Renting in Switzerland: federal rules and security deposit in 2026

Context

In brief

• CO Art. 253 et seq. governs tenancy
• The security deposit does not exceed three months' rent
• The blocked account is in the tenant's name
• Federal law applies in every canton

Key facts

• Rule → CO Art. 253 et seq.
• Scope → federal law is the same in every canton
• Security deposit → maximum three months' rent
• Deposit → blocked account in the tenant's name

The CO, in Articles 253 et seq., provides the starting point for understanding the rental market in Switzerland in 2026. Tenancy law belongs to federal law and is the same in every canton. For the canton of Bern, therefore, the national comparison starts from a common rule: the security deposit limit does not change depending on the canton.

The security deposit may amount to a maximum of three months' rent. The sum must be deposited into a blocked account in the tenant's name. These are the two elements to check when assessing the initial cost of a home: on the one hand, the rent requested, and on the other, the guarantee linked to the tenancy. The three-month ceiling is a concrete federal parameter for verifying the required security deposit.

Bern within the national framework

The focus on the canton of Bern does not alter this regulatory core. Anyone comparing accommodation in Bern with an option in another canton can use the three-month ceiling and the account designation as identical reference points. The common rule makes the legal comparison uniform, even when the reader is considering different regions.

The rental aspect should then be kept separate from tax matters. Each canton has its own law and its own multiplier for cantonal taxation; in municipalities, the multiplier is applied to the cantonal tax. For the reader, the practical order is therefore clear: first check the security deposit under federal tenancy law, then include the rent and guarantee in the personal budget, keeping cantonal and municipal rules separate.

Operational details

The real budget beyond rent

Rent should be considered in relation to disposable income, not only the gross amount. For those evaluating costo della vita in Svizzera, the salary is subject to separate contributions, and interpreting them avoids constructing a theoretical net income. These are the values indicated by the source:

When calculating a housing solution, AVS/AHV, LAMal/KVG and LPP/BVG should not be treated as synonyms. cassa malati LAMal is mandatory for residents and must be taken out within three months of arrival; it operates with per-capita premiums and is neither a tax nor a salary contribution. Premiums vary according to canton and region, while premium reduction is a cantonal subsidy. For a move to the canton of Bern, the premium must therefore be added separately to the budget.

Taxation, minimum wage and responsibilities

Disposable income does not depend on a single tax. Switzerland has three levels: direct federal tax, cantonal tax and municipal tax. Each canton has its own law and its own multiplier; the municipality applies its multiplier to the cantonal tax. AFC/ESTV administers direct federal tax and VAT, while the cantonal administrations oversee cantonal and municipal taxation.

The minimum wage is not set at the federal level: some cantons have their own. UFAS/BSV concerns social security, including AVS, AI and LPP, not the setting of taxes. UST/BFS produces statistics, not tax rates. Separating these responsibilities makes it possible to assess the rent budget without confusing deductions, premiums, taxes and statistical data.

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

Key points

Operational checklist for 2026

Before signing or arranging a move, the check can be structured in five steps. The objective is not to mix the rental rule with premiums, contributions and taxes.

1. Assess the accommodation. Use CO art. 253 et seq. as the reference for federal law, applicable in every canton. 2. Check the security deposit. Verify the three-month limit and the blocked account in the tenant's name. 3. Treat LAMal separately. If one becomes a resident, take out insurance within three months of arrival; consider premiums by canton and region and any cantonal subsidy. 4. Reconstruct the income. Read AVS/AI/IPG, AD/AC, LAINF/LAA and LPP/BVG in busta paga svizzera, without adding up different items. 5. Verify the 2026 figures. Do not use fixed amounts for the third-pillar 3a ceiling, the LPP coordination threshold or deduction, the AD/AC ceiling, average LAMal premiums and the median salary: these figures are indexed every year and must be checked against the official source.

The right authority for each check

For direct federal tax and VAT, the institutional reference is AFC/ESTV. The cantonal administrations oversee cantonal and municipal taxation. UFAS/BSV concerns social security, including AVS, AI and LPP, not the setting of taxes; UST/BFS produces statistics, not tax rates. This map avoids using a statistical or social-security figure as if it were a tax rule applicable to rent.

Once rent, the security deposit, premiums and deductions have been separated, the operational step is to measure the disposable income for housing using calcolatore stipendio.