Calculator · Tax on a sale

Property gains tax calculator, canton of Lucerne

What remains of the sale price once the municipality has assessed the property gains tax? The calculator applies the Lucerne act: simple tax under the income tax scale for the gain alone, times 4.2 units, then a surcharge or reduction for the holding period. With the security lodged with the notary and the net proceeds.

Sale

Sale price

CHF

Price in the deed of sale, including all further payments by the buyer (§ 18 GGStG).

Date of sale

Date of entry in the land register (day book), § 24 para. 3. Today is assumed if nothing else is entered.

Costs of the sale, documented

CHF

Customary estate agent commission, notarisation, land register and other expenses of the sale; they are deducted from the sale price (§ 19 para. 1 nos. 2 and 3).

Purchase and investments

Date of purchase

Date your purchase was entered in the land register. After an inheritance or gift, the date on which the previous owner bought counts (§ 24 para. 3).

Purchase price at the time

CHF

Value of everything paid for the purchase (§ 9). After an inheritance or gift, the price of the last taxable transfer counts, usually the purchase by the parents (§ 7 para. 2).

Costs of the purchase at the time, documented

CHF

Notarisation, land register, creation of mortgage notes, property transfer tax and customary agent commission on the purchase (§ 13 para. 1 nos. 1 and 2).

Value-adding investments, documented

CHF

Extensions, conversions, development, contributions to roads and sewers (§ 13 para. 1 nos. 3, 5 and 7). Anything already deducted for income tax, such as maintenance, does not count (§ 13 para. 2).

Tax

Sale price

Costs of the sale

Investment value

purchase price

costs of the purchase

value-adding investments

Property gain

Simple tax under § 57 of the Tax Act

times tax multiplier of 4.2 units

Holding period

Surcharge or reduction

Property gains tax

Share of the gain

What remains

Security lodged with the notary, approx.

Net proceeds after tax and selling costs

Gains up to CHF 13’000 are not taxed (§ 22 para. 2 GGStG).
No gain, no tax.
Below six years of ownership, the tax rises by 10 % for every full year by which the holding period is shorter (§ 24 para. 1).
The tax is capped at 40 % of the gain (§ 24 para. 1).
The maximum reduction of 25 % has been reached. Waiting longer no longer lowers the tax.
If sold one year later at the same price, the tax would be .
Every documented CHF 10’000 of investments or costs reduces the tax by around . Keep invoices and contracts.
You bought more than 30 years ago. Under § 11 GGStG, the cadastral valuation of 30 years ago plus 25 % then generally counts as the purchase price, unless your actual purchase price including investments is higher. The calculator uses your purchase price; we make the comparison with your documents.

Have the property valued Selling in Lucerne

Estimate under §§ 22–24 of the Lucerne Property Gains Tax Act (SRL 647) and § 57 of the Tax Act (SRL 620). The tax is assessed by the municipality in which the property is located (§ 25). No tax advice. Nothing you enter leaves your browser.

The calculator needs JavaScript. Rule: simple tax under the income tax scale for the gain alone, times 4.2 units; below six years of ownership a 10 % surcharge per missing full year, above eight years a 1 % reduction per further full year, at most 25 %.

How the canton of Lucerne calculates.

Three steps under §§ 22–24 of the Property Gains Tax Act: scale, multiplier, holding period.

Simple tax under the scale

The gain is taxed on its own under the income tax scale of § 57 para. 1 of the Tax Act, as if you had no other income. Amounts below CHF 100 are disregarded. Gains up to CHF 13’000 are tax-free.

Times 4.2 units

The simple tax is multiplied by 4.2 units, the same throughout the canton. A gain of CHF 200’000 gives CHF 39’913, about 20% of the gain.

Holding period

Below six years, the tax rises by 10% per missing full year, up to at most 40% of the gain. Above eight years it falls by 1% per further full year, by at most 25%.

Table: tax by gain

Property gains tax with six to eight years of ownership, without surcharge or reduction, rounded to the franc. In brackets the share of the gain: the scale is progressive, so the share rises with the gain.

Property gain	Tax (share of the gain)
CHF 20’000	CHF 790 (3.9%)
CHF 50’000	CHF 6’966 (13.9%)
CHF 100’000	CHF 17’466 (17.5%)
CHF 150’000	CHF 28’385 (18.9%)
CHF 200’000	CHF 39’913 (20.0%)
CHF 300’000	CHF 64’273 (21.4%)
CHF 500’000	CHF 112’993 (22.6%)
CHF 1’000’000	CHF 234’793 (23.5%)

Worked example with a gain of CHF 200’000

The calculator above gives exactly these figures, to the franc.

Step	Amount
Property gain	CHF 200’000
Simple tax under § 57 para. 1 of the Tax Act	CHF 9’503.20
Times 4.2 units, six to eight years of ownership	CHF 39’913
3 years of ownership (surcharge 30%)	CHF 51’887
12 years of ownership (reduction 4%)	CHF 38’317
20 years of ownership (reduction 12%)	CHF 35’124
From 33 years of ownership (reduction 25%)	CHF 29’935

The scale under § 57 para. 1 of the Tax Act

These rates apply per unit to the gain alone (§ 22 para. 1 GGStG); the result is multiplied by 4.2.

Part of the gain	Rate per unit
The first CHF 9’900	0%
The next CHF 2’400	0.5%
The next CHF 3’200	1%
The next CHF 1’200	2%
The next CHF 1’200	3%
The next CHF 2’900	4%
The next CHF 4’300	4.5%
The next CHF 85’000	5%
The next CHF 53’800	5.25%
The next CHF 26’200	5.5%
The next CHF 1’906’700	5.8%
Gain above CHF 2’096’800	5.7% on the whole gain

What you can deduct

Added to the purchase price, where documented (§ 13 para. 1): the costs of the purchase such as notarisation, land register, mortgage notes and property transfer tax, the customary agent commission, investments that add lasting value, development costs, compensation for easements and contributions to roads, pavements, water pipes and sewers. Deducted from the sale price: the costs of the transfer and the expenses of the sale, in particular the customary agent commission (§ 19 para. 1 nos. 2 and 3). Not deductible: anything already deducted for income tax, such as maintenance, and own work not taxed as income (§ 13 para. 2). Insurance benefits and public subsidies reduce the investment value (§ 13 para. 3).

Inheritance, gift and replacement home

Succession, division of an estate, legacy, advance on inheritance and gift do not trigger the tax; it is deferred (§ 4 para. 1 no. 1). When you sell later, the investment value and holding period are based on the last taxable transfer, usually the purchase by the parents (§ 7 para. 2, § 24 para