The Canton of Grisons (Graubünden) is Switzerland’s largest canton by area, with a broad mix of alpine resort municipalities, regional centres and rural communes. Wealth tax follows the typical Swiss pattern: a progressive cantonal tariff applied to net worldwide assets of residents, adjusted by municipal multipliers and potential church tax.

This hub explains how wealth tax works in Grisons, from rates & municipal multipliers and allowances & deductions to valuation rules, planning strategies, and practical filing & compliance information.

Key Facts for 2025

• Tax base: Worldwide net assets for residents of Grisons; Swiss-situs assets only for limited nonresident taxpayers
• Tax date: 31 December (net wealth snapshot at year-end)
• Filing: Unified income & wealth tax return; married couples usually assessed jointly
• Municipal multipliers: Municipal rates (Steuerfüsse) applied to the cantonal tariff; levels vary by commune and church affiliation
• Allowances: Personal allowances, children’s additions, and debt deductions (see allowances page)
• Pension assets: 2nd pillar and pillar 3a pension assets are generally exempt from wealth tax until they are paid out

Municipal Variation Across Grisons

Grisons contains a wide range of municipalities — from well-known resort destinations to smaller rural communes. Municipal multipliers and church tax rules create meaningful differences in effective wealth tax across the canton. At higher asset levels, the choice of municipality can have a substantial long-term impact on the annual wealth tax burden.

The Wealth Tax Calculator helps to compare effective rates across municipalities and to estimate the impact of different net-asset levels and filing situations.

Structure of the Grisons Wealth Tax Hub

For a complete understanding of wealth tax in Grisons, use these dedicated pages:

Filing & Administration

Wealth tax in Grisons is assessed together with income tax. The canton provides standard return forms and facilitates electronic filing options. Provisional payments are generally required, with final assessments issued after processing the return.

• Authority: Cantonal Tax Office of Grisons (Steuerverwaltung Graubünden)
• Municipal offices: Municipalities publish their multipliers and may assist with local questions
• Language: German and Romansh are official languages; Italian applies in certain regions. English guidance is usually provided via advisers rather than the authorities.

Planning Considerations

For high-net-worth individuals and internationally mobile families, key planning levers in Grisons include choice of municipality, financing and debt strategy, use of pension and insurance solutions, and valuation management for complex assets such as closely held companies and prime real estate.

Practical modelling can be done via the Wealth Tax Calculator, while the Planning Strategies page provides a framework for residence, structuring and cross-border planning in the context of wealth tax.

Frequently Asked Questions

How high are typical effective wealth tax rates in Grisons?

Effective rates vary by municipality and asset level, but generally sit in a mid-range Swiss context once allowances, deductions and multipliers are factored in.

Are foreign assets included for residents?

Yes. Residents of Grisons are taxed on their worldwide net assets, with debt and applicable allowances taken into account.

Is there a lump-sum (forfait) regime for wealth tax in Grisons?

No specific forfait regime is applied for wealth tax in Grisons; assessment is based on net assets according to standard rules.

How much difference can municipality choice make?

At higher net-asset levels, differences in municipal multipliers and church tax can translate into materially different annual wealth tax outcomes; municipality selection is therefore a key planning variable.