Property and taxes

When you buy a property, you’ll incur the following charges depending on the canton:

• Property transfer tax
• Land registry and notary fees

Will you also be changing the municipality you live with your new home? Use the tax calculator to find out how the change of residence affects your taxes.

Owning a property impacts:

• Income tax 
• Wealth tax

When you sell a property, you’ll incur the following charges depending on the canton:

• Property transfer tax
• Property gains tax
• Land registry and notary fees

If you inherit or are gifted a property, the following charges can arise depending on the canton:

• Inheritance and gift tax*
• Property transfer tax
• Land registry and notary fees

*Spouses / registered partnerships and direct descendants are exempt from inheritance and gift tax in most cantons.

As a property owner, you can claim the following deductions:

• Mortgage interest
• Indirect repayments into pillar 3a
• Value-preserving renovation and maintenance work such as deposits in renovation funds, gardening, repair/replacement of household appliances, painting, bathroom modernization, etc., as well as all ancillary property costs such as building insurance, etc.*
• Value-adding investments, but only if they serve to increase energy efficiency or the use of renewable energies, e.g., solar installations, building insulation, etc., are deductible in most cantons (but not in all)

*These expenses can be deducted on a flat-rate basis or according to the effective cost. In most cantons, flat rates are 10% of the imputed rental value for properties less than 10 years old and 20% for older properties.