Eigenmietwert (Imputed Rental Value)

Eigenmietwert (imputed rental value) is a unique Swiss tax concept where homeowners must declare a notional rental income on their tax return, as if they were renting their own property to themselves. This deemed income is added to taxable income, ostensibly to equalize tax treatment between homeowners (who save on rent) and renters (who pay rent from taxed income). It's controversial and debated in Swiss politics.

For 2026, Eigenmietwert is typically calculated as 60-70% of market rental value (varies by canton), added to your taxable income. However, homeowners can deduct mortgage interest and maintenance costs, often offsetting or exceeding the Eigenmietwert. The system effectively subsidizes homeownership through these deductions, though it penalizes debt-free homeowners who pay tax on imputed income without mortgage interest deductions.

Real-World Example If Martina owns a house with market rental value of CHF 30,000/year, her Eigenmietwert is CHF 20,000 (assuming 67%), added to her taxable income. However, she deducts CHF 15,000 mortgage interest and CHF 8,000 maintenance costs (CHF 23,000 total). Net effect: she reduces taxable income by CHF 3,000 despite owning the home, creating a tax advantage over renting.