New imputed rental value in 2026 in Zurich.
It may be a little confusing, because while the National Parliament is currently debating the abolition of the so called “Eigenmietwert“ (imputed rental value), the canton of Zurich will increase it for the 2026 tax period. In an online publication, ZKB has now shown in the form of model calculations what this will mean for which owners in their respective municipalities, assuming a marginal tax rate of 15 per cent.
The ZKB writes that the adjustment has become necessary ‘as the existing calculation basis dates back to 2009 and property values and rents have risen significantly since then.’ Not surprisingly, the main driver of rising property values is the sharp rise in land prices.