Tax return in Valais

Valais benefits from one of the lowest cantonal tax scales in French-speaking Switzerland, with a maximum marginal rate of approximately 36% across all levels combined. Mountain municipalities such as Lens, Bagnes, and Nendaz apply particularly advantageous municipal coefficients. This attractiveness, combined with a lower cost of living compared to Geneva or Lausanne, makes it a popular destination for families and self-employed individuals seeking to optimize their tax burden.

Property owners in Valais must declare the tax value of their property as well as the imputed rental value set by the administration. The imputed rental value corresponds to approximately 70% of the market rental value. Maintenance costs can be deducted either as actual expenses or as a flat rate (10% for buildings less than 10 years old, 20% thereafter). Mortgage interest is fully deductible, up to the limit of gross asset returns plus CHF 50,000.

In Valais, inheritances between spouses and in direct line (parents-children) are completely exempt from inheritance tax. For siblings, the rate ranges between 10% and 20%, while for unrelated persons it can reach 40%. The tax is calculated on the net share of each heir after deducting debts and funeral expenses. These rates are set by the Valais cantonal tax law.