- It is the canton of the deceased's last domicile that taxes, not the heir's. Schwyz and Obwalden tax nobody.
- A spouse and children almost never pay anything. Solothurn takes about 0.8% on the whole estate.
- For a cohabiting partner or a friend, Geneva and Vaud take about 50%.
It is the canton of the deceased's last domicile that taxes, and the heir who pays. Choose that canton and your relationship: the rate appears.
49.9%, about CHF 49'900 on CHF 100'000.
Example: a nephew inherits 100'000 francs from an uncle living in St. Gallen. He pays 27%, or 27'000 francs. The same inheritance from an uncle living in Nidwalden costs him 4'000 francs. In most cantons, the rate rises with the amount; for another amount, the official FTA calculator gives the exact figure.
The table of the 26 cantons, by relationship
| Canton | Spouse | Children | Parents | Siblings | Nephews, nieces | Cohabiting partner | Others |
|---|---|---|---|---|---|---|---|
| Aargau | 0% | 0% | 0% | 6.0% | 12.0% | 4.0%¹ | 12.0% |
| Appenzell Inner Rhodes | 0% | 0% | 3.2% | 5.7% | 8.6% | 19.0% | 19.0% |
| Appenzell Outer Rhodes | 0% | 0% | 0% | 20.9% | 30.4% | 10.8%¹ | 30.4% |
| Basel-Landschaft | 0% | 0% | 0% | 10.5% | 18.0% | 10.5%¹ | 27.0% |
| Basel-Stadt | 0% | 0% | 4.9% | 7.3% | 9.8% | 7.3%¹ | 22.1% |
| Bern | 0% | 0% | 5.3% | 5.3% | 9.7% | 5.3%² | 14.1% |
| Fribourg | 0% | 0% | 0% | 8.5% | 13.3% | 13.3%² | 35.5% |
| Geneva | 0% | 0% | 0% | 17.6% | 21.8% | 49.9% | 49.9% |
| Glarus | 0% | 0% | 1.2% | 3.6% | 6.3% | 3.6%¹ | 9.0% |
| Graubünden | 0% | 0% | 0% | 4.6% | 4.6% | 0% | 13.9% |
| Jura | 0% | 0% | 7.0% | 14.0% | 21.0% | 14.0%² | 35.0% |
| Lucerne | 0% | 0% | 9.0% | 9.0% | 9.0% | 0% | 30.0% |
| Neuchâtel | 0% | 1.5% | 1.5% | 15.0% | 18.0% | 20.0%¹ | 45.0% |
| Nidwalden | 0% | 0% | 0% | 4.0% | 4.0% | 0%¹ | 12.0% |
| Obwalden | 0% | 0% | 0% | 0% | 0% | 0% | 0% |
| Schaffhausen | 0% | 0% | 2.8% | 7.8% | 11.7% | 19.5% | 19.5% |
| Schwyz | 0% | 0% | 0% | 0% | 0% | 0% | 0% |
| Solothurn | 0.8% | 0.8% | 0.8% | 9.5% | 20.3% | 13.8% | 26.8% |
| St. Gallen | 0% | 0% | 7.5% | 18.0% | 27.0% | 7.5%¹ | 27.0% |
| Thurgau | 0% | 0% | 2.2% | 6.0% | 9.0% | 12.0% | 12.0% |
| Ticino | 0% | 0% | 0% | 7.0% | 9.1% | 7.0% | 21.0% |
| Uri | 0% | 0% | 0% | 6.8% | 10.2% | 0%¹ | 20.4% |
| Valais | 0% | 0% | 0% | 10.0% | 10.0% | 0% | 25.0% |
| Vaud | 0% | 0% | 8.1% | 16.2% | 24.4% | 48.7% | 48.7% |
| Zug | 0% | 0% | 0% | 4.3% | 6.5% | 0%¹ | 10.8% |
| Zurich | 0% | 0% | 0% | 6.8% | 14.0% | 7.2%¹ | 16.8% |
| Canton | Spouse | Children | Parents | Siblings | Nephews, nieces | Cohabiting partner | Others |
|---|---|---|---|---|---|---|---|
| Aargau | 0% | 0% | 0% | 14.8% | 21.8% | 6.6%¹ | 21.8% |
| Appenzell Inner Rhodes | 0% | 0.4% | 3.8% | 5.9% | 8.9% | 19.8% | 19.8% |
| Appenzell Outer Rhodes | 0% | 0% | 0% | 21.8% | 31.7% | 11.8%¹ | 31.7% |
