Crypto tax in Switzerland
Rules verified in September 2026.
Short term
Exempt (private)
Long term
Exempt
Holding period
Private investors
Annual allowance
Not applicable
Legislation
DBG art. 16 / LIFD
In short
Switzerland is considered a crypto haven. For private investors, capital gains are generally exempt from federal tax. Frequent trading may be considered professional activity (taxed). Wealth tax applies to the value held.
Key points
- Capital gains exempt for private individuals
- Professional trading = taxed as income
- Wealth tax (0.3–1%) on the value
- Declare in the cantonal tax return
- Each canton has slightly different rules
Calculate on your own history
The rate is only half the problem. To file, you need to match each disposal to the right acquisition under FIFO, convert to your currency at the date of each transaction, and separate short-term from long-term. ChainFolioAI does this from your transactions — connect wallets read-only or import a CSV from your exchange — and exports to PDF or Excel.
Other countries
⚠️ General information, not tax advice. Rules change and your situation may have specifics (residency, professional activity, staking, mining). Confirm with an accountant or your tax authority before filing.