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Crypto tax in Switzerland 2026
Switzerland treats crypto like any other private movable asset: sell your coins at a profit and the gain is tax-free — 0%, federally and cantonally.
The catches are the same as for shares: your year-end holdings enter the cantonal wealth tax (roughly 0.1%–1%), mining and staking rewards are taxable income when received, and trading at professional scale converts gains into taxed business income.
At a glance
- top rate
- 0% on private disposals
- entry band
- Wealth tax ≈ 0.1%–1% a year on holdings (canton-dependent)
- tax year basis
- Calendar year; holdings valued at 31 December
- filing deadline
- Declared in the annual return (wealth and any income)
- residency basis
- Residents: worldwide holdings and gains
- regime flag
- Professional-trader reclassification risk
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Selling or swapping privately held crypto, however large the gain |
| Cantonal wealth tax | Market value at 31 December | All holdings, valued at official year-end prices |
| Ordinary income rates | Value when received | Mining, staking and airdrop rewards |
| Ordinary income rates + social charges | Net trading profit | Professional-scale trading (leverage, high frequency, livelihood) |
Thresholds & allowances
- Wealth-tax allowancesCanton-dependent (e.g. CHF 100,000+ tax-free in Bern; CHF 408,000 for married couples in Zug)
Crypto counts together with all other assets
Residency
Residency trigger
Residents declare worldwide crypto in the annual return — as wealth always, as income only for rewards or professional activity.
Non-resident treatment
Non-residents have no Swiss tax exposure on personal crypto; Swiss-based business activity is different.
Notes
- The source chapter does not name crypto; this page applies Switzerland's settled treatment of movable private assets, which the tax authorities extend to crypto — flagged for review.
- The Federal Tax Administration publishes year-end tax values for major coins; unlisted tokens are declared at purchase price or estimated value.
- Swapping coin-to-coin has no tax consequence for private holders — there is no gain to tax in the first place.
- Professional-trader criteria (leverage, turnover, short holding periods, reliance on trading income) apply to crypto exactly as to securities.
FAQ
Is crypto tax-free in Switzerland?
Gains are — 0% for private holders. But holdings pay the annual cantonal wealth tax (roughly 0.1%–1%), and mining or staking rewards are taxed as income when they arrive.
When does crypto trading become taxable in Switzerland?
When it looks professional: heavy leverage, high turnover, very short holding periods or trading as your livelihood can reclassify you, making 100% of gains taxable income plus social contributions of around 10%.
Figures: tax year 2026, compiled from public sources. Not tax advice.