Property Transfer Tax Calculator

The property transfer tax varies widely between cantons. Zurich, Schwyz, Zug, and Schaffhausen levy no property transfer tax at all. In the remaining cantons, the rate typically ranges between 1% and 3% of the purchase price depending on canton and municipality. Concrete example: When purchasing a property for CHF 1,000,000, between CHF 0 and CHF 33,000 in property transfer tax is due depending on the canton. In addition, notary and land registry fees of CHF 1,000 to CHF 5,000 apply depending on the canton.

Who bears the tax is regulated at the cantonal level: in some cantons the buyer pays, in others it is split equally. A different arrangement can be agreed in the purchase contract. Exemptions typically apply for: property transfers within the family (inheritance, gifts to descendants or spouses), changes of ownership due to merger or restructuring, and in some cases for first-time acquisition of owner-occupied property. For inheritances, also check the inheritance tax.

The property transfer tax is among the ancillary costs of a property purchase that are often underestimated. Together with notary and land registry fees (0.1-0.5%), any property gains tax on the seller's side, and financing costs, the acquisition costs can amount to 1-5% of the purchase price depending on the canton. Tip: The property transfer tax paid counts as an acquisition cost and can be deducted from the property gains tax upon later sale.