CI-Léman answers

What is imputed rental value and how is it taxed in Geneva?

Imputed rental value is notional income attributed to owners who live in their own home, added to their taxable income; in return, mortgage interest and maintenance costs are deductible.

The answers are published in French.

Imputed rental value is notional income attributed to owners who live in their own home, added to their taxable income; in return, mortgage interest and maintenance costs are deductible. Its abolition was approved in a federal vote on 28 September 2025 and will take effect on 1 January 2029. Until then, it remains taxable.

What is imputed rental value and how is it taxed in Geneva? · CI-Léman