What is rental value and why does abolition at the federal level impact Ticino?

The rental value is the income attributed to the owners of properties where they reside. Its abolition at the federal level means that this tax base disappears from federal tax returns. Since the Canton and the Municipalities base part of their taxation on the federal structure, the abolition entails a reduction in revenue that must be compensated by other taxes or by a reorganization of cantonal taxation. In Ticino, a group of experts is defining how to adapt to this change.

When will the new secondary residence tax go into effect?

The date has not yet been communicated. A mixed group of experts (Canton and Municipalities) is still developing the proposal, including the rate, tax base and possible exemptions. After the completion of this work, the Council of State will have to deliberate and the Grand Council will have to approve the law. It is reasonable to expect official communications within the next year.

What are the new Protection Pretures and how do they differ from the current ARPs?

The current Regional Protection Authorities (ARPs) will be replaced by the new Protection Pretures. The Grand Council has already approved the rules for their creation and organisational structure. In the coming months, meetings with current ARP staff will provide details on the transition and functional differences between the old and the new set-up.

What is the Ticino 2020 project and what is the state of progress?

The "Ticino 2020" project is a cantonal initiative of which the State Council provides regular updates to municipalities and stakeholders. During the September session, a progress report was made. A new update meeting is scheduled for the end of 2026 to draw up the financial statements and the next steps.

When will Canton and Municipalities meet again for these topics?

The next session of the Canton-Community Dialogue Platform is scheduled for Wednesday, December 2, 2026. Further updates on tax, Ticino 2020 and ARP reform are likely to be provided.

Canton and Municipalities discuss tax and ARP reform (cross-border guide)

Di Marco Ferrari · Published on 9 September 2026

Bellinzona, seat of the Ticino Cantonal Administration, during Canton-Municipalities dialogue on fiscal and administrative reforms

Bellinzona, Cantone-Comuni dialogue on tax, Ticino 2020 and ARP reform. At center: abolition of federal rental value and secondary residence tax

Context

In a nutshell

77th session of the Canton-Community Dialogue Platform (9 September, Bellinzona)
Focus on tax adjustment after federal rental value abolition
New cantonal tax on secondary residences being defined
Updates on Ticino 2020 and ARP/Preture protection reform

Key facts

What: Canton-Community dialogue platform discusses taxation, projects and reforms
When: 9 September 2026 (Wednesday)
Where: Bellinzona
Who: Council of State, Head of the Local Authorities Section, Municipal representatives
Session number: 77th since the establishment of the Platform
Central theme: Adaptation of the tax system after abolition of federal rental value
Topic 2: Set up secondary residences (working group of experts)
Next meeting: 2 December 2026

The second session of 2026 of the Canton-Community Dialogue Platform, the 77th since its establishment, took place on Wednesday 9 September in Bellinzona. The meeting was attended by the Council of State accompanied by the head of the Local Authorities Section and representatives of the Ticino Municipalities.

The initial discussion saw the Municipalities express their expectations towards the Council of State and the Cantonal Administration. The discussion focused on three issues of strategic importance for the territory: the reorganization of the tax system, the "Ticino 2020" project and the administrative reform of the Regional Protection Authorities.

The system

Operational details

The Bellinzona meeting reflects how Swiss taxation operates at three distinct levels. At the federal level, the direct federal tax (DFT) operates, managed by the Federal Customs Administration (FCA/ESTV). At the cantonal and municipal level, each territory has its own competence in setting rates and local taxes. In Ticino, the system is administered by the Local Authorities Section, which coordinates with the Municipalities to ensure compliance with federal regulations and consistency of necessary adjustments.

The abolition of imputed rent is a decision by the federal legislature that removes from the taxable base the income imputed to owners of properties where they reside. This change requires Cantons to adapt by modifying their tax systems. Ticino, like other Cantons, must decide how to compensate for any loss of revenue and how to structure the new levy. This is why the expert group is working: to find solutions that maintain the financial balance of Ticino's Municipalities and do not compromise the cost of living in the territory.

The New Tax on Secondary Residences

The proposal to tax secondary residences at the cantonal level represents an opportunity for new revenue. Anyone who owns a property in Ticino in addition to their primary residence may be subject to this tax. However, the details (rate, taxable base, exemptions) have not yet been communicated. The expert group — composed of representatives from the Canton and the Municipalities — must develop a proposal that is fair and administratively feasible. To better understand the context on taxes and cost of living in Switzerland, you can consult dedicated resources.

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Key points

For the Ticino municipalities, the coming months represent a period of waiting and preparation. The fiscal adjustments required by the abolition of the rental value will not have an immediate effect: one must wait for the results of the work of the expert group, the resolutions of the State Council and their communications to local administrations. Monitor the official communications from the Local Entities Section and the Canton to know the precise procedures and deadlines.

Regarding the new tax on secondary residences, the timing is not yet defined. The expert group is still developing the proposal, so a decision is still far away. Owners of second homes in Ticino will have to wait for an official announcement before knowing how the measure will affect them.

Concrete steps in the coming months

1. Fiscal group: Work continues on redefining fiscal policy post-rental value and on the proposal for a tax on secondary residences. A report or proposal is expected by the end of the year or early months of 2027.

2. ARP meetings: Meetings are beginning between the Cantonal Administration and the staff of the current ARP to illustrate the transition path towards the new Protection Preturas.

3. Next Canton-Municipalities meeting: Set for December 2, 2026. It could bring further updates on all three topics (fiscal, Ticino 2020, ARP).

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Frequently Asked Questions

What is rental value and why does abolition at the federal level impact Ticino?: The rental value is the income attributed to the owners of properties where they reside. Its abolition at the federal level means that this tax base disappears from federal tax returns. Since the Canton and the Municipalities base part of their taxation on the federal structure, the abolition entails a reduction in revenue that must be compensated by other taxes or by a reorganization of cantonal taxation. In Ticino, a group of experts is defining how to adapt to this change.
When will the new secondary residence tax go into effect?: The date has not yet been communicated. A mixed group of experts (Canton and Municipalities) is still developing the proposal, including the rate, tax base and possible exemptions. After the completion of this work, the Council of State will have to deliberate and the Grand Council will have to approve the law. It is reasonable to expect official communications within the next year.
What are the new Protection Pretures and how do they differ from the current ARPs?: The current Regional Protection Authorities (ARPs) will be replaced by the new Protection Pretures. The Grand Council has already approved the rules for their creation and organisational structure. In the coming months, meetings with current ARP staff will provide details on the transition and functional differences between the old and the new set-up.
What is the Ticino 2020 project and what is the state of progress?: The "Ticino 2020" project is a cantonal initiative of which the State Council provides regular updates to municipalities and stakeholders. During the September session, a progress report was made. A new update meeting is scheduled for the end of 2026 to draw up the financial statements and the next steps.
When will Canton and Municipalities meet again for these topics?: The next session of the Canton-Community Dialogue Platform is scheduled for Wednesday, December 2, 2026. Further updates on tax, Ticino 2020 and ARP reform are likely to be provided.