Property gains tax calculator
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How much tax will you pay on property gains?
Calculate the real estate gains tax on the sale of your property and benefit from the advice of our experts.
Important: This calculator is intended solely for personal guidance. It estimates the property gains tax based on the information provided and the data valid at the time of the last system update. PropTech Partners SA cannot guarantee the accuracy of the result, as certain factors critical to the final tax assessment might not be considered by our calculator.
The result is not contractually binding. The definitive tax amount is determined solely by the relevant tax authority.
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We answer your questions
Do not hesitate to contact us, we are at your disposal.
Client and user support
Kevin speaks German and English
Frequently asked questions
The property gain is the profit made from the sale of a property. This profit is the difference between the selling price and the capital costs (purchase price plus certain additional costs). Deductible expenses include purchase expenses (notary fees and property transfer taxes), value-added investments, and sales expenses. Taxation of property gains varies from canton to canton in Switzerland.
The property gains tax is calculated based on several factors, including the canton in which the property is located. The following approach can serve as a guideline:
- Determining the property gain: The property gain is calculated by subtracting the purchase price of the property (including purchase expenses and value-added investments) from the selling price. Sales expenses can also be deducted.
- Application of deductions based on the ownership duration (if applicable): In some cantons, the property gains tax is reduced based on ownership duration. The longer you have owned a property, the lower the tax rate.
- Calculation of the tax based on canton’s tax rates: The taxable property gain is subject to the canton’s tax rate. The tax rate may be progressive or proportional.
Applying cantonal rules (if applicable): Cantonal specifics will influence the property gains tax, such as tax deferral for replacement purchases.
Yes, there are cases where property gains tax can be deferred or waived. The most common case is a replacement purchase, where the proceeds from the sale of a property are used to buy a new property. Here's a general outline:
- Replacement Purchase: If you sell your property and immediately invest the proceeds in the purchase of another property, you can apply for a deferral of the property gains tax. The property gain won’t be taxed as long as the money remains invested in a property.
- Conditions: To qualify for a deferral, certain conditions, which vary by canton, must be met. Generally, the replacement purchase must be made within a specific time frame, and the new property must be located in Switzerland. Additionally, the new property has to cost at least as much as the old one.
- Goal: The deferral of the property gains tax offers a tax incentive for private homeowners who want to stay homeowners.
- Effects: The property gains tax is deferred until the new property is sold. If the new property is held until the owner's death, depending on the canton, it may be possible to avoid the property gains tax altogether.
It's important to note that regulations vary from canton to canton. Consulting a tax advisor to get detailed information on the regulations in your canton is recommended to optimise your property gains tax.
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