| Basel-Landschaft | 0% | 0% | 0% | 14.1% | 21.6% | 14.1%¹ | 29.4% |
| Basel-Stadt | 0% | 0% | 7.0% | 10.5% | 13.9% | 10.5%¹ | 31.4% |
| Bern | 0% | 0% | 8.4% | 8.4% | 15.4% | 8.4%² | 22.4% |
| Fribourg | 0% | 0% | 0% | 8.8% | 13.9% | 13.9%² | 37.0% |
| Geneva | 0% | 0% | 0% | 21.6% | 25.8% | 53.7% | 53.7% |
| Glarus | 0% | 0% | 4.5% | 7.8% | 13.7% | 7.8%¹ | 19.6% |
| Graubünden | 0% | 0% | 0% | 4.9% | 4.9% | 0% | 14.8% |
| Jura | 0% | 0% | 7.0% | 14.0% | 21.0% | 14.0%² | 35.0% |
| Lucerne | 0% | 1.9% | 11.4% | 11.4% | 11.4% | 0% | 38.0% |
| Neuchâtel | 0% | 2.7% | 2.7% | 15.0% | 18.0% | 20.0%¹ | 45.0% |
| Nidwalden | 0% | 0% | 0% | 4.8% | 4.8% | 0%¹ | 14.4% |
| Obwalden | 0% | 0% | 0% | 0% | 0% | 0% | 0% |
| Schaffhausen | 0% | 0% | 6.7% | 14.1% | 21.2% | 35.3% | 35.3% |
| Schwyz | 0% | 0% | 0% | 0% | 0% | 0% | 0% |
| Solothurn | 0.8% | 0.8% | 0.8% | 10.8% | 23.3% | 15.8% | 30.8% |
| St. Gallen | 0% | 0% | 9.5% | 19.6% | 29.4% | 9.5%¹ | 29.4% |
| Thurgau | 0% | 0% | 6.5% | 14.0% | 21.0% | 28.0% | 28.0% |
| Ticino | 0% | 0% | 0% | 11.7% | 15.2% | 11.7% | 35.0% |
| Uri | 0% | 0% | 0% | 7.8% | 11.6% | 0%¹ | 23.3% |
| Valais | 0% | 0% | 0% | 10.0% | 10.0% | 0% | 25.0% |
| Vaud | 0% | 0% | 12.6% | 25.0% | 33.0% | 50.0% | 50.0% |
| Zug | 0% | 0% | 0% | 5.7% | 8.5% | 0%¹ | 14.2% |
| Zurich | 0% | 0% | 2.4% | 13.5% | 23.4% | 24.5%¹ | 28.1% |
Total tax (canton and municipality) as a % of the amount received, calculated in each cantonal capital. ¹ Rate reserved for a partner who lived at least 5 years in the same household as the deceased, otherwise the "Others" rate. ² Same, 10 years. In Fribourg, Graubünden, Lucerne and Vaud, the municipality also levies a tax: the figure may vary slightly by municipality. Source: FTA tax calculator, tax year 2026.
Spouse and children: almost always zero
The surviving spouse and registered partner pay no tax on their share, in all 26 cantons. Solothurn does levy a small tax of about 0.8% on the whole estate, before it is divided: everyone bears it, spouse included.
For children, the vast majority of cantons levy nothing, and the exceptions remain modest: Vaud above one million, Neuchâtel, Appenzell Inner Rhodes, Solothurn and some Lucerne municipalities.
The cantons that tax children, and how much
| Canton | What a child pays |
|---|---|
| Vaud | Nothing up to CHF 1 million per line of descent, progressive scale above |
| Neuchâtel | 3% on the part above CHF 50'000 |
| Appenzell Inner Rhodes | 1% on the part above CHF 300'000 |
| Solothurn | About 0.8%: a tax on the whole estate, paid before it is divided |
| Lucerne | Some municipalities tax children's inheritances above CHF 100'000 |
Siblings, nephews: where the bill appears
Outside Schwyz and Obwalden, every canton taxes siblings, nephews and nieces. It is often estates without descendants, an aunt with no children, a single brother, that surprise people most.
