Property Gains Tax Calculator

The taxable property gain is the sale proceeds minus the acquisition costs. Acquisition costs include: purchase price, property transfer tax and notary costs at purchase, value-enhancing investments (conversions, extensions), and broker fees on sale. Example: Sale for CHF 1,200,000, purchase price CHF 800,000, value-enhancing investments CHF 50,000. Property gain = CHF 350,000. The tax on this amounts to between CHF 20,000 and CHF 100,000 depending on the canton and holding period.

The holding period has a major impact on the tax amount. For short-term sales (under 1-2 years), most cantons levy a speculation surcharge of up to 50%. For long holding periods, all cantons grant reductions. Concrete example Zurich: On a gain of CHF 400,000 with a sale after 2 years, a surcharge of 50% applies. After 20 years of holding, there is a reduction of up to 50%. In some cantons (e.g., Schwyz), the tax is eliminated entirely after 25 years.

The property gains tax can be deferred in cases of: replacement purchase (buying a new owner-occupied property in Switzerland within a specified period), change of ownership between spouses (e.g., in case of divorce), and inheritance or gift. With a deferral, the gain is only taxed upon the next taxable sale. The predecessor's holding period is credited. For inheritances, also check the inheritance tax, which may apply additionally depending on the canton and degree of kinship.