Swiss Value-Added Tax 2026
Calculate Swiss Stamp Duty (Stamp Tax): Capital Gains Tax, Share Trading Tax and Life Insurance Premiums Tax.
Transaction Data
Tax Stamp Calculation
Come utilizzare Tassa di Bollo Svizzera 2026
Select tax type for stamp duty
There are three types: emission tax (capital increase), negotiation tax (share trading), and insurance premium.
Insert transaction amount
Tax on issuance: nominal value of new own capital. Tax on negotiation: transaction value (purchase price). Annual insurance premium.
Verify Swiss or foreign titles
Tax on negotiation distinguishes between Swiss and foreign titles, with a rate of 0.075% for Swiss titles and 0.15% for foreign titles. The rate doubles for foreign titles.
Calculate tax
Sales tax is a federal tax and is uniform across all cantons. In sales transactions, both seller and buyer often pay half each.
Suggerimenti
- Foreign ETF purchases through foreign brokers without a Swiss presence may be exempt from trading tax.
- Tax on issuance does not apply to constitution or capital increase up to CHF 1 million (exemption).
- Business insurance covers goods and civil liability costs, often subject to a stamp duty tax: 5% is the cost.
- Trading of own securities (self-directed trader) is not subject to the trading tax: relevant for family offices.
Domande frequenti
What is the transfer tax?
Transfer tax is a transaction tax applied to the purchase and sale of securities through regulated intermediaries. It amounts to 0.075% for Swiss securities and 0.15% for foreign securities, for each party (buyer and seller).
Do private investors pay the transfer tax?
Private investors do not pay it directly; it is collected by the regulated intermediary (bank, broker) and often charged to the client. Direct purchases between private individuals are not subject to transfer tax.
What is the issuance tax?
Issuance tax (1%) applies to the issuance of new shares or other participation rights. The first CHF 1 million of equity capital is exempt. For incorporations up to CHF 1 million of capital, no tax is therefore due.
Which insurance policies are subject to stamp duty?
Non-life insurance (liability, property) pays 5% stamp duty on the premium. Life insurance pays 2.5%. Exceptions: health, accident, annuity-based life insurance and certain corporate insurance.