- Sibling, on CHF 100'000: from 3.6% in Glarus to 20.9% in Appenzell Outer Rhodes.
- Nephew or niece, on CHF 100'000: from 4% in Nidwalden to 30.4% in Appenzell Outer Rhodes.
- Parents inheriting from a child are exempt in a little over half the cantons.
Cohabiting partners: from 0% to 50%
Not being married costs a great deal in some cantons, and nothing at all in others.
- 0%: Lucerne, Graubünden, Valais, as well as Uri, Nidwalden and Zug after 5 years of living together.
- Reduced rate after 5 or 10 years of living together: Zurich, Bern, both Basels, St. Gallen, Aargau, Fribourg, Jura, Neuchâtel, among others.
- About 50%: Geneva and Vaud, which treat a cohabiting partner like a third party.
In many cantons, the reduced rate only applies after 5 or 10 years in the same household. Before that, the partner pays the "Others" rate.
Going further: paying less, legally
Getting married
It is the most powerful lever: the rate falls to zero, or almost, across Switzerland. In Geneva, on an inheritance of half a million, the difference exceeds 260'000 francs.
Naming your partner in your pension
Your pillar 3a and, if the regulations allow it, your pension fund can go to your cohabiting partner after 5 years of living together, or if you have a child together. Notify the foundation and the fund in writing. That capital is taxed as a pension benefit, at a reduced rate, not with the inheritance tax.
Using the freedom of your will
Since 2023, the share reserved for children has fallen from 3/4 to 1/2 of their legal share, and parents no longer have a reserved share. You can therefore leave more to whoever you want. The cantonal tax remains due on that share.
Giving during your lifetime
Gifts are taxed by the donor's canton, generally at the same rate as inheritances. Lucerne does not tax gifts, nor do Schwyz and Obwalden.
International families
If you live in Switzerland, your estate is taxed by your canton, but your home country may also claim tax, based on your nationality or on assets located there. Wills, the choice of applicable law and double taxation agreements on inheritance are worth checking with a specialist.
Which canton applies
An inheritance is taxed by the canton of the deceased's last domicile; a gift, by the donor's canton; a property, by the canton where it is located. A flat in Verbier inherited from someone living in Zurich is therefore taxed under Valais rules, the rest of the estate under Zurich rules.
Your next step
To do, at your own pace:
Path “Tax and property” completed
Frequently asked questions
Is there a federal inheritance tax in Switzerland?
No. Only the cantons tax inheritances and gifts. A federal tax was rejected by popular vote in 2015.
Do children pay inheritance tax in Switzerland?
Almost never. Only Neuchâtel, Solothurn, Appenzell Inner Rhodes, some Lucerne municipalities, and Vaud above CHF 1 million levy a tax, and a modest one.
How much does a cohabiting partner pay?
From 0% (Lucerne, Graubünden, Valais) to about 50% (Geneva, Vaud). In many cantons, a reduced rate applies after 5 or 10 years of living together.
I live in Switzerland and inherit from a parent abroad. Do I pay Swiss inheritance tax?
No. Swiss cantons tax the estate of a person whose last domicile was in their canton, and property located there. An estate from abroad follows the rules of the other country; once received, it becomes part of your wealth for Swiss wealth tax.
Is pillar 3a part of the inheritance tax?
No. It is paid directly to the beneficiaries set by law and taxed as a pension benefit, at a reduced rate.
Which canton taxes an inherited property?
The canton where the property is located, whatever the domicile of the deceased or the heir.
Sources: FTA tax calculator (swisstaxcalculator.estv.admin.ch), inheritance and gift tax, tax year 2026, calculated in each cantonal capital, consulted on 3 October 2026 ; FTA, “Inheritance and gift taxes”, status at 1 January 2025 ; Civil Code, revision of inheritance law on 1 January 2023 ; BVV 3 / OPP 3 art. 2 and BVV 2 / OPP 2 art. 20a. For an exact calculation, use the FTA calculator or contact the canton's tax administration.