Relocating to Geneva: tax, health premiums, rent and naturalisation

Tax

Income and wealth tax in Geneva

Total federal, cantonal and communal tax per year for each tracked commune in Geneva, tax year 2026, computed with the official ESTV calculator. No church tax is included.

Standard profiles: gross employment income with the calculator's standard deductions. Single: one adult aged 35. Married: couple aged 40 and 38, one earner, two children aged 10 and 8. The asset profile adds net taxable wealth to the married profile.

Health insurance

Health insurance premiums in Geneva

Federal Office of Public Health, premium year 2027: adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month.

Housing and safety

Rent and safety in Geneva

Rent: Federal Statistical Office structural survey, 2024, net rent excluding service and heating charges. Safety: police crime statistics, 2025; rates in cantons with large city centres reflect visitors and commuters as well as residents.

Cantonal rules

Inheritance, lump-sum taxation, schools and family in Geneva

Inheritance tax for children

Geneva exempts children and other direct-line relatives from inheritance tax, except where the deceased was taxed on expenditure in one of the last three final assessments.
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Inheritance tax for spouses

Geneva exempts the surviving spouse and registered partner from inheritance tax, subject to the same lump-sum carve-out.
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Gift tax

Geneva levies no gift tax on direct-line relatives and spouses, except where the donor is taxed on expenditure, in which case category 1 rates of 3 to 6 percent apply.
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Lump-sum taxation

Geneva applies expenditure-based taxation in place of income tax.
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Lump-sum minimum tax base

The Geneva statutory floor is CHF 400,000 and the indexed minimum expenditure applicable for tax period 2026 is CHF 426,357.
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Bilingual public schooling

Geneva's Collège de Genève offers a bilingual maturity in German or English through two models: teaching in immersion or a stay abroad.
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International schools

Ecolint and College du Leman are IB schools in the Geneva area that appear on the SGIS member list.
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Family allowance per child

Geneva child allowance is CHF 311 per month for the first two children and CHF 411 from the third, with training allowance CHF 415 and CHF 515.
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Childcare fees in Geneva

The Ville de Genève crèche scale (Barème A, 2025-26) charges CHF 21.60 per month per weekly full day at income up to CHF 16,000 and CHF 381.70 at income above CHF 220,000.
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Naturalisation

Becoming Swiss in Geneva

Federal law sets the national minimum. The canton and the commune add their own residence periods, language levels and tests, and they decide on cantonal and communal citizenship.

Residence in the canton

Geneva requires two years in the canton, including the last 12 months before the application, and actual residence throughout the procedure.
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Spoken language

Oral French at B1 is required.
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Written language

Written French at A2 is required.
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Knowledge test

Geneva applicants assigned to the knowledge test on Swiss and Geneva history, geography and institutions need a passing certificate before filing.
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Interview

After filing and a preliminary review, the applicant is invited to an interview to confirm the conditions are met.
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Who decides

The Conseil d'Etat issues the naturalisation decree, after which adults are invited to take the oath.
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Cantonal and communal fees

Geneva's cantonal fee is CHF 850 for an adult under 25, CHF 1,250 for an adult over 25 and CHF 2,000 for a couple both over 25, paid at filing and non-refundable.
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Social assistance

Social assistance received in the three years before filing or during the procedure bars the file unless repaid.
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All 26 cantonal requirements compared

Move comparisons

Moves to and from Geneva

Back to all 26 cantons · Methodology and sources

Questions

Living in Geneva: common questions