Crypto tax in Switzerland
Rules verified in September 2026.
Short term
Exempt (private investor)
Long term
Exempt (private investor)
Threshold
None
Annual allowance
Not applicable
Cost method
Not applicable (no capital gains tax)
Legislation
DBG art. 16 Abs. 3; StHG art. 7 Abs. 4 lit. b; ESTV KS 36
In short
For private investors, capital gains are generally exempt from federal, cantonal and communal 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 (≈0.1–1%) on the value
- Declare in the cantonal tax return
- Each canton has slightly different rules
- KS 36 criteria to avoid 'professional' status: holding ≥ 6 months, turnover ≤ 5× the portfolio at the start of the year, gains < 50% of net income, no debt financing (or income > interest), derivatives only for hedging
- Automatic exchange of crypto data (CARF) only from 2027
Frequently asked questions
How much tax do you pay on crypto in Switzerland?
Exempt (private investor). For private investors, capital gains are generally exempt from federal, cantonal and communal tax. Frequent trading may be considered professional activity (taxed). Wealth tax applies to the value held.
Is there an annual allowance on crypto gains in Switzerland?
There is no crypto-specific annual allowance on capital gains in Switzerland.
Which method is used to match buys and sells?
It depends on the country: FIFO (the first unit bought is the first sold) in Portugal, Spain, Germany or Belgium; weighted average cost in France, Luxembourg or Brazil; LIFO in Italy; the Section 104 pool in the UK. ChainFolioAI applies the chosen country's method to your history (in some countries with a simplification, stated on this page) and exports the result.
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 the country's method (FIFO, average cost, LIFO…), 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. ChainFolioAI is not an exchange or a crypto-asset service provider and does not report your data to any tax authority: reporting duties (DAC8, CARF) fall on exchanges. The reports you export are yours alone.