Is there inheritance tax in Switzerland?

There is no federal inheritance tax. Each canton (and sometimes commune) levies its own inheritance tax. The amount depends almost entirely on the heir's relationship to the deceased and the canton where the deceased lived.

Do spouses and children pay inheritance tax?

Surviving spouses and registered partners are exempt from inheritance tax in every canton. Direct descendants (children, grandchildren) are also exempt in nearly all cantons, with only a couple of exceptions applying a low rate.

Who pays the most inheritance tax?

Unrelated heirs and distant relatives pay the highest rates, sometimes up to roughly 50% in some cantons. Siblings, nieces, nephews and step-relatives fall in between, with progressive rates that rise with the size of the bequest.

How is the tax calculated?

The taxable value is the bequest minus any tax-free allowance for that relationship class. A cantonal rate, which may be progressive, is applied to the remainder. Rates and allowances differ in every canton, so the same gift can be taxed very differently across Switzerland.

Does this calculator store my data?

No. All calculations happen locally in your browser and nothing is uploaded, so your figures stay private.

Switzerland Inheritance Tax Calculator

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This Switzerland inheritance tax calculator estimates the cantonal duty on a bequest. There is no federal inheritance tax in Switzerland — each canton sets its own rules, and the single biggest factor is the relationship between the heir and the deceased.

How it works

The heir’s relationship class determines both the tax-free allowance and the rate:

Spouse / registered partner   exempt everywhere (0%)
Children / descendants        exempt in nearly all cantons
Parents                       low rate, often exempt
Siblings                      moderate progressive rate
Nieces / nephews              higher rate
Unrelated heirs               highest rate (up to ~50% in some cantons)

The taxable amount is the bequest minus the relationship allowance, multiplied by the cantonal rate. Because cantons vary so much, this tool lets you set the rate and allowance for the relevant canton while pre-filling sensible defaults for each relationship class.

Example

A sibling inherits CHF 200,000 in a canton that grants a CHF 20,000 allowance and charges siblings a 12% rate. The taxable amount is 200,000 - 20,000 = 180,000, so the inheritance tax is about CHF 21,600. A child inheriting the same sum would typically pay nothing.

Notes

This is an estimate. Exact rates, allowances and progressivity differ in all 26 cantons, and a few cantons also let communes add their own levy. The tax is charged where the deceased was resident (or where real estate is located). Confirm with the relevant cantonal tax authority or a Swiss estate lawyer.