Grundheim’s imputed rental value calculator determines the tax-relevant imputed rental value of your owner-occupied property. It corresponds to the amount of rent you would theoretically have to pay if you were not the owner, and it is calculated differently in each canton – depending on the official valuation, market rent or location and building factors. The calculator also shows the additional tax burden resulting from a purchase and which deductions (mortgage interest, maintenance costs, property maintenance) can offset the imputed rental value. This lets you see at a glance whether owner-occupied property also makes tax sense for you.
The calculation method varies by canton: some cantons derive the imputed rental value from the cantonal building valuation (e.g. Zürich: around 3.5% of the tax value), while others use comparable market rents or individual rental value registers. For federal tax, a uniform nationwide, lower methodology applies.
Yes, on 2026-03-15 the Swiss Parliament decided to abolish imputed rental value for owner-occupied primary residences. The reform is expected to come into force from 2028 – until then, the current rules remain in force. Our calculator reflects the 2026 status and will be updated when the reform comes into force.