Does Vaud offer lump-sum taxation?

Yes. As of 2026 the cantonal minimum base is CHF 415,000, which includes a 15% surcharge covering wealth tax. The federal minimum of CHF 435,000 applies for federal tax.

How does the rent test work in Vaud?

Vaud applies seven times the annual rent or rental value plus 10%. The base is the highest of this test, the minimum, your actual living costs and the control calculation.

Do children pay inheritance tax in Vaud?

Vaud is one of the few cantons that can tax direct descendants. CHF 1 million is exempt, with a decreasing deduction up to CHF 2 million.

Can I apply as a retiree in Vaud instead?

Non-EU applicants aged 55 or over with strong ties to Switzerland may also apply under the retiree route, which has its own conditions.

Moving to Vaud: residence & lump-sum tax (2026)

Q: What does a non-EU applicant need in Vaud?

Vaud asks for a formal commitment not to work in Switzerland or abroad (except managing your own wealth), a copy of the lump-sum agreement with the cantonal tax administration and, if buying, the deed or land-register extract. SEM approval follows. No amount is published.

Vaud offers lump-sum taxation, and its minimum is simple to read: as of 2026 the cantonal base is at least CHF 415,000, and that figure already includes a surcharge covering wealth tax. Non-EU applicants on the fiscal-interest route need a signed lump-sum agreement in their permit file; the permit itself remains discretionary and needs SEM approval.

Key facts

	Vaud (as of September 2026)
Lump-sum taxation	Available
Cantonal minimum base	CHF 415,000, including a 15% surcharge for wealth tax
Rent test	7× annual rent or rental value, plus 10%
Federal minimum base	CHF 435,000 for 2026
Non-EU fiscal-interest permit	Signed lump-sum agreement required in the file; discretionary, SEM approval
Inheritance (descendants)	CHF 1 m exempt, then a decreasing deduction up to CHF 2 m
Language	French
Main towns	Lausanne, Montreux, Vevey, Nyon, Morges, Yverdon-les-Bains

Vaud at a glance

Vaud stretches along most of the northern shore of Lake Geneva, from the edge of Geneva to the Rhône valley, and up into the Alps and the Jura. Lausanne is the capital and a university city. Between Lausanne and Montreux, the terraced vineyards of Lavaux run down to the water. Further east and up, the Vaud Alps include Villars, Leysin and the Pays-d'Enhaut around Château-d'Œx.

It is French-speaking, with easy access to Geneva airport from the western part of the canton.

Lump-sum taxation in Vaud

The federal conditions apply: you are not Swiss, you are taking up Swiss tax residence for the first time or after ten years away, and neither spouse works in Switzerland.

Vaud's minimum base for cantonal and communal tax is CHF 415,000. Unlike most cantons, Vaud builds the wealth tax into the base through a 15% surcharge rather than taxing wealth separately. The rent test is also slightly stricter than the federal version: seven times the annual rent or rental value, plus 10%. As everywhere, the control calculation on Swiss-source and treaty-relieved income applies, and federal tax is computed on at least CHF 435,000.

For a side-by-side view with other cantons, see lump-sum taxation by canton.

Residence permits for non-EU nationals

For people from outside the EU/EFTA applying on grounds of important public (fiscal) interest, Vaud lists the documents it needs: a formal commitment not to work in Switzerland or abroad (other than managing your own wealth), a copy of the lump-sum agreement with the cantonal tax administration (ACI), and the deed or land-register extract if you are buying. The file then goes to SEM for approval. Vaud does not publish a minimum amount.

Applicants aged 55 or over with strong ties to Switzerland can also apply as retirees, provided they have sufficient means and do not work; that route is also discretionary and needs SEM approval. EU/EFTA nationals who do not work follow the simpler free-movement route.

Inheritance and gift tax

Spouses and registered partners are exempt in every canton. Vaud is one of the few cantons where direct descendants can be taxed: CHF 1 million is exempt, followed by a decreasing deduction up to CHF 2 million. Movable assets are taxed in the canton of last domicile; real estate where it lies.

Property

EU/EFTA nationals living in Switzerland and C-permit holders buy freely. Non-EU nationals with a B permit may buy a main home where they actually live without a Lex Koller permit. Holiday homes in the Vaud Alps are subject to the national quota system and size limits, and to the 20% second-home cap in communes above it. Vaud levies a property transfer tax, plus a communal surcharge. A 2026 consultation proposes stricter rules for non-EU buyers; it is not law yet. Our holiday homes in the Alps guide covers the mountain side.

Living in Vaud

Families often look at the lakeside between Nyon and Rolle for quick access to Geneva, at Lausanne and its surroundings for schools and city life, or at the Riviera around Vevey and Montreux for a quieter pace. The canton has international schools and boarding schools alongside the public system. If you are hesitating between the two lake cantons, read Geneva or Vaud, and for a broader comparison see the best cantons for wealthy families.

How we help

We prepare the lump-sum file for the ACI, help you agree the amount before arrival, and coordinate the migration steps so the signed agreement is ready when the permit file needs it. A good first step is our eligibility check.

This page is general information as of 30 September 2026; your own situation needs a tax ruling and individual advice.