What is the transfer tax?

Purchase
Sale

The transfer tax is a cantonal tax, levied by the cantons or their communes when a property is transferred between two people.

In which situations is the transfer tax due?

 

The transfer tax is necessarily due in the event of a sale and therefore a property transaction. Depending on the canton and the personal situation, the tax may be due in the case of succession, compulsory realisation proceedings or transfer between close relatives.

 

Who has to pay the transfer tax?

 

Generally speaking, in most cases, the buyer is responsible for paying the transfer tax. However, both the buyer and the seller may be liable for the transfer tax. In this case, each party pays half of the amount. Since each canton has its regulations concerning the taxpayer, we recommend that you contact the administration at the place of sale.

 

What is the amount of the transfer tax?

 

The amount of the transfer tax is generally indexed to the purchase price of the property. If no purchase price has been determined, for example in the case of an inheritance, then the market value will apply. However, the basis for calculating the tax may differ from canton to canton and from situation to situation. In most cantons, the transfer tax is between 1 and 3% of the value of the property.

By Charline Demange, December 12, 2022

We answer your questions

Do not hesitate to contact us, we are at your disposal.

Kevin Golub

Do you have a broader question about real-estate?

We have asked our brokers to share their expertise with you; visit our blog where you will find everything you are looking for!

Check out our latest blog posts
How much is your property worth?

Appraise your property online in 2 minutes.
Free of charge, no strings attached.

Appraise my property for free
What is your purchasing capacity?

Wondering how much you can afford to spend on your dream property? Give a try to our easy calculator.

Calculate my purchasing capacity

Sell at the best price with the expertise of your local agent!

Photo of the real estate agent: Nicolas Pivin
Photo of the real estate agent: Gianluca Sergi
Photo of the real estate agent: Julio Kimmelmann
Photo of the real estate agent: Pierre-Frédéric Von Kaenel
Photo of the real estate agent: Frédéric Frachon

Benefit from a 15-minute consultation with one of our experts.

Free and without obligation.
Reservation online.

Benefit from a 15-minute consultation with one of our experts.

Free and without obligation.
Reservation online.