Tool

Lump-sum taxation — Minimum base calculator.

A starting point based on your future principal home in Lugano. This is a housing-based minimum, not the tax due. Worldwide expenditure and the control calculation can increase it; the ruling and applicable tax scales determine the actual burden.

Monthly principal home rent (CHF)

15'000 CHF / month

One figure, then the result

Which wealth band describes your project?

The band is optional context and does not change the calculation. Results depend only on the simulator inputs. Your selection is not submitted.

Indicative total wealth

Nothing is submitted: the selection only contextualises the figures you see.

No fixed tax rate is applied: ordinary tax scales are progressive. At the CHF 435,000 minimum, our tax guide gives an illustrative Lugano example of approximately CHF 148,000 annually for married couples and CHF 152,000 for single taxpayers, including conventional wealth taxation. This is not a quote: actual expenditure, the control calculation, municipality and family circumstances need individual verification. Actual worldwide wealth is not automatically multiplied by a tax rate in this calculator.

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RELOCATIONS.WORLD · Executive memo · Confidential

Lump-sum taxation — minimum base simulation (Lugano, Ticino)

Prepared on 22 October 2026

Monthly principal home rent	15'000 CHF
Annual rent	180'000 CHF
Annual rent × 7	1'260'000 CHF
Ticino minimum base 2026	435'000 CHF
Housing-based minimum income base	1'260'000 CHF
Ticino minimum wealth base (5×)	6'300'000 CHF

These are taxable bases, not tax amounts. At the CHF 435,000 minimum, an illustrative Lugano example is approximately CHF 148,000 a year for married couples and CHF 152,000 for single taxpayers; this is not a quote.

Educational simulation, not tax, legal or financial advice. The actual assessment depends on the cantonal ruling, actual worldwide expenditure, the control calculation and the applicable rates. RELOCATIONS.WORLD is operated by YOUSTART.ME Sagl, Lugano, Switzerland — private contact: relocations.world/en/contact

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