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Switzerland

Cryptocurrency Tax Information

Updated March 18, 2026
Capital Gains: 0% (private investors); Varies up to 40% (professional as income tax)Income Tax: Varies (federal 0-11.5%, cantonal/municipal up to ~40%)
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Tax Summary

Switzerland exempts capital gains tax on cryptocurrencies for private investors. Holdings are subject to annual wealth tax (0.05-1%). Professional trading and certain income like staking are taxed at income rates.

Quick facts for Switzerland
Capital Gains Tax
0% (private investors); Varies up to 40% (professional as income tax)
Income Tax Rate
Varies (federal 0-11.5%, cantonal/municipal up to ~40%)
Capital Gains Tax
0% (private investors); Varies up to 40% (professional as income tax)
- Gains classified as private assets (tax-free) or professional trading (taxable as income).
- Taxable for professionals: frequent short-term trades, high volume, profit intent, significant time spent.
- Exempt for private investors; no loss deductions for private trades.
- Private criteria canton-specific; e.g., holding >6 months, low turnover.
Income Tax
Varies (federal 0-11.5%, cantonal/municipal up to ~40%)
- Mining income taxed at market value on receipt; business if high volume (e.g., >CHF 50k-100k per canton).
- Staking rewards taxed as income at FMV on receipt.
- Other income (airdrops, lending, payments): taxable at FMV; professional futures taxable.
- Losses deductible only for professionals.
Reporting Requirements
- Report holdings value (31 Dec), income, transactions in cantonal tax return.
- File annually by 31 March (canton varies; extensions possible).
- Use canton forms (e.g., securities list); keep 10-year records of wallets, txns.
- Electronic filing common; proof via software reports.
Special Notes
- Wealth tax on 31 Dec value (ESTV prices); exemptions CHF 60k-100k.
- Gifts: 0-36% cantonal tax.
- CARF/AEOI delayed to 2027 for crypto reporting.
- NFTs/DeFi similar treatment; consult canton for specifics.
Recent News
Latest updates about crypto taxes in Switzerland

Switzerland Tax Data Sharing On Crypto Will Not Begin Until 2027

Switzerland delays automatic exchange of crypto account info with foreign authorities until 2027.

November 26, 2025

Federal Council approves amendment to the automatic exchange of information (AEOI) Ordinance

Approves crypto service providers' reporting duties under AEOI, with CARF implementation from 2027.

November 26, 2025

Switzerland Postpones Crypto-Asset Reporting Requirements

Swiss Parliament votes to postpone CARF implementation originally set for 2026.

November 5, 2025

Swiss Government Supports Tax-Free Crypto Gains in Switzerland

Reaffirms 0% capital gains tax for private crypto sales; professional traders taxed as income.

January 28, 2026

Switzerland Delays CARF Launch and Crypto Tax Data Exchange

Adopts CARF from 2026 but delays data exchange until 2027, affecting investors and businesses.

November 27, 2025

Switzerland financial information exchange decree approved for 2026

Expands AEOI with crypto reporting rules effective Jan 1, 2026.

December 1, 2025

Switzerland Crypto Tax FAQ

Is cryptocurrency taxed in Switzerland?
Switzerland exempts capital gains tax on cryptocurrencies for private investors. Holdings are subject to annual wealth tax (0.05-1%). Professional trading and certain income like staking are taxed at income rates.
What is the capital gains tax rate on crypto in Switzerland?
The capital gains tax rate for cryptocurrency in Switzerland is 0% (private investors); Varies up to 40% (professional as income tax). - Gains classified as private assets (tax-free) or professional trading (taxable as income).
How do I report crypto taxes in Switzerland?
- Report holdings value (31 Dec), income, transactions in cantonal tax return.
Are crypto-to-crypto trades taxable in Switzerland?
In most cases, crypto-to-crypto trades are taxable events in Switzerland. When you exchange one cryptocurrency for another, you may realize a capital gain or loss based on the difference between your cost basis and the fair market value at the time of the trade.

Compare With Other Countries

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Australia

0-45% (marginal rates; 50% CGT discount if held >12 months)
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Brazil

15-22.5% (progressive)
🇨🇦

Canada

50% inclusion (66.67% over $250k annual gains); taxed at marginal rates (15-54%)
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France

30% PFU (occasional traders); 0-45% progressive (professionals)
View all countries

Disclaimer: This information is AI-generated and for educational purposes only. Tax laws are complex and subject to change. Always consult with a qualified tax professional for advice specific to your situation.