St. Moritz
🇨🇭 Switzerland · Address 04 of 100

St. Moritz, for a high earner.

Winter capital of the old fortune since 1864. The lump sum deal is negotiated with the canton, and the Engadin light does the rest.

Rank St. Moritz on my numbers →

In short, current to October 2026

  • A person earning $1,000,000 and resident in St. Moritz, Switzerland, pays an effective 28% of income tax on the Patrician.ch 2026 model, keeping $723K. At $300,000 the effective rate is 22%, and at $3,000,000 it is 28%.
  • St. Moritz levies no capital gains tax on a disposal by a resident individual, so a liquidity event realized after residence begins is not taxed locally.
  • Inheritance: Spouse and children exempt. Graubünden exempts a spouse, children and parents since 2021. Other heirs pay the canton 5% to 15%, and St. Moritz adds a communal tax of 2% to 10%.
  • Switzerland operates a special regime for arriving foreigners: Lump sum taxation available in Graubünden for non working foreign residents, negotiated on living expenses rather than income. 49 of the 100 addresses on the Patrician.ch board sit in a jurisdiction that does.
  • On the passports most readers hold, the realistic route into St. Moritz is Lump sum residence, Founder & talent.
  • Cost of the life is 125 on the Patrician.ch index where Zurich is 100, safety 10 of 10, schools 6 of 10. These 3 are Patrician.ch editorial indices scored by us, not published statistics.
  • Figures are current to October 2026. Tax thresholds and residence routes move, so confirm with counsel before relying on any of them.

Official sources: Swiss Federal Tax Administration, Swiss Federal Law (Fedlex), Canton of Graubünden. Checked against them on .

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to October 2026. Updated . Cite as: Patrician.ch, St. Moritz tax and residence 2026 for a high earner, patrician.ch/cities/st-moritz/, October 2026.

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By the Patrician.ch research desk · Updated 29 October 2026 · 13 min read
The numbers

What St. Moritz takes, and what it costs.

Effective tax at $1M28%$723K kept after tax
Capital gains0%on a $1M gain
Cost index125Zurich = 100
Inheritance, children0%Spouse and children exempt
Supercar street index#19of 100
Safety10/10 
Schools6/10international options
The Patrician.ch 10015thof 100, the ranking
Prestige of address10/10Patrician.ch editorial index
A 200 m² prime homefrom $8.1MUS$1M buys 25 m². Knight Frank, The Alpine Report 2026/27
Sun hours a year1,800Capital friendly
Switzerland net millionaire flow, 2025 forecast+3,000Henley forecast, country level

Tax on your bracket.

IncomeTaxEffectiveKept after tax
$300K$67K22%$233K
$1M$277K28%$723K
$3M$831K28%$2.2M
See these 2 places for your own income.St. Moritz and Lugano, side by side on your income, passports and family. Free, in the ranking of all 100. Then the Dossier: a written report in 10 chapters on the 3 places that rank first for you. The Dossier is $500. The founding price, $250, holds until 31 October.
Compare them on my income →

Special regime. Lump sum taxation available in Graubünden for non working foreign residents, negotiated on living expenses rather than income.

Near the top

Income kept after tax on $1M a year, US dollars, the 53 places in Europe on the board

  1. Monaco$1M
  2. Gibraltar$944K
  3. Andorra la Vella$904K
  4. Tivat$832K
  5. Vaduz$819K
  6. Jersey$800K
  7. Zug$787K
  8. Prague$778K
  9. Lucerne$724K
  10. St. Moritz$723K
  11. Hvar$709K
  12. Limassol$663K

Note: single filer, not a US citizen. St. Moritz ranks 10 of 53 here

Source: Patrician.ch 2026 tax model, built on official tax authority rates

Income tax on the published 2026 rules. Social contributions, most deductions and treaties are not modeled. In Switzerland employees also pay AHV, IV and EO at 5.3% of salary, with no cap. Non-US single filer. Enter your own income, exit, passports, and family to see where St. Moritz ranks for you.

Where inside St. Moritz.

Suvretta, Champfèr, Via Tinus. St. Moritz and Silvaplana levy the same 55% in 2026, so the quarter does not move the income tax.

