Switzerland Eigenmietwert Calculator -- Imputed Rent (2026)

Eigenmietwert (imputed rental value) is one of the most distinctive -- and, to non-Swiss homeowners, one of the most surprising -- features of Swiss tax law. If you own the home you live in, Switzerland requires you to declare a notional rental income as if you had rented the property out to yourself, and add it to your taxable income, even though you never actually receive that money in cash. The logic is one of tax parity: a renter's landlord pays tax on rental income, so an owner-occupier is taxed on the equivalent imputed income to avoid an unfair advantage over renters.

This system is being phased out, but is NOT gone yet. On 28 September 2025, Swiss voters approved a nationwide referendum abolishing Eigenmietwert taxation, with 58% in favour. However, the OLD system remains in force until at least the 2028 tax period, pending the cantonal implementing legislation the reform requires (each canton must separately update its own tax law, and cantons that rely heavily on tourism/vacation-home taxation negotiated a parallel new property levy as part of the deal). For 2026, and almost certainly 2027, Eigenmietwert still applies exactly as this calculator models it -- check for updates as the phase-out timeline firms up.

Every canton calculates Eigenmietwert using its own method and its own percentage of market rental value, subject to a Federal Court floor of at least 60% of a comparable market rent. This calculator covers 6 representative cantons: Zurich's method is precisely, directly documented (a dual-rate system based on an official tax value); the other 5 cantons' percentages here are representative estimates from secondary sources, not independently verified against each canton's primary statute -- flagged clearly in this calculator's output.

1. Eigenmietwert. Your entered estimated annual market rental value is multiplied by your canton's percentage.

$$\text{Eigenmietwert} = \text{Annual Market Rental Value} \times \text{Cantonal Percentage}$$

1. Net taxable addition. Your deductible mortgage interest and maintenance/upkeep costs are subtracted from the Eigenmietwert; the result is floored at zero (a genuine economic loss on the property does not create a negative addition to your OTHER taxable income in this simplified model).

$$\text{Net Taxable Addition} = \max\left(0,\ \text{Eigenmietwert} - \text{Deductible Mortgage Interest} - \text{Deductible Maintenance}\right)$$

1. Additional tax. This platform's Switzerland combined income-tax model (federal + cantonal + communal) is run twice -- once on your other taxable income alone, once with the net Eigenmietwert addition included -- and the difference is the additional tax attributable to Eigenmietwert.

Using the calculator's default inputs -- CHF 30,000 annual market rental value, CHF 8,000 deductible mortgage interest, CHF 3,000 deductible maintenance, CHF 100,000 other taxable income, single, Zurich:

• Eigenmietwert: CHF 30,000 × 70% = CHF 21,000.00 (Zurich's precisely documented percentage).
• Deductible costs: CHF 8,000 mortgage interest + CHF 3,000 maintenance = CHF 11,000.00.
• Net taxable addition: CHF 21,000.00 − CHF 11,000.00 = CHF 10,000.00, added on top of CHF 100,000 other taxable income for a total of CHF 110,000.
• Tax without Eigenmietwert (CHF 100,000 other income): CHF 15,912.35 (per this platform's Zurich model).
• Tax with Eigenmietwert (CHF 110,000 total taxable income): estimated at roughly CHF 18,717.35.
• Additional tax due to Eigenmietwert: CHF 18,717.35 − CHF 15,912.35 ≈ CHF 2,805.00.
• Switching only the canton to Geneva (same market rent, same deductions): Eigenmietwert drops to CHF 18,000.00 (60% instead of 70%), producing a smaller net addition (CHF 7,000.00) and less additional tax.

• The pending abolition and transition rules. Swiss voters approved abolishing Eigenmietwert on 28 September 2025, but implementation requires each canton to update its own law, with a target of the 2028 tax period at the earliest. This calculator models the CURRENT (still-in-force) system; check for updates once implementing legislation firms up.
• Precise canton-specific formulas beyond Zurich. Geneva uses a living-space-and-features questionnaire; Vaud applies coefficients for age, location, comfort, and type with 3-30% possible deductions from a base figure; Bern uses a hedonic model based on comparable sale prices; Basel-Stadt uses building insurance value, age depreciation, and land value. This calculator approximates all of these as a flat percentage of market rental value -- a genuine simplification, most accurate for Zurich.
• Renovation and energy-efficiency deductions. Many cantons allow additional deductions for value-preserving renovations or energy-efficiency investments (e.g., a heat-pump installation) beyond ordinary maintenance -- not modeled here.
• Vacation/secondary homes and the cantons that opted for a replacement levy. Some tourism-dependent cantons negotiated a new property tax specifically for second homes as part of the abolition deal, a mechanism not modeled here.
• The flat-rate vs. itemized maintenance deduction choice. Most cantons let you choose, each tax year, between an itemized actual-cost maintenance deduction and a flat percentage of your property's tax value -- this calculator takes your maintenance deduction as a direct input rather than modeling that choice.
• Wealth tax on the property itself. Owning property also affects your Vermögenssteuer (net wealth tax) base -- see this platform's companion Switzerland Wealth Tax Calculator.

• Forgetting Eigenmietwert exists at all. Homeowners moving to Switzerland from countries without an imputed-rent system are often caught off guard the first time they see it on a tax assessment -- it is a real, cash-relevant addition to taxable income, not a footnote.
• Assuming Eigenmietwert is already gone. The September 2025 referendum approved abolition, but the OLD system remains in force for the 2026 (and likely 2027) tax year. Do not skip declaring it based on news of the reform.
• Only deducting mortgage interest and forgetting maintenance. Both are separately deductible against Eigenmietwert (and other income); many first-time filers only remember the mortgage-interest deduction.
• Paying off your mortgage without realizing the tax tradeoff. Once a mortgage is paid off, the mortgage-interest deduction disappears, so the FULL Eigenmietwert (less maintenance only) becomes taxable -- a genuine incentive some Swiss financial advisors cite for maintaining some mortgage debt rather than fully repaying it, though the right call depends on your full financial picture.
• Comparing your own canton's method to this calculator's simplified percentage without checking your canton's actual formula. Only Zurich's percentage here is precisely documented; treat the other 5 cantons' figures as a starting estimate, not a filing-grade number.

• Federal referendum result: 28 September 2025 nationwide vote on abolishing Eigenmietwert taxation, approved with 58% in favour; old system remains in force until at least the 2028 tax period pending cantonal implementing legislation.
• Kanton Zürich (zh.ch) and multiple corroborating Swiss real-estate advisory sources (ZKB, neho, RealAdvisor, Strike Advisory, Houzy): Zurich's dual-rate Eigenmietwert method (70% tax value; 3.5%/4.25% of tax value).
• Migros Bank, UBS Switzerland, Houzy, and immoverkauf24: representative canton-by-canton Eigenmietwert calculation-method summaries for Geneva, Vaud, Bern, and Basel-Stadt; Federal Court 60%-of-market-rent floor.