Imputed Rental Value Simulator
Before / After Reform
Discover the impact of the elimination of imputed rental value on your property taxes.
For homeowners
Primary residence only
Clear comparison
Before vs after reform
Quantified impact
In CHF on your taxes
What the reform changes
Current system
- +Imputed rental value taxed as income
- -Mortgage interest deductible
- -Maintenance costs deductible
After reform
- ✓No more imputed rental value to declare
- ✗Mortgage interest not deductible
- ~Energy renovation partially deductible
Frequently asked questions about imputed rental value
What is imputed rental value?
Imputed rental value is a fictitious income that homeowners must declare. It corresponds to the rent they could receive if they rented their property (usually 60-70% of market rent). This amount is taxed as income, but in return, mortgage interest and maintenance costs are deductible.
When will imputed rental value be eliminated?
Parliament has voted to eliminate imputed rental value for primary residences. The effective date is not yet set and a referendum is possible. The reform could come into effect at the earliest in 2026.
Who will win after the reform?
Generally winners will be: homeowners with little or no mortgage, those whose imputed rental value is high compared to their deductions, and those without significant maintenance work. Losers will be: heavily indebted homeowners with high interest payments.
Will mortgage interest still be deductible?
No, with the elimination of imputed rental value, mortgage interest on the primary residence will no longer be deductible. Only energy renovation costs will remain partially deductible according to current proposals.
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