Imputed rental value abolition 2029: what to do in 2026

Reviewed by Martin Seeland, lawyer with two state law exams and Big Four Manager experience in international tax law.

Key takeaways

• On September 28, 2025, Swiss voters approved the abolition of the imputed rental value with 57.73 % yes. The Federal Council set the effective date to January 1, 2029 (decision of April 1, 2026).
• Three things fall away together: imputed rental value (primary and secondary), mortgage interest deduction on owner-occupied homes, maintenance cost deduction.
• Main winners: debt-free homeowners, retirees without mortgage. Main losers: high-leverage buyers, owners of properties needing renovation, indirectly all tenants.
• First-buyer transitional deduction: CHF 10,000 (married) or CHF 5,000 (single), declining linearly over 10 years.
• Action window 2026 to end of 2028: pull renovations forward, exhaust mortgage interest deductions, max out pillar 3a.

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