QuarterCommuneRate 2026Canton and commune, against St. Moritz
SuvrettaSt. Moritz55%the reference
ChampfèrSilvaplana55%the reference
Via TinusSt. Moritz55%the reference

Published municipal rates, church tax excluded. Federal tax is the same in every commune. Source: Steuerverwaltung Graubünden, Gemeindesteuerfüsse 2026, Kantonssteuerfuss 92%. The Dossier puts the figure in dollars on your own income for each of your top 3.

Buying a home. Lex Koller (BewG, SR 211.412.41) governs who may buy a home in Switzerland. Swiss and EU or EFTA citizens living in Switzerland, and holders of a C permit, buy freely. A non EU or EFTA national living in Switzerland on a B permit may buy the one home they live in, without authorization. Anyone else needs cantonal authorization, which a holiday home receives only in the communes a canton designates and only within its annual quota. The rule, status by status →

Official source: Canton of Graubünden. Checked against it on .

Rank St. Moritz on my numbers →

FIRE

The FIRE number in St. Moritz.

The capital whose yearly withdrawal, at 4%, pays for a year here after St. Moritz's tax on the gain part of each sale: 0% on a resident's listed securities, with half of each sale counted as gain.

A $100K year here $2.50M
A $150K year here $3.75M $4.26M for a US citizen
A $250K year here $6.25M

Price your own year in all 100 places →

Who gets in

The residence route.

EU and Swiss nationals register on arrival. Others use the lump sum taxation route, which grants residence to the non working wealthy in this canton.

Lump sum residenceFounder & talent

Switzerland has a Henley 2026 Wealth Mobility score of 70.8 out of 100, a country level figure. The passport ladder on the engine compares 66 passports.

The life

An ordinary day in St. Moritz.

St. Moritz, Switzerland
🇨🇭 SwitzerlandSt. Moritz
  • Lej da San MurezzanThe frozen lake at sunrise, horses on it in February.
  • Via SerlasThe banker walks over from the bank. Nobody drives here.
  • CorvigliaLunch on the mountain at 2,500 meters.
  • SuvrettaHome, a fire, and a train that reaches Zurich in 3 hours 15 when the world needs you.

Flight times.

FromFlightRouting
New York7h 45mNonstop to Zurich
London1h 50mNonstop to Zurich
ZurichNearbyNo flight needed
Dubai7h 05mNonstop to Zurich
Singapore13h 10mNonstop to Zurich
Tel Aviv4h 20mNonstop to Zurich

Scheduled gate to gate times on the fastest routing, with 1h 30m allowed for each connection. Airline schedules read October 17, 2026.

Healthcare

Care within reach.

Nearest emergency department5 kmSpital Oberengadin
Best ranked within reach#24 in SwitzerlandKantonsspital Graubünden, 46 km
Life expectancy, Switzerland84.4years at birth, 2024
Doctors per 1,000 people4.5Switzerland, 2022
Hospital beds per 1,0004.4Switzerland, 2023
Health spending per person$11,784US dollars a year, 2023
Care coverage index87WHO, out of 100, 2023

Spital Oberengadin in Samedan covers emergencies. The cantonal hospital in Chur (Switzerland #24) is the nearest ranked hospital, 46 km north. Interdisciplinary emergency center open 24 hours at Spital Oberengadin in Samedan, 5 km from St. Moritz.

HospitalRoleDistanceNewsweek 2026JCI
Spital OberengadinNearest emergency department5 kmNot rankedNo
Kantonsspital GraubündenBest ranked within reach46 km#24 in SwitzerlandNo

Close behind

Life expectancy at birth, years, the 20 countries and territories in Europe on the board

  1. Monaco86.5
  2. Switzerland84.4
  3. Liechtenstein84.2
  4. Andorra84.2
  5. Italy84.0
  6. Spain83.9
  7. Gibraltar83.6
  8. Luxembourg83.2
  9. Jersey83.1
  10. France83.0
  11. Malta83.0
  12. Portugal82.4
  13. Austria82.0
  14. Greece81.8

Note: Switzerland ranks 2 of 20. Latest year published for each, 2023 to 2024.

Source: World Bank, World Development Indicators, latest year for each country. Jersey: its government

Hospital ranks from Newsweek and Statista, World's Best Hospitals 2026. Accreditation from the Joint Commission International directory. Distances in a straight line from St. Moritz, from OpenStreetMap. Country figures from the World Bank and the WHO, the latest year each publishes. Checked 23.10.2026. Research, not medical advice.

Within reach

Near St. Moritz on the board.

