → tax base CHF 3,000,000.
Progressive simple wealth tax ≈ CHF 3,470 (rounded).
Total factor 4.40 → total wealth tax ≈ CHF 15,300.
Effective burden ≈ 0.51% of net wealth; the statutory Bern “Vermögenssteuerbremse” can further limit
the burden if investment income is low, but this is not modelled here.
These examples are indicative and rounded. Actual assessments depend on your exact municipal and church tax factors, marital and family situation, deductions and the operation of Bern’s wealth tax cap on low-yielding assets.
Planning Use
- Use the calculator to test different total tax factors (Steueranlagen) when comparing municipalities within the Canton of Bern.
- Combine the result with Allowances & Deductions to incorporate debt deductions, pension savings and any child and marital allowances that may reduce your net wealth base.
- Review Valuation Rules so that real estate, securities, and private company participations are aligned with the Bern and federal valuation rules.
- Coordinate the outcome with Planning Strategies — for example, structuring assets between taxable and tax-privileged vehicles, or evaluating a relocation within Bern.