What is property transfer tax?

Property transfer tax is a cantonal tax that arises when ownership of a property is transferred. It is calculated on the purchase price or market value.

How high is the property transfer tax in the canton of Zürich?

There is no property transfer tax in the canton of Zürich. Only land register fees are payable. Cantons such as Bern or Luzern, on the other hand, levy 1.5–1.8% of the purchase price.

Who pays the property transfer tax – buyer or seller?

This varies by canton. In many cantons, buyer and seller split the costs equally. A different split can be agreed contractually.

In which cantons is there no property transfer tax?

No property transfer tax is levied in Zürich, Schwyz, Zug, Uri, Glarus and Schaffhausen. In these cantons, only land register fees are payable.

Transfer Tax: Costs by Canton Overview