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Lump-Sum Taxation (Pauschalbesteuerung)
Switzerland · Special Tax Regime · 2026
Last reviewed:
How it works
Wealthy non-working foreigners living in Switzerland can negotiate a fixed tax amount based on living expenses (typically 5× annual rent), not income. Available in most cantons except Zurich.
Who qualifies?
Foreign nationals who are Swiss tax residents but derive no Swiss-source income; must not have worked in Switzerland previously
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Switzerland top rate | 11.50% |
Calculate your take-home under Lump-Sum Taxation (Pauschalbesteuerung)
Enter your salary and select Switzerland + the lump-sum regime in our calculator.
Not tax advice. Regime rules change — always verify with a qualified local tax advisor. See our methodology for data sources.