The Swiss electorate approved the abolition of the imputed rental value on 28 September 2025 with 57.7 percent yes votes. The Federal Council decided on 1 April 2026 to put the reform into force as of 1 January 2029. For self-occupied residential property, both the imputed rental value and the maintenance cost deduction thus fall away – at the federal level including the energy saving and environmental protection deductions. (As of: September 2026)
Key points in brief
- Popular vote: 28 September 2025, approved with 57.7 % yes votes.
- Federal Council decision on entry into force: 1 April 2026, with effect from 1 January 2029.
- For self-occupied residential property, imputed rental value and maintenance cost deduction fall away from 2029; at the federal level also the energy saving and environmental protection deductions.
- Cantons can continue comparable deductions for a limited time; the decision for the Canton of Zurich was still open at the time of creating this page.
How did the abolition come about – and when does it come into force?
| Event | Date |
|---|---|
| Popular vote (approved, 57.7 % yes) | 28 September 2025 |
| Federal Council decision on entry into force | 1 April 2026 |
| Entry into force of the reform | 1 January 2029 |
Source: Media releases of the Federal Council on home ownership taxation.
What exactly falls away – and what remains?
For self-occupied residential property, two linked elements fall away from 2029: the imputed rental value as fictitious income and in return the maintenance cost deduction. At the level of direct federal tax, the previous energy saving and environmental protection deductions thus also fall away. For rented properties nothing changes. At the cantonal level, cantons can continue comparable deductions for a limited time; the Swiss Homeowners Association (HEV) is also campaigning to bring the reform forward to 2028.
Why is this schedule relevant beyond home ownership taxation?
The reform also indirectly affects the incentive structure for energetic investments: Where today a federal deduction for energy-saving measures (including photovoltaic investments) can be planned for tax purposes, this lever falls away at the federal level from 2029. For the specific question of what this means for an already planned or existing solar system, the guide to Imputed rental value & solar system goes into depth on the effects.
In consultations, the reform is frequently presented to us as an argument to implement a solar system "quickly before 2029". We advise against aligning an investment decision solely with a tax date.
Frequently asked questions
From when specifically does the abolition of the imputed rental value apply?
From 1 January 2029, according to the Federal Council decision of 1 April 2026. Up to and including the 2028 tax period, the current regulation applies unchanged.
Does the reform also affect rented properties?
No, the reform exclusively affects self-occupied residential property.
Can cantons continue the current deductions after 2029?
Cantons can continue comparable deductions for a limited time. The exact handling differs from canton to canton.
Will the reform be brought forward?
The Swiss Homeowners Association is campaigning to bring it forward to 2028. Until any change is made, the Federal Council resolution with entry into force in 2029 remains decisive.
What does that mean for your solar system concretely?
The separate guide to solar system and imputed rental value classifies the practical effects for your tax return.
Sources: Media releases of the Federal Council on home ownership taxation, voting result of 28 September 2025.
Last updated: 18 September 2026 · Contact for questions on methodology: ecoEn editorial team