Lugano, SwitzerlandLugano🇨🇭 SwitzerlandZug, SwitzerlandZug🇨🇭 SwitzerlandLucerne, SwitzerlandLucerne🇨🇭 SwitzerlandZurich, SwitzerlandZurich🇨🇭 SwitzerlandZermatt, SwitzerlandZermatt🇨🇭 SwitzerlandGstaad, SwitzerlandGstaad🇨🇭 Switzerland

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Questions

How much income tax does a $1M earner pay in St. Moritz?

About $277K a year, an effective 28%, which leaves $723K of $1,000,000 on Patrician.ch's 2026 model.

At $300K the effective rate is 22%, and at $3M it is 28%. Income tax on the published 2026 rules. Social contributions, most deductions and treaties are not modeled. In Switzerland employees also pay AHV, IV and EO at 5.3% of salary, with no cap. Special regime for arrivals: Lump sum taxation available in Graubünden for non working foreign residents, negotiated on living expenses rather than income.

Does St. Moritz tax capital gains?

No. A resident individual in St. Moritz pays no capital gains tax on a disposal of listed securities.

A liquidity event realized after residence begins is not taxed locally. The country you leave can still apply its own exit rules to a gain that accrued while you lived there.

Does St. Moritz have a wealth tax?

Yes. St. Moritz carries an annual wealth tax with a top rate of 0.25% of net assets, about $50K a year on $20M.

Graubünden, about 0.25% at the top in St. Moritz with the cantonal and communal multipliers included.

Does St. Moritz have an inheritance tax?

Not for a spouse or children. Graubünden exempts a spouse, children and parents since 2021. Other heirs pay the canton 5% to 15%, and St. Moritz adds a communal tax of 2% to 10%.

What a child pays: nothing. Source: Canton of Graubünden tax administration, current to October 2026. The heir's own residence and the location of the assets can bring another country's tax into play.

How does a foreigner get residence in St. Moritz?

EU and Swiss nationals register on arrival.

Others use the lump sum taxation route, which grants residence to the non working wealthy in this canton. Routes that matter for money: Lump sum residence, Founder & talent.

Can a foreigner buy a home in St. Moritz?

It depends on the passport and the permit. An EU or EFTA citizen living in Switzerland, or a C permit holder, buys freely, and a non EU national living here on a B permit may buy the one home they live in.

Anyone else needs cantonal authorization under Lex Koller (BewG, SR 211.412.41), which a holiday home receives only in the communes the canton designates, within its annual quota. A holiday home is capped at 200 square meters of living space as a rule, and a family may own only one.

What is the cost of living in St. Moritz?

St. Moritz scores 125 on the Patrician.ch cost index, where Zurich is 100, and ranks 11 of 100 on cost, 1 being the most expensive.

Safety scores 10 of 10 and schools 6 of 10, with 1,800 sun hours a year. Cost, safety and schools are Patrician.ch editorial indices, not published statistics. Switzerland as a whole was forecast a net inflow of 3,000 millionaires for 2025 (Henley, country level).

The Dossier on St. Moritz, on your numbers.A written report on the 3 places that rank first for you, compared line by line on your income, a sale, your passports and your family. 10 chapters, written the moment you pay. Every tax figure carries its official source and the date it was last checked. The Dossier is $500. The founding price, $250, holds until 31 October. Refunded in full within 7 days of delivery, no reason needed.
Read chapters 1 to 3, free →
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The income tax of St. Moritz, Lugano, Zug and Lucerne, side by side on 2026 rates. Your readers type their own salary and the places reorder. Free on any site, with the credit line under it.

<iframe src="https://patrician.ch/embed/compare/?c=smz,lug,zug,luz&inc=1000000" title="Income tax in St. Moritz, Lugano, Zug and Lucerne, Patrician.ch" width="100%" height="1070" style="border:0;max-width:760px;display:block;color-scheme:normal" loading="lazy"></iframe>
<p style="margin:6px 0 0;font-size:.875em;line-height:1.4">Research by <a href="https://patrician.ch/cities/st-moritz/">Patrician.ch</a></p>

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Income tax on the published 2026 rules. Social contributions, most deductions and treaties are not modeled. In Switzerland employees also pay AHV, IV and EO at 5.3% of salary, with no cap. Figures are for a non-US single filer. Wealth tax, an exit and your passports are added when you run the engine on your own numbers. Not advice. Residence rules change often. Verify before acting.

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