Lump-sum taxation by canton: 2026 minimum bases

In 2026, 21 of Switzerland's 26 cantons offer lump-sum taxation. Zurich, Schaffhausen, Appenzell Ausserrhoden and Basel-Stadt have abolished it, and Basel-Landschaft allows it only for the year of arrival. Published cantonal minimum bases range from CHF 200,000 in Jura to CHF 647,100 in Lucerne, while the federal base is CHF 435,000 everywhere.

Key facts (as of September 2026)

• 21 cantons offer lump-sum taxation (forfait fiscal, Pauschalbesteuerung) for cantonal and communal tax.
• Abolished: Zurich (effective 2010), Schaffhausen, Appenzell Ausserrhoden, Basel-Stadt; Basel-Landschaft for the arrival year only.
• Federal minimum base 2026: CHF 435,000, the same in every canton.
• Lowest published cantonal minimum: CHF 200,000 (Jura). Highest: CHF 647,100 (Lucerne, 2026).
• Wealth tax is handled differently in each canton: a surcharge, a deemed multiple of the base, or real estate only.
• Figures come from the ESTV cantonal fact sheets, status February 2026, unless noted.

Which cantons offer lump-sum taxation in 2026?

The table below lists all 26 cantons. "Minimum base" means the lowest cantonal and communal income base the canton publishes. In every canton the base must also be at least 7× your annual rent or rental value (or 3× board and lodging), and it is checked against a control calculation. The federal tax is always calculated separately on a base of at least CHF 435,000.

Table: status of lump-sum taxation by canton. Cantonal fact sheets: ESTV, status February 2026. Checked 30 September 2026.

Which cantons have abolished lump-sum taxation?

The Federal Department of Finance lists five cantons that abolished the regime: Zurich, Schaffhausen, Appenzell Ausserrhoden, Basel-Landschaft and Basel-Stadt. Zurich was first, after a popular vote on 8 February 2009, with effect from 1 January 2010. The ESTV fact sheets for Zurich, Schaffhausen, Appenzell Ausserrhoden and Basel-Stadt no longer contain a lump-sum section at all.

Basel-Landschaft is a special case. Its tax law still contains a lump-sum provision (§ 10bis), but the right only runs until the end of the tax period in which you arrive. In practice it is not a long-term option, which is why some sources count four abolishing cantons and others five.

Other cantons kept the regime but made it stricter. The Federal Department of Finance names Thurgau, St. Gallen, Lucerne and Bern.

If you are drawn to Zurich for work, schools or family reasons, you can still live there under ordinary taxation. Zurich also grants residence permits to non-EU nationals on fiscal grounds, but its own directive puts the bar at an annual tax of about CHF 1 million, confirmed by the tax authority, and also requires close ties to the canton and the move of the whole family. SEM must approve the permit.

How to read the minimum bases

A few points avoid the most common misreadings of the table.

The cantonal minimum is a floor, not a price. Your actual base is the highest of your worldwide living costs, the rent test, the board-and-lodging test and the control calculation. The canton's minimum only matters if everything else comes out lower. Our guide on how the lump-sum tax is calculated walks through those tests.

The federal layer is the same everywhere. Even in Jura, with its CHF 200,000 cantonal minimum, the direct federal tax is worked out on at least CHF 435,000 in 2026.

Some figures are indexed. Geneva, Lucerne, Solothurn, Uri, Glarus and Graubünden publish updated 2026 amounts. Where the table shows a figure "in law", the canton may adjust it over time.

The rent test can differ. Vaud applies seven times the rent plus 10%. Thurgau uses ten times the rent (or four times board and lodging) and sets a minimum tax rather than a minimum base.

A low minimum does not mean a low bill. Cantonal tax rates, communal multipliers and wealth-tax rules differ, so two cantons with the same minimum base can produce different results. And the published minimum is only what the canton writes down; how it applies to a specific file is something to confirm in a ruling.

How is wealth tax handled under the lump sum?

Ordinary residents pay a cantonal wealth tax on their net assets. Under the lump sum, the Tax Harmonisation Act lets cantons decide how wealth is taken into account. Four approaches appear in the fact sheets.

To give a sense of scale using the published multiples alone: in Zug, a CHF 500,000 base implies deemed wealth of at least CHF 10 million; in Valais, a CHF 250,000 base implies at least CHF 1 million. The tax on that notional wealth depends on each canton's rates, which this table does not show.

Ticino changed its approach in 2021: since then, lump-sum taxpayers there are also liable to cantonal and communal wealth tax.

Choosing a canton beyond the minimum

The minimum base is only one part of the choice. In practice, families weigh:

• the permit route, especially for non-EU nationals, where cantonal discretion and SEM approval matter (Geneva, for example, publishes a CHF 750,000 expenditure base as its fiscal-interest threshold for third-country nationals);
• inheritance and gift tax, which is cantonal (Schwyz and Obwalden levy neither; Geneva withdraws the spouse and descendant exemption where the deceased was lump-sum taxed in one of the last three assessments);
• property rules such as holiday-home quotas and transfer taxes;
• language, schools, airports and lifestyle, which often decide the matter in the end.

Our guide to the best cantons for wealthy families and the individual canton pages cover these points.

How we help

We compare the cantons that fit your family on the published rules and on practical life, then prepare the lump-sum application and ruling request in the canton you choose. If you are not yet sure lump-sum taxation is right for you, begin with our overview of Swiss lump-sum taxation or try the eligibility check.

This guide is general information as of 30 September 2026; your own situation needs a ruling or personal advice before you rely on it.