https://www.credit-suisse.

com/ch/en/articles/private-banking/
eigenmietwert-das-muessen-sie-wissen-201804.html

Illustration for a family living in the canton of Zurich

 Married couple with 2 children, living in Uster

 Taxable income: 150,000 francs
 Market value of property: 1,200,000 francs
 Mortgage: 800,000 francs
 Reference interest rate: 1.5%
 Maintenance costs: 20% of the imputed rental value

Imputed rental value = 3.5% of the land value and fair value of the
property = 42,000 francs

 Minus mortgage interest = 12,000 francs

 Minus maintenance costs (flat rate) = 8,400 francs
 Gives an additional taxable income of 21,600 francs (total 171,600
francs)

Income tax excluding imputed rental value: 16,792 francs

Income tax including imputed rental value and deductions: 22,935
francs

If the imputed rental value were abolished, the family would save a good
6,000 francs in income tax each year.

Note: the eradication of the imputed rental value will not necessarily

benefit all homeowners in all circumstances. For example, if the interest
rate on a ten-year mortgage is 4.5% (as it last was in July 2008), the
mortgage interest payable would rise to 36,000 francs. In this case, the
income tax (including imputed rental value and deduction for
maintenance costs) owed by the family would fall to 16,202 francs.