Country tax profile · 2026
Switzerland capital gains tax
None
capital gains tax for individuals
How Switzerland treats capital gains
Private capital gains on movable assets tax-exempt; real estate gains taxed at cantonal/communal level
✓ Switzerland does not tax capital gains for individuals, a major draw for investors and founders selling equity.
Compiled by MyNomadWorld for Switzerland and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Switzerland compares
57 of 197 countries we track have no capital gains tax for individuals. Switzerland is one of them.
Who is a tax resident of Switzerland?
Tax residence if domiciled in CH, or present >30 days with gainful activity, or >90 days without gainful activity
Related Switzerland taxes
Moving to Switzerland?
Get matched with a vetted Switzerland tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Switzerland capital gains tax FAQ
What is the capital gains tax rate in Switzerland?
Private capital gains on movable assets tax-exempt; real estate gains taxed at cantonal/communal level