Lucerne Wealth Tax Guide:

Calculator Calculator

Lucerne Wealth Tax Calculator

Lucerne Wealth Tax Calculator 2025

Estimate your annual wealth tax liability in the Canton of Lucerne — adjust for filing status, basic allowance and municipal “Steuerfuss” multiplier.

The Canton of Lucerne (German: Luzern) levies a progressive cantonal wealth tax on taxable net wealth after personal allowances and debt deductions. The resulting simple cantonal tax is then multiplied by the tax factors (“Steuerfüsse”) of the canton, municipality and church to arrive at the final burden.

This calculator models a stylised version of Lucerne’s progressive simple wealth tax tariff for the 2025 tax year and allows you to apply a user-defined municipal multiplier to approximate the combined cantonal, communal and church wealth tax. It is intended for planning and comparison and does not replace the official calculator of the Lucerne tax administration.

Simplified formula:
Step 1: Taxable Net Wealth = Net Wealth − Personal Allowance
Step 2: Simple Cantonal Wealth Tax = Apply Lucerne tariff (in ‰) to Taxable Net Wealth
Step 3: Total Wealth Tax ≈ Simple Cantonal Tax × (1 + Municipal Multiplier)

For illustration, personal allowances are modelled as CHF 100,000 for single taxpayers and CHF 200,000 for married couples (joint assessment). Child supplements and special reliefs are not fully captured in this simplified tool.

Interactive Calculator

Enter your net wealth, filing status and an approximate municipal multiplier for your commune. In Lucerne, typical combined tax factors (canton + commune + church) often result in total wealth tax levels of about 1.0×–1.5× the simple cantonal tax, but this varies by municipality and church affiliation.

Example Scenarios

Example A — Single, CHF 1,000,000, Municipal Multiplier 0.35

Net wealth CHF 1,000,000.
Personal allowance (single) CHF 100,000 → taxable CHF 900,000.
Progressive simple cantonal wealth tax ≈ CHF 1,550 (rounded, using the stylised bands).
Municipal multiplier 0.35 → total wealth tax ≈ CHF 2,090 (135% of simple tax).
Effective burden ≈ 0.21% of net wealth.

Example B — Married, CHF 3,000,000, Municipal Multiplier 0.30

Net wealth CHF 3,000,000.
Personal allowance (married / joint) CHF 200,000 → taxable CHF 2,800,000.
Progressive simple cantonal wealth tax ≈ CHF 5,400 (rounded).
Municipal multiplier 0.30 → total wealth tax ≈ CHF 7,020 (130% of simple tax).
Effective burden ≈ 0.23% of net wealth (excluding detailed church tax and special deductions).

These scenarios are indicative and rounded. Actual assessments depend on the precise Lucerne wealth tax tariff, your municipality’s tax factor, church affiliation, and full allowances and deductions as applied by the Lucerne tax authorities.

Planning Use

  • Use this calculator to compare different municipal multipliers when considering a move within the Canton of Lucerne or assessing the impact of church tax.
  • Combine the estimate with Allowances & Deductions to include debt, pension assets and child allowances in your net wealth base.
  • Review Valuation Rules to make sure real estate, securities and private companies are valued in line with Lucerne and federal practice.
  • Integrate wealth tax results into your broader Planning Strategies, including residence planning, financing decisions and intergenerational transfers involving Lucerne assets.