Vaud Wealth Tax Guide:

Rates Rates

Vaud Wealth Tax Rates

Vaud Wealth Tax: Rates & Communal Coefficients

Understand how Vaud’s progressive cantonal base and each commune’s coefficient determine the final wealth tax bill.

Vaud levies wealth tax on taxable net wealth at 31 December. First, a cantonal progressive base is computed (after allowances and deductible debt). Then your commune applies a coefficient (multiplier) to that base. A church component may apply for registered members.

Formula (simplified): Cantonal base (CHF) × (1 + communal coefficient) = total wealth tax (excl. church).

Cantonal Progressive Schedule (Indicative)

The table below illustrates the shape of Vaud’s progression for planning only. Always rely on the official tariff for filing-year assessments.

Taxable Net Wealth (CHF) Illustrative Cantonal Base (CHF) Approx. Marginal Band
Up to allowance threshold00%
100,000≈ 250~0.25%
500,000≈ 1,400~0.26–0.28%
1,000,000≈ 3,000~0.28–0.30%
2,000,000≈ 7,000~0.30–0.34%
3,000,000≈ 11,500~0.32–0.36%

Indicative values for modelling; consult the official Vaud tariff for precise computation.

Communal Coefficients (Examples)

Coefficients vary materially across communes in Vaud and can shift the total burden by double-digit percentages at the same cantonal base.

Commune (examples) Illustrative Coefficient Notes
Lausanne≈ 0.75–0.85Large city; higher coefficient
Nyon≈ 0.65–0.75Léman corridor, international residents
Morges≈ 0.65–0.72Family friendly; mid range
Montreux / Vevey≈ 0.70–0.80Riviera communes
Rolle≈ 0.60–0.70Often below Lausanne; corporate presence

Coefficients change periodically; verify the filing-year rate for your commune.

Planning insight: Moving from a 0.80 to 0.65 commune reduces the communal portion by ~19% at the same cantonal base.

Combined Effective Burden — Worked Examples

Below totals exclude church tax and assume allowances are already applied (i.e., they use taxable net wealth).

Taxable Net Wealth Commune @ 0.65 Commune @ 0.80 Approx. Effective % on Net Wealth
CHF 500,000 ≈ 1,400 × 1.65 = CHF 2,310 ≈ 1,400 × 1.80 = CHF 2,520 ~0.46–0.50%
CHF 1,000,000 ≈ 3,000 × 1.65 = CHF 4,950 ≈ 3,000 × 1.80 = CHF 5,400 ~0.50–0.54%
CHF 3,000,000 ≈ 11,500 × 1.65 = CHF 18,975 ≈ 11,500 × 1.80 = CHF 20,700 ~0.63–0.69%
Next: Compare communes interactively in the Vaud Wealth Tax Calculator.

Notes & Caveats

  • Allowances first: Personal and dependents’ allowances reduce the base before applying the tariff. See Allowances & Deductions.
  • Debt netting: Mortgages and enforceable loans outstanding at 31 December reduce taxable wealth. Cross-canton assets require proportional allocation.
  • Valuation: Real estate at valeur fiscale; private companies via the practitioner method; listed assets via official 31 December price lists. See Valuation Rules.
  • Church tax: Applies only to members of recognised communities; add on top if relevant.