This page provides general information about Swiss expenditure-based taxation. It is not tax, legal or immigration advice, it does not take account of your circumstances, and it must not be relied on as the basis for a decision to move, invest or restructure.
The expenditure base is set by law and by the assessing cantonal authority. It is not negotiated, and no figure shown here is a commitment by any authority or an assurance of the treatment you would receive. Your position in your current country of residence — exit taxation, continuing residence ties, controlled-foreign-company rules, and access to double-taxation treaty relief, which several treaty partners restrict for expenditure-taxed residents — is not addressed here and needs separate advice in that country.
Minimum expenditure base for direct federal tax, 2026 tax year: CHF 435’000. Set by DBG/LIFD art. 14 al. 3 lit. a and indexed annually under al. 6, so it changes. A taxpayer keeping their own household is assessed on at least seven times the rent or rental value (lit. b); one who is not, on at least three times the annual price of board and lodging (lit. c). Each canton sets its own minimum for cantonal and communal tax and indexes it separately; that figure may be higher or lower than the federal one, and both apply.
Federal Department of Finance ·
last checked 2026-08-22
No figure on this site is the expenditure base of a tax ruling. The amounts published here are the statutory and cantonal minimums, which is where a computation starts and not where it ends. The base an individual is actually assessed on is fixed for that person alone, on their own rent, household and control calculation, and it is binding only once the competent cantonal authority has issued it in writing. Agree it with the authority in writing before you rely on it.
The figures on this site have not yet been reviewed by a qualified Swiss tax professional for the current tax year. Treat them as indicative and confirm each one against the cantonal source before acting on it.