Switzerland tax residency rules
Threshold: 90 days · Day Count · Calendar year (Jan 1 – Dec 31)
Switzerland's 30/90-day stay tests trigger tax residency at federal, cantonal, and municipal levels. Rates vary dramatically by canton, Zug and Schwyz are lower, Geneva and Zurich are higher. Lump-sum taxation (forfait fiscal) is available to qualifying foreigners.
- 30 days for paid work OR 90 days without paid work triggers residency.
- Cantonal rates range from ~22% (Zug/Schwyz/Nidwalden) to ~45% (Geneva).
- Lump-sum taxation is available to first-time residents without Swiss employment, with a CHF 400,000+ federal base.
Rules tracked by Tax Days
90/180-Day Rule
- Type
- Day Count
- Threshold
- 90 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Switzerland considers you a tax resident if you stay 90+ days while working, or 180+ days without working.
Switzerland tax residency, FAQ
How many days can I spend in Switzerland before becoming a tax resident?
Generally, spending more than 90 days in Switzerland during a calendar year can make you a tax resident. Switzerland considers you a tax resident if you stay 90+ days while working, or 180+ days without working.
How does Switzerland count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Switzerland use?
Switzerland measures residency over calendar year (jan 1 – dec 31).
Track Switzerland on your iPhone
Tax Days runs the math for Switzerland alongside every other US state, federal SPT, Schengen, and 200+ countries.
