The tax reform adopted in Geneva in 2025 brings profound changes for taxpayers, property owners, and businesses in the canton. Let's review the key points to anticipate for the 2026 tax return, optimisation strategies to implement now, and answers to the most frequently asked questions.
1. Unprecedented reduction in income tax
Geneva is easing its taxation from 2025: rates drop between 5.3% and 11.4%, mainly targeting the middle class but also low-income taxpayers and, to a lesser extent, affluent households. SMEs and the self-employed benefit indirectly, especially regarding entrepreneur pay and dividend withdrawal planning.
2. New scales applicable in 2026
All taxpayers will complete their next tax return using the new scales. It is crucial to adjust instalments as of today. Main operational change: a possibility to pay annual instalments in 12 monthly payments (versus 10 previously), improving cash flow for small businesses and family management.
3. Real estate and wealth taxation
In connection with the LEFI law, the tax value of properties purchased before the end of 2014 increases by 12%. However, wealth tax drops by 15%. This partially offsets the increased assessment base. For owners, it becomes essential to assess the relevance of renovation work, anticipate possible succession or property transfers, and optimise declarations starting in 2025.
4. SME taxation: opportunities and vigilance
For companies, minimum corporate tax, cross-border teleworking rules or the management of civil real estate companies may bring new documentation, reporting, and compliance obligations (in particular via the e-tax procedure). It is advisable to consult your fiduciary to map your situation precisely.
5. Practical tips for Q4 2025–2026
• Readjust your instalments (professional income, real estate, dividends: simulate with new rates); • Review property values and declared wealth; • Plan any pension buybacks or structural changes before 31.12.2025; • Anticipate family settlements (gifts, successions, change of domicile) integrating Geneva's new tax context.
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