Jura Wealth Tax Cases

Jura Wealth Tax: Cases & Worked Examples

Illustrative computations showing how Jura’s cantonal wealth tax and communal coefficients apply in practice across typical resident and nonresident profiles.

The canton of Jura applies a progressive cantonal wealth tax on taxable net wealth. The resulting simple cantonal tax is then multiplied by the communal coefficient (and, where applicable, church tax) to obtain the final bill. Communes such as Delémont, Porrentruy and Courroux show noticeable but not extreme differences in total burden.

The examples below use indicative 2025-style values to illustrate realistic orders of magnitude rather than reproduce the official tariff in detail. For binding results, use the Jura Wealth Tax Calculator together with the latest cantonal tables and communal coefficients.

All numbers rounded; church tax ignored. Rates approximate and intended for planning illustration.

Case A — Single Professional in Delémont (Cantonal Capital)

Commune: Delémont (benchmark coefficient within Jura)
Assets: CHF 1,000,000 (securities & cash)
Liabilities: none
Allowance: CHF 70,000 (single allowance, rounded)

Net wealth	CHF 1,000,000
Less allowance	− CHF 70,000
Taxable net wealth	CHF 930,000
Cantonal simple wealth tax	≈ 0.18% → ≈ CHF 1,675
Combined cantonal & communal factor	≈ ×1.70
Wealth tax due	≈ CHF 2,850
Effective rate	≈ 0.29% of net wealth

Observation: At CHF 1m of financial wealth, Jura’s capital produces an effective rate somewhat higher than the most competitive central-Swiss cantons, but still below heavyweights like Basel-Stadt or Geneva.

Case B — Married Couple with Two Children in Porrentruy

Commune: Porrentruy (slightly higher overall coefficient than Delémont)
Assets: CHF 2,800,000 (family home + portfolios)
Liabilities: CHF 900,000 mortgage
Allowances: CHF 180,000 (married couple + children add-ons, rounded)

Net wealth	CHF 1,900,000
Less allowances	− CHF 180,000
Taxable wealth	CHF 1,720,000
Cantonal simple wealth tax	≈ 0.19% → ≈ CHF 3,270
Combined cantonal & communal factor	≈ ×1.85
Estimated tax	≈ CHF 6,050
Effective rate	≈ 0.32% of net wealth

Planning angle: As in many cantons, two levers matter most: (i) leverage (the mortgage directly cuts taxable wealth) and (ii) the communal coefficient, which in Porrentruy is moderately higher than in some smaller communes.

Case C — Entrepreneur with Private Company Shares in Courroux

Commune: Courroux (near Delémont; mid-range coefficient)
Unlisted shares: CHF 3,000,000 (valued under practitioner method)
Other assets: CHF 800,000 (cash & listed portfolios)
Liabilities: CHF 800,000 (business and private loans)
Filing status: Married, no children

Net wealth	CHF 3,000,000
Less allowances	− CHF 160,000
Taxable wealth	CHF 2,840,000
Cantonal simple wealth tax	≈ 0.18% → ≈ CHF 5,110
Combined cantonal & communal factor	≈ ×1.80
Total wealth tax	≈ CHF 9,200
Effective rate	≈ 0.31% of net wealth

Assumes a stable practitioner-method valuation for the private company and no special reliefs for business participations beyond standard Jura practice.

Planning angle: For entrepreneurs, the valuation of private company shares and the location of tax residence (communal coefficient) are the main drivers of the wealth tax outcome.

Case D — Nonresident Owning an Apartment in Delémont

Tax nexus: Nonresident with Jura property only
Property value: CHF 1,000,000 (wealth-tax value)
Mortgage: CHF 650,000 (loan economically tied to the property)
Commune: Delémont
Other Swiss assets: none

Swiss-situs net wealth	CHF 350,000
Cantonal simple wealth tax	≈ 0.16% → ≈ CHF 560
Combined cantonal & communal factor	≈ ×1.70
Estimated wealth tax	≈ CHF 950
Effective rate on Swiss-situs wealth	≈ 0.27%

Tip: For nonresidents, only the portion of debt economically linked to the Jura property is deductible in Jura. Global assets and liabilities may still matter in the state of residence or other cantons.

Case E — Comparison: Delémont vs. Porrentruy vs. a Lower-Tax Commune

Single taxpayer with CHF 2,000,000 taxable net wealth (after allowances and debts)

	Delémont (mid-range)	Porrentruy (higher)	Smaller low-tax commune
Cantonal simple wealth tax	≈ CHF 3,600	≈ CHF 3,600	≈ CHF 3,600
Indicative combined factor	× 1.70	× 1.90	× 1.50
Total wealth tax	≈ CHF 6,120	≈ CHF 6,840	≈ CHF 5,400
Effective rate (on taxable wealth)	≈ 0.31%	≈ 0.34%	≈ 0.27%
Annual difference	Spread of roughly CHF 1,400 per year between a low-tax commune and Porrentruy at identical taxable wealth

Note: Within Jura, the cantonal tariff is uniform, but communal coefficients still create meaningful differences. For higher net worth, the choice of commune can shift the annual wealth tax bill by 20–25% or more.

Key Takeaways

Jura is a mid-range wealth tax canton, with typical effective burdens around 0.25–0.35% of net wealth at common planning levels.
Communal coefficients (e.g. Delémont vs. Porrentruy vs. smaller communes) drive most of the intra-canton variation.
Mortgages and other deductible liabilities reduce taxable net wealth directly and are particularly important for property-heavy profiles.
For entrepreneurs, practitioner-method valuations of private companies are often the main determinant of the wealth tax base.
Nonresidents are taxed only on Jura-situs wealth, but must consider coordination with their country of residence and other Swiss cantons.
Over longer horizons, seemingly small percentage differences in effective wealth tax between communes compound into material amounts.