The most extraordinary taxes of Switzerland

The Swiss communities levy numerous different taxes. In addition to conventional types of tax such as income or profit tax, the cantons and municipalities also know some unusual taxes.

In Switzerland, the Confederation, the cantons, and the municipalities can levy taxes. This tax collection ability is a result of the Three Pillar Principle. Besides the well-known taxes such as income and wealth tax for private individuals or profit and capital tax for companies, the Swiss communities also levy some unusual types of taxes.

Dog Tax

Dog owners must pay taxes for their four-legged friend in Switzerland. Anyone who owns a dog must register it from a certain age or upon moving to a municipality and deregister it upon moving away or in the event of death. The dog tax is levied by the canton and/or the municipality and generally ranges between one hundred and two hundred francs per year. In certain cantons, the tax varies depending on the size and weight of the animal. Most cantons also offer tax relief or even tax exemption for guide dogs, rescue dogs, etc.

Amusement Tax

The amusement tax is a levy on paid public events (theater, concerts, cinema, etc.). It is either levied in the form of a ticket tax (e.g., 10 percent of the admission price or the gross revenues) or as a lump-sum levy. The amusement tax is a relic from earlier times and has now been abolished in most cantons. It is still levied today only in the cantons of Appenzell Ausserrhoden, Fribourg, Jura, Neuchâtel, and Ticino (cinema only). In the cantons of Lucerne, Solothurn, and Vaud, the amusement tax exists as an optional municipal tax.

Fire Service Replacement Levy

All individuals obliged to serve in the fire service who do not perform this service must pay the fire service replacement levy. All cantons except for the cantons of Basel-City, Geneva, Ticino, Vaud, and Zurich know the fire service replacement levy. The definition of the "fire service obligated person" as well as the amount and form of the levy vary depending on the community. In most cantons, the levy must be paid by women and men between the ages of 20 and 50. The fire service replacement levy can be designed as a fixed amount or as a percentage of income. Generally, the levy does not exceed 500 francs.

Water Royalties

The water royalties are not taxes on the consumption of water, but rather a levy that hydroelectric power plants must pay. The right to use the hydropower of a community at a site is based on a permit. In return for this permit, hydroelectric power plants must pay an annual fee, known as water royalties. The amount of the levy depends on the gross performance of the affected hydroelectric power plant. The water royalties are levied by all cantons except for the cantons of Basel-Landschaft, Basel-City, Fribourg, Schaffhausen, Ticino, Thurgau, and Zurich.

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