Imputed rental value
A notional rent that homeowners add to taxable income for the home they live in.
In return, mortgage interest and maintenance can be deducted. Voters decided in 2025 to abolish it, together with those deductions, from 1 January 2029 (Federal Council decision of 1 April 2026). Until the end of 2028 the old rules apply; check the details with your canton.
Related terms
- Affordability (Tragbarkeit)The bank test of whether you can carry a mortgage: housing costs at a notional interest rate must stay below about a third of gross income.
- Wealth taxA yearly cantonal and communal tax on net wealth above an allowance.
- Marginal tax rateThe tax you pay on your last franc of income, and therefore what you save on each deductible franc.
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Housing
Rent or buy if you want to retire early in Switzerland
Owning a home can lower your retirement spending or lock up the money you need. How to compare, with a worked example for a CHF 1.2 million flat.