Calculate Swiss property gains tax

Yes, for real estate. When you sell a property, the canton taxes the gain as property gains tax (Grundstückgewinnsteuer), on the basis of Article 12 of the Federal Tax Harmonisation Act. Each canton sets its own scale, which is why our calculators work canton by canton.

First the gain: the sale price less the investment costs, that is the purchase price, value-enhancing investments and the costs of buying and selling. The municipality then applies the scale of your canton, which always depends on the holding period: in Zug the return per year of ownership (§ 199 StG), in Lucerne the income tax scale times 4.2 units (§§ 22–24 GGStG), in Zurich a progressive scale from 10% to 40% (§ 225 StG), in Schwyz a basic scale from 8% to 30% (§ 120 StG), in Aargau one fixed rate from 40% down to 5% (§ 109 StG). The calculators above show every step.

It depends on the canton, the gain and the holding period. In the canton of Zug the rate lies between 10% and 60% of the gain, and at most 25% after 25 years; in Aargau between 40% in the first and 5% from the 25th year of ownership. A gain of CHF 200’000 costs CHF 69’400 under the basic Zurich scale and CHF 34’700 after 20 full years; in Lucerne it costs CHF 39’913 after six to eight years of ownership, which is 20%.

The investment costs: the purchase price, value-enhancing investments such as an extension or conversion, development contributions and the costs of buying and selling, such as the customary agent commission and advertising (Zug § 196 StG, Lucerne §§ 13 and 19 GGStG, Zurich § 221 StG). Value-preserving maintenance such as painting or a roof repair cannot be deducted. Only what you can document counts.

The seller owes the tax. Because the buyer is jointly liable in the canton of Zug (§ 202 StG) and a statutory lien applies in the canton of Lucerne (§ 32 GGStG), part of the purchase price is usually secured at notarisation in the amount of the expected tax. This deposit is settled once the tax has been assessed.

Not when you inherit: inheritance, advances on inheritance and gifts defer the tax (Zug § 190 StG, Lucerne § 4 GGStG, Zurich § 216 StG). When you sell the inherited property, the purchase price and holding period of your parents count, which usually lowers the tax considerably. If the purchase lies far back, you may use the market value of 25 years ago in Zug (§ 195 para. 2) and of 20 years ago in Zurich (§ 220 para. 2).

Within the canton, yes: in Zug, Lucerne and Zurich it does not depend on the municipal tax rate. Baar uses the same § 199 as the city of Zug, the city of Zurich the same § 225 as Uster or Küsnacht, and 4.2 units apply throughout Lucerne (§ 23 GGStG). In Schwyz only the canton levies the tax (§ 2 StG SZ), and Aargau has no municipal surcharges (§ 2 para. 4 StG AG). Between the cantons, however, the scales and holding-period rules differ considerably.

Yes, if you sell the home you have lived in permanently and exclusively and invest the proceeds in a replacement home in Switzerland used in the same way (Zug § 191 StG, Lucerne § 4 para. 1 no. 7 GGStG, Zurich § 216 para. 3 lit. i StG). In Zug and Lucerne the deadline is generally two years before or after the sale, in Schwyz four years (§ 109 StG SZ), in Aargau two years before or three years after (§ 98 StG AG). Deferred does not mean waived: the gain is settled when the replacement home is sold later.