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Not a one-time investment — an ANNUAL taxable base

Forfait Fiscal
Switzerland

The 2026 federal minimum taxable base is CHF435,000 per year (reduced to CHF400,000 for EU/EFTA citizens). Cantons may set a higher minimum, and the actual figure is often set through individual negotiation. Requires giving up work inside Switzerland entirely.

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Federal minimum (non-EU/EFTA)
≈$541,662/year
For EU/EFTA citizens
≈$498,080/year
Range at popular cantons
CHF400K–600K+/year
Total annual tax burden
CHF150K–500K+/year

How the minimum base is calculated

The real minimum is the highest of three formulas, not simply a fixed federal figure.

FORMULA
VALUE
APPLIES IF HIGHER THAN THE OTHERS
Federal minimum
VALUECHF435,000 (non-EU/EFTA) / CHF400,000 (EU/EFTA)
default base threshold
7x annual rent of main residence
VALUEdepends on the property
for expensive Swiss housing
3x cost of full board
VALUEdepends on the hotel
when living in a hotel rather than own housing

What the process consists of

Cantons may set their own, higher minimum for cantonal and communal taxes — the total annual burden is usually noticeably above the federal minimum alone.

COST ITEM
RATE
APPLIES TO
Federal tax on the lump-sum base
RATEfrom CHF435,000/year (base)
per applicant
Cantonal and communal tax
RATEdepends on the canton, often above the federal minimum
per applicant
Legal support for canton negotiations
RATEdepends on the canton
per applicant

How the process runs

01
Confirming eligibility for the regime
Moving to Switzerland for the first time (or after a 10-year absence) and not planning to work in-country.
02
Choosing a canton and negotiating the base
The actual amount is often set individually with the specific canton, above the federal minimum.
03
Calculating the base per the formula
The highest of the federal minimum, 7x housing rent, or 3x board cost.
04
Obtaining a permit B
A residence permit tied to the lump-sum taxation regime.
05
Annual confirmation of conditions
Permit renewal while the regime and its conditions are maintained.

A good fit if

You are moving to Switzerland for the first time (or after a 10-year absence) and don’t plan to work in-country.
You are prepared for an annual taxable base from CHF435,000 (non-EU/EFTA) or CHF400,000 (EU/EFTA).
You understand the actual amount can exceed the federal minimum — cantons may raise the threshold.
You are considering a multi-year horizon with annual status renewal.

A poor fit if

You plan to work inside Switzerland — the regime is designed specifically for non-working residents.
You assume the CHF435,000 federal minimum is the final amount — it’s only the FLOOR; the cantonal minimum and total tax burden are often higher.
You recently lived in Switzerland (less than 10 years ago) without a long break — the basic eligibility condition isn’t met.
An individual taxation reform approved in March 2026 may change the regime — implementing ordinances are expected in 2026-2027, so verify current applicability before applying.

Who runs this programme

Your request goes to two or three firms from this list. You see exactly which ones before it is sent, and you can exclude any of them.

La Vida Golden Visas
Лондон, Великобритания · since 2002
Over 20 years of experience, clients from 160+ countries; specialises in Portugal’s Golden Visa and other EU programmes.
Global Citizen Solutions
Лондон, Великобритания / Лиссабон, Португалия · since 2016
Global mobility consultancy with a Lisbon office; specialises in Portugal’s Golden Visa and Spain’s Non-Lucrative Visa.

This is an independent list of firms in the market, not our partners — we do not forward requests to them or receive payment for referrals. Contact them directly via the link.

Frequent questions

Is this a one-time investment or something else?

No — it is an ANNUAL minimum taxable base, not one-time capital. Tax is paid on this base every year (or a higher one, if an alternative formula or the cantonal minimum applies).

Why is the threshold lower for EU/EFTA?

Per the available data, the federal minimum for EU/EFTA citizens is officially reduced to CHF400,000 versus CHF435,000 for other applicants.

Can I work in Switzerland on this status?

No — per the available data, the lump-sum taxation regime is designed specifically for residents not working inside Switzerland.

Why is the actual amount often above the federal minimum?

Cantons may set their own, higher minimum for cantonal and communal taxes — in practice, the range at cantons popular with lump-sum taxpayers is usually CHF400,000-600,000 and above, with total annual burden (federal+cantonal+communal) at CHF150,000-500,000+.

Will the regime change soon?

Possibly — an individual taxation reform approved in March 2026 may change the scheme; implementing ordinances are expected in 2026-2027, and the exact consequences aren’t yet clear.

Does this status lead to Swiss citizenship?

No — this page covers a residence permit (permit B) with annual renewal, not citizenship or a separately described path to it.

Sources

Richmond Chambers — a private immigration law firm specialising in Switzerland, overview of the forfait fiscal regime for 2026↗

Figures are for reference only. Verified against official sources on 27 August 2026. A precise quote is issued by the appointed firm after document review. This material is not legal advice, a public offer or investment advice.