Dear Community,

could you please help me understand how to roughly calculate the imputed rental value of an owned property. I would like to know what impact it could have on my taxes.

I was reading this article on comparis where they explain with some examples how to calculate the imputed rental value. They refer to this document from the "Steuerverwaltung" summarizing how every canton determines the value. The document contains two columns, "Festsetzung des Eigenmietwertes (Fixation de la valeur locative)" and "Ermittlung (Détermination)". However, I am a bit puzzled between these two, how are these combined?

https://preview.redd.it/3otaw9f74v2e1.png?width=1656&format=png&auto=webp&s=5038ad938207d09bb8fa6bd8baf2a77337ecf31c

The example given in the comparis article for the canton of Zürich, first they mention "the imputed rental value corresponds to approximately 70% of the market rental value " i.e. using the rule from the first column "Festsetzung des Eigenmietwertes" only to give an example later on by stating "the imputed rental value of a property is generally 3.5% (single-family home) or 4.25% (apartment) of the property tax value" i.e. using the rule from the second column.

So, I am confused, does anyone knows how to determine the imputed rental value?

by vladosaurus

3 comments
  1. I got the value from my municipality after a few months, maybe you’ll get it too. In any case, maybe you can try to email them and they can help you out with the calculation.

  2. I only got the final value from the tax office …
    But 70% of the market rental value sounds about right.

  3. The tax office determines that once every ten or twenty years per house

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