Neuchatel Wealth Tax Rates
Neuchâtel Wealth Tax: Rates & Municipal Multipliers
Understand how Neuchâtel’s relatively high progressive wealth tax schedule and cantonal + communal coefficients combine to produce an effective burden of about 0.68% of taxable wealth at CHF 1–5 million in the cantonal capital.
In the canton of Neuchâtel, wealth tax is levied on your taxable net wealth at 31 December. Taxable net wealth includes worldwide assets (for residents), minus deductible debts and recognised allowances. The canton uses a progressive barème for the base wealth tax, and then applies: (i) a cantonal coefficient and (ii) a communal coefficient to determine the final cantonal and communal wealth tax. Church tax is levied separately on members of recognised communities.
The Neuchâtel schedule is comparatively steep at lower wealth levels and then stabilises. External comparisons and TaxRep’s own canton table put the combined cantonal + communal wealth tax in the capital Neuchâtel at roughly 0.68% of taxable wealth at CHF 1 million and CHF 5 million (excluding church tax).
Cantonal Progressive Schedule (Barème de base)
Neuchâtel’s wealth tax for individuals is determined by a cantonal base tariff expressed in per-mille (‰) rates by band. The base applies to taxable net wealth (after allowances and deductible debts). Above a modest threshold, the schedule is progressive but converges toward a top effective rate of 3.6‰ (0.36%) on taxable wealth.
Recent summaries of the Neuchâtel barème for wealth tax indicate the following structure for the
base tax (before coefficients):
- Exemption up to CHF 50,000 of net wealth (no wealth tax)
- 3.0‰ on net wealth between CHF 50,001 and CHF 200,000
- 4.0‰ on net wealth between CHF 200,001 and CHF 350,000
- 5.0‰ on net wealth between CHF 350,001 and CHF 500,000
- 3.6‰ (0.36%) on net wealth above CHF 500,000
The table below shows illustrative base wealth tax amounts at key wealth levels, based on this schedule, before applying any cantonal or communal coefficients.
| Taxable Net Wealth (CHF) | Illustrative Base Wealth Tax (CHF) | Approx. Effective Base Rate |
|---|---|---|
| Up to 50,000 | 0 | 0‰ |
| 100,000 | ≈ 150 | ~0.15% (3.0‰ on 50–100k slice) |
| 200,000 | ≈ 450 | ~0.225% (2.25‰ on full 200k) |
| 500,000 | ≈ 1,800 | ~0.36% (3.6‰ on full 500k) |
| 1,000,000 | ≈ 3,600 | ~0.36% (3.6‰ on full 1m) |
| 3,000,000 | ≈ 10,800 | ~0.36% (3.6‰ on full 3m) |
The figures above reflect the base cantonal wealth tax (impôt simple) at coefficient 100% and are rounded for clarity. The actual barème is indexed and published by the Neuchâtel tax administration; always use the current official tables or calculator when filing.
Cantonal & Communal Coefficients in Neuchâtel
Like many French-speaking cantons, Neuchâtel uses a coefficient system rather than simple per-mille additions. Once the base wealth tax is determined from the barème, it is multiplied by:
- a cantonal coefficient (around 124–125% in recent years), and
- a communal coefficient (set by each commune, typically between about 65% and 80%).
For example, La Chaux-de-Fonds communicates a communal coefficient of 75% with a cantonal coefficient of 125% for ordinary income and wealth tax. The canton publishes an official list of communal coefficients showing values such as 67% for the city of Neuchâtel and mid-60s to mid-70s for many surrounding communes.
| Municipality (examples) | Indicative Communal Coefficient | Illustrative Combined Multiple* (Canton + Commune) | Comment |
|---|---|---|---|
| Neuchâtel (city) | ≈ 67% | ≈ 1.24 + 0.67 ≈ 1.91× | Capital; baseline for many comparative studies |
| La Chaux-de-Fonds | ≈ 75% | ≈ 1.25 + 0.75 ≈ 2.00× | Large watchmaking centre; slightly higher communal share |
| Le Locle | ≈ 64–70% | ≈ 1.88–1.95× | Industrial town; communal coefficient adjusted over time |
| Boudry / Cortaillod | ≈ 66–68% | ≈ 1.90–1.92× | Lakeside communes; similar order of magnitude as Neuchâtel |
| Rural communes (e.g. Lignières, La Côte-aux-Fées) | ≈ 70–77% | ≈ 1.94–2.02× | Communal coefficients near or slightly above the cantonal average |
*Combined multiple refers to base wealth tax × (cantonal coefficient + communal coefficient), expressed as a multiple of the base tax at 100%. Church coefficients are set separately and apply only to members of recognised religious communities.
Combined Effective Burden — Examples
For Neuchâtel residents, the total wealth tax (excluding church) can be approximated as:
Total wealth tax ≈ Base wealth tax × (Cantonal coefficient + Communal coefficient)
Using a cantonal coefficient around 1.24–1.25× and communal coefficients between
0.65× and 0.75×, the combined multiple typically lies between ~1.9× and 2.0× of the base wealth tax.
This yields effective rates broadly consistent with TaxRep’s own table of around 0.68% in the capital.
| Taxable Net Wealth (CHF) | Commune @ 1.85× Base | Commune @ 2.00× Base | Approx. Effective % Range (excl. church) |
|---|---|---|---|
| 500,000 | Base ≈ 1,800 → 1,800 × 1.85 ≈ CHF 3,330 | 1,800 × 2.00 ≈ CHF 3,600 | ~0.67%–0.72% |
| 1,000,000 | Base ≈ 3,600 → 3,600 × 1.85 ≈ CHF 6,660 | 3,600 × 2.00 ≈ CHF 7,200 | ~0.67%–0.72% |
| 3,000,000 | Base ≈ 10,800 → 10,800 × 1.85 ≈ CHF 19,980 | 10,800 × 2.00 ≈ CHF 21,600 | ~0.67%–0.72% |
These examples are indicative and align with independent comparisons that place Neuchâtel’s combined cantonal + communal wealth tax in the capital at about 0.68% of taxable wealth at both CHF 1 million and CHF 5 million (excluding church tax and special reliefs).
Notes & Caveats
- Threshold & allowances: Wealth tax generally starts above a CHF 50,000 net wealth threshold, with personal and family allowances further reducing taxable wealth. Below the combined allowance, no cantonal or communal wealth tax is due. See Allowances & Deductions.
- Debt reduces the base: Mortgages, investment loans and other enforceable debts outstanding on 31 December are deductible from gross assets. For cross-canton or cross-border assets, wealth is allocated via Steuerausscheidung / répartition intercantonale. See Allowances.
- Valuation rules: Listed securities are generally taken at year-end market value. Real estate is valued according to cantonal rules, and private company participations follow specific valuation methods. See Valuation Rules.
- Church tax: Church contributions are calculated as additional percentages on the base tax and apply only to members of recognised religious communities. They are not included in the numerical examples above.
- Annual changes: Both the barème (via indexation) and the cantonal and communal coefficients may be adjusted by the Grand Council and communes. Recent debates have included fine-tuning the cantonal coefficient (e.g. from 125 to 124 points). Always check the coefficients and barèmes for the specific tax year.