Crypto tax in Switzerland in 2026

7 min read · Published 6 October 2026 · Updated 7 October 2026

A private investor's gain from selling coins is not taxed, but coins at year end count towards wealth tax. A professional trader pays income tax on the scale and contributions. Where the line is and what to declare.

Item	In 2026
Rate for individuals	0% on a private investor's gains
Wealth tax	on the value of coins on 31 December, cantonal rate
Coin-to-coin swap	no tax for a private investor
Staking and mining	income on the income tax scale
Professional trader	income on the scale plus social contributions
Tax return	annual, to the canton of residence
Data exchange	collection from 2027, first exchange in 2028

Data checked 2026-10-06

Switzerland is one of the few European countries where an individual's gain from selling crypto is not taxed at all: capital gains on private assets are exempt from income tax. Selling, swapping a coin for another and paying with crypto trigger no tax for a private investor.

In return the country taxes holding: coins at their value on 31 December count towards wealth tax, whose rate is set by the canton. And if the tax office treats you as a professional trader, gains become income on the scale with social contributions.

Who pays crypto tax in Switzerland

A Swiss tax resident is someone living in the country with the intention to stay, or present here for 30 days with work or 90 days without work. Taxes go to the federation, the canton and the commune, so the total depends on where you live.

A resident declares worldwide assets: coins on any exchange and in any wallet count towards wealth tax. A non-resident pays only on Swiss sources.

Wealthy foreigners not working in Switzerland can pay a lump-sum tax based on expenditure instead of the ordinary calculation, but this is decided before moving.

Switzerland has a wide network of tax treaties, and the date of moving and the change of residency should be documented carefully to avoid double taxation. More on the Switzerland taxes page.

How to calculate crypto income

A private investor does not calculate tax on gains: selling coins is exempt. But the tax office checks whether your activity looks like professional trading. You are safe if coins are held for at least 6 months, annual volume does not exceed five times the portfolio's value at the start of the year, gains are less than half of net income, and there is no leverage or borrowed money.

If even one criterion is not met, the tax office looks at the overall picture. A recognised trader pays income tax on the scale and social contributions on gains, but can deduct losses and costs.

Wealth tax is calculated on the value of all coins on 31 December at the rates published by the Federal Tax Administration. The rate depends on the canton and total wealth.

Situation	Calculation	Tax
A private investor bought coins for $10,000 and sold a year later for $15,000	gains on private assets are exempt	$0
Swapped a coin for another with a $3,000 gain	not taxed for a private investor	$0
Coins worth $100,000 on 31 December	wealth tax at the cantonal rate, example 0.3%	$300
Staking rewards of $2,000 for the year	income on the scale, example rate 25%	$500
A professional trader with a $50,000 gain	income on the scale plus contributions, example 30%	$15,000

Amounts in US dollars at the rate of 6 October 2026; rates in the examples are illustrative, the total depends on the canton and overall income.

In Switzerland a private investor's gains are untaxed until the tax office treats you as a professional trader

The main risk is not the rate but the status: frequent trades, short holding, leverage or gains that replace a salary turn exempt gains into income on the scale with social contributions. Wealth tax is another trap: coins are left off the year-end statement or valued at the wrong rate. We check your trades against the private investor criteria, calculate wealth tax and staking income and prepare the return for your canton.

The cost of support depends on the number of trades and the canton; a manager will calculate it in the chat.

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Mining and staking

Staking rewards are taxed as income when received, at the coins' value on that day, and then count towards wealth tax.

Small-scale mining is taxed as other income, while industrial mining is a business activity with deductions for equipment and electricity and with social contributions.

If a salary or fee is paid in crypto, that is income on the ordinary scale, not a gain on private assets.

Cashing out crypto and moving it to a bank

You can sell crypto for francs through Swiss banks and platforms that work with digital assets and withdraw the money to an account. The withdrawal itself is not taxed.

Swiss banks check the source of funds strictly: they ask for trade statements, the platform agreement and proof of where the first coins came from.

Even exempt gains are best documented: when checking private investor status, the tax office looks at holding periods and trade volumes.

Crypto account data sharing

Switzerland is introducing the crypto-asset reporting standard of the Organisation for Economic Co-operation and Development on a delayed timetable: platforms will start collecting trade data from 2027, and the first exchange between tax authorities will take place in 2028.

For holders this means coins on foreign platforms will become visible to the Swiss tax office, and leaving them out of wealth tax will be noticed.

If coins were not declared in past years, Switzerland allows a one-off penalty-free voluntary disclosure once in a lifetime - the decision is made before the tax office asks.

Licences for crypto companies in Switzerland

Companies that hold clients' crypto or run a trading platform obtain authorisation from the Swiss Financial Market Supervisory Authority or join a self-regulatory anti-money laundering organisation.

A Swiss company's profit is subject to federal and cantonal profit tax, with a combined rate of roughly 12% to 21% depending on the canton. A comparison of countries for a licence is in our article on the crypto licence.

An international project without Swiss clients often finds a licence in another country more convenient, and a Swiss company is set up for a holding or a foundation.

Murblz sets up crypto companies and licences in these services: crypto licence: countries and costs, crypto licence in Estonia, BVI company with a virtual asset service provider licence.

This topic in other countries

Crypto tax in other countries:

Taxes, relocation and business in this country:

Where crypto is not taxed at all is covered in countries with no crypto tax.

FAQ

Is crypto taxed in Switzerland?

A private investor pays no tax on gains from selling coins, but coins at their value on 31 December count towards wealth tax.

Is swapping one crypto for another taxed in Switzerland?

Not for a private investor. Swaps, sales and paying with crypto trigger no tax on gains.

Who counts as a professional trader in Switzerland?

Someone who holds coins for less than 6 months, trades a volume above five times the portfolio's value, earns more than half of their income from trades or uses leverage. The decision is based on the overall picture.

How is staking taxed in Switzerland?

As income on the income tax scale at the coins' value on the day received.

How is wealth tax on crypto paid in Switzerland?

On the value of coins on 31 December at the Federal Tax Administration's rates, at the cantonal rate.

Who is a Swiss tax resident?

Someone living in the country with the intention to stay, or present here for 30 days with work or 90 days without work.

Will the Swiss tax office know about crypto on foreign exchanges?

Yes. Platforms will start collecting data from 2027, and the first exchange between tax authorities is in 2028.

Do crypto businesses in Switzerland need a licence?

Yes, holding clients' coins and running trading platforms require financial supervisory authorisation or membership of a self-regulatory organisation.

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Crypto tax in Switzerland in 2026

Who pays crypto tax in Switzerland

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This topic in other countries

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