Solothurn Wealth Tax Rates
Solothurn Wealth Tax: Rates & Municipal Multipliers
Solothurn applies a progressive cantonal wealth tax tariff with per-mille bands between 0.75‰ and 1.30‰, combined with municipal tax rates mostly in the 100–125% range. The result is a mid-range effective wealth tax burden in Swiss comparison.
Wealth tax in the canton of Solothurn is levied on your taxable net wealth at 31 December. Taxable net wealth is your worldwide assets (for residents) minus deductible debts and the cantonal social deduction. You first calculate the simple cantonal wealth tax using a progressive per-mille schedule; this simple tax is then multiplied by:
- the cantonal tax rate (Steuerfuss des Kantons), and
- your municipality’s tax rate (Gemeindesteuerfuss) expressed as a percentage of the simple state tax.
For recent years, the cantonal Steuerfuss has been set at around 104% of the simple tax, while municipal tax rates for natural persons typically range from about 65% to 145%, with a population-weighted average near 115%. The city of Solothurn itself applies around 107%. Combined, this means that the simple wealth tax is usually multiplied by roughly 2.0–2.3× at cantonal + communal level (excluding church and personal tax).
Cantonal Progressive Schedule (Simple Wealth Tax)
The Solothurn wealth tax tariff for natural persons is progressive. For one tax year, the simple state wealth tax on taxable net wealth is calculated as:
- 0.75‰ on the first CHF 50,000
- 1.00‰ on the next CHF 50,000 (up to CHF 100,000)
- 1.25‰ on the next CHF 50,000 (up to CHF 150,000)
- 1.00‰ on the next CHF 850,000 (up to CHF 1,000,000)
- 1.40‰ on the next CHF 1,000,000 (CHF 1,000,001–2,000,000)
- 1.50‰ on the next CHF 1,000,000 (CHF 2,000,001–3,000,000)
- 1.30‰ on taxable net wealth above CHF 3,000,000
Before this tariff is applied, Solothurn grants a social deduction on wealth. In recent practice this has typically been around CHF 100,000 for married couples and CHF 60,000 for single taxpayers, with additional child deductions. Below the total deduction, no cantonal wealth tax is due.
The table below shows indicative simple cantonal tax (at 100%) at selected levels of taxable net wealth (i.e. after social deductions). These amounts are before multiplying by the cantonal and municipal Steuerfüsse.
| Taxable Net Wealth (CHF) | Illustrative Simple Wealth Tax (CHF) | Approx. Average Simple Rate |
|---|---|---|
| Up to allowance threshold | 0 | 0‰ |
| 100,000 | ≈ 90 | ~0.09% (0.9‰) |
| 500,000 | ≈ 500 | ~0.10% (1.0‰ on average) |
| 1,000,000 | ≈ 1,000 | ~0.10% (1.0‰ on average) |
| 3,000,000 | ≈ 3,900 | ~0.13% (1.3‰ on average) |
| 5,000,000 | ≈ 6,500 | ~0.13% (1.3‰ on average) |
Simple tax amounts are rounded and based on the official Solothurn wealth tax bands. For filing or precise planning, always use the current-year cantonal tables or calculator.
Municipal Tax Rates (Steuerfüsse) in Solothurn
After the simple wealth tax has been computed, the actual wealth tax payable on cantonal and communal level (excluding church) is determined as:
Total wealth tax ≈ Simple wealth tax × (Cantonal Steuerfuss + Municipal Steuerfuss)
Key points for Solothurn:
- The cantonal Steuerfuss for natural persons is currently around 104% of the simple tax.
- Municipal Steuerfüsse for natural persons typically range between 65% (low-tax communes) and about 145%, with a population-weighted average of roughly 115%.
