The crypto tax bill
Capital gains: still tax-free for private holders. Wealth: taxed on the year-end balance. Staking, mining, airdrops: ordinary income at receipt. Run your numbers below.
That's about 0.77% of your year-end holdings.
- ✓ Holding period 18 months
- ✓ Volume ratio 0.8×
- ✓ Leverage: none
All three primary tests passed. You're a private holder; capital gains on your private crypto holdings are tax-free.
Wealth tax rates are rough cantonal averages above the exemption threshold (typically CHF 80-100 k). Real rate depends on your total wealth and canton-specific brackets. For high net worth, get a fiduciary's number. Run our main calculator to get a marginal rate for the staking-income line.
The Swiss crypto tax framework
Switzerland is one of the most crypto-friendly tax jurisdictions: capital gains on private holdings are tax-free under Art. 16 Abs. 3 DBG. Wealth tax on year-end holdings is the main ongoing cost (typically 0.1-0.5% of net wealth above the cantonal threshold). Staking / mining / airdrop yield is ordinary income at receipt.
The trap: if you trade so actively that the tax authority classifies you as a "qualified securities trader," gains become ordinary income at full marginal rate. Five tests apply (holding period, volume, share-of-income, leverage, hedging). The calculator above includes a self-check.
This calculator estimates your cantonal income tax on staking yield + a wealth-tax estimate. It does not handle DeFi liquidity-pool valuations, NFT illiquidity, hard forks, or the cross-border complications of foreign-tax-credit reporting. For non-trivial situations, talk to a Swiss tax fiduciary.