Grisons 2027: +1.5 million for equalisation (cross-border guide)

Context

In a nutshell

• Graubünden: +1.5 million for financial equalisation 2027
• Total funds 73.2 million (41.7 cantons, 31.5 strong municipalities)
• Potential resources increased to 990.5 million (+2.9% vs 2026)

Key facts

• What: Increase in municipal financial equalisation contributions
• When: 2027
• Where: Canton of Graubünden
• Who: Department of Finance and Municipalities of Graubünden
• Amount: CHF 73.2 million (+1.5 million vs 2026)
• Composition: 41.7 million cantons, 31.5 million strong municipalities
• Potential resources: 990.5 million (+2.9%)

The Canton of Graubünden strengthens financial support to its municipalities in 2027. Equalization contributions will reach CHF 73.2 million, representing an increase of CHF 1.5 million compared to 2026. This was announced today by the Department of Finance and Municipalities, according to sources from the Keystone-ATS news agency.

Of the 73.2 million, the canton will make available 41.7 million, while the financially stronger municipalities will contribute 31.5 million. Financial equalisation is a crucial tool to reduce economic disparities between municipalities, ensuring that those in distress receive support from stronger local administrations.

At the national level, financial equalisation is a very important issue in the Swiss tax system, where the cantons have autonomy in defining redistribution mechanisms between their municipalities. The Grison system follows this federalist principle, balancing the needs of the

Operational details

The tax base of the Grison municipalities is divided into several components. Alongside taxes on natural persons, tax revenues from legal entities bring in €114.1 million. Another contribution comes from water fees and indemnities, amounting to 60.9 million, while the tax values of the properties, calculated with a coefficient of 1.5 per thousand, add 138.5 million.

The distribution of these amounts between the different categories of income reveals the economic structure of the canton: on the one hand, the strong role of personal taxation; on the other, the significant contribution of the real estate base and local commercial activities.

Strong municipalities and redistributive logic

Altogether, 40 Grison municipalities are classified as "strong" from a financial point of view and therefore pay contributions to equalisation. Among these, St. Moritz emerges as the main contributor with 15.1 million, reflecting the economic solidity of the well-known tourist resort. Conters in Prettigovia, on the other hand, is the only municipality classified as "neutral", neither paying nor receiving significant contributions.

On the other side of the equation, Landquart is the municipality that receives the most support, accessing over 4.7 million francs. This distribution ensures that municipalities with lower tax capacity can maintain essential services for the community.

In the Italian Graubünden, the situation is structured on a more fragmented dynamic.

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Key points

How does equalization work in 2027

The mechanism of financial equalization in Grisons is based on a logic of solidarity between local communities. The wealthier municipalities contribute a proportional share to their tax capacity, while those with lower resources receive transfers that bridge the gap, allowing them to maintain comparable service levels.

In 2027, this equilibrium redistributes 73.2 million francs: since the canton contributes 41.7 million, the remaining amount of 31.5 million comes from the 40 local administrations classified as 'strong'. The growth of the total resource potential of 2.9% fuels this increase in availability compared to 2026, ensuring greater room for maneuver for the beneficiary municipalities.

For those living in Grisons municipalities, the effect of equalization translates into the availability of public services and infrastructure investments financed with redistributed funds. Municipalities such as Poschiavo and Roveredo, which receive the most significant contributions, can allocate their own resources to local development initiatives without relying exclusively on local tax pressure.

What does it mean for cantonal and municipal taxation

Financial equalization is an integral part of the Swiss tax system, where taxation at the cantonal and municipal level follows principles of differentiation. Unlike the federal direct tax, which is uniform across the entire national territory, cantonal and municipal tax rates vary according to local decisions. Equalization represents a corrective tool that mitigates these disparities, preventing municipalities with fewer economic resources from suffering structural imbalance.

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