- The city of Solothurn itself applies a municipal Steuerfuss of around 107% for natural persons, implying a combined factor of about 2.11× the simple wealth tax at cantonal + communal level (104% + 107%).
| Municipality (examples) | Indicative Municipal Steuerfuss (nat. persons) | Approx. Cantonal + Municipal Factor* | Comment |
|---|---|---|---|
| Solothurn (city) | ≈ 107% | 1.04 + 1.07 ≈ 2.11× | Cantonal capital; mid-range effective wealth tax in Swiss comparison. |
| Olten | ≈ 108% | 1.04 + 1.08 ≈ 2.12× | Important regional centre; similar burden to the capital. |
| Low-tax communes (e.g. Kammersrohr) | ≈ 65–75% | ≈ 1.69–1.79× | Very low municipal rates; lower combined wealth tax while keeping the same cantonal tariff. |
| Average-tax communes (weighted mean) | ≈ 115% | 1.04 + 1.15 ≈ 2.19× | Roughly where the population-weighted average of Solothurn municipalities sits. |
| High-tax communes (e.g. Bolken, Zullwil) | ≈ 135–145% | ≈ 2.39–2.49× | Upper end of the range; notable increase in the communal portion of wealth tax. |
*Factor refers to the combined cantonal and municipal wealth tax (excluding church) as a multiple of the simple state wealth tax (100%). A factor of 2.11× means total cantonal + communal tax equals 211% of the simple tax.
Combined Effective Burden — Examples
Putting the pieces together, the combined cantonal and municipal wealth tax (excluding church and personal tax) can be approximated as:
Total wealth tax ≈ Simple wealth tax × (1.04 + Municipal Steuerfuss)
The examples below use the simple tax from the Solothurn tariff and compare:
- a lower-tax setting with Municipal Steuerfuss ≈ 100% (factor ≈ 2.04× simple tax), and
- a higher-tax setting with Municipal Steuerfuss ≈ 125% (factor ≈ 2.29× simple tax).
They assume taxable net wealth already reflects social deductions and ignore any church tax.
| Taxable Net Wealth (CHF) | Commune @ factor 2.04× (100% muni) | Commune @ factor 2.29× (125% muni) | Approx. Effective % Range |
|---|---|---|---|
| 500,000 | Simple tax ≈ 500 → 500 × 2.04 ≈ CHF 1,020 | 500 × 2.29 ≈ CHF 1,145 | ~0.20%–0.23% |
| 1,000,000 | Simple tax ≈ 1,000 → 1,000 × 2.04 ≈ CHF 2,040 | 1,000 × 2.29 ≈ CHF 2,290 | ~0.20%–0.23% |
| 3,000,000 | Simple tax ≈ 3,900 → 3,900 × 2.04 ≈ CHF 7,960 | 3,900 × 2.29 ≈ CHF 8,930 | ~0.27%–0.30% |
| 5,000,000 | Simple tax ≈ 6,500 → 6,500 × 2.04 ≈ CHF 13,260 | 6,500 × 2.29 ≈ CHF 14,885 | ~0.27%–0.30% |
Independent comparisons for a married couple with two children in the city of Solothurn show wealth tax of roughly CHF 2,100 at CHF 1 million and CHF 13,700 at CHF 5 million, i.e. effective rates of about 0.21%–0.27% — consistent with the illustrative factors above.
Notes & Caveats
- Social deduction & family situation: The social deduction for wealth tax reduces taxable net wealth before the per-mille tariff is applied. Married couples benefit from a higher deduction than single taxpayers, and additional deductions apply per child. 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 situations, wealth is allocated using interkantonale Steuerausscheidung. See Allowances.
- Valuation rules: Securities are generally valued at year-end market prices; real estate at the cantonal tax value; and business assets and participations according to Solothurn’s rules for wealth and income tax. See Valuation Rules.
- Church and personal tax: Recognised religious communities levy church tax as an additional percentage of the simple tax, and Solothurn also levies a small personal tax per adult. Neither element is included in the wealth tax examples above.
- Year-specific changes: The per-mille bands above reflect the current Solothurn wealth tax tariff. The canton has, in recent years, adjusted rates particularly for wealth above CHF 1 million. Municipal Steuerfüsse are set annually. Always confirm the applicable tariff, social deductions and Steuerfüsse for the tax year you are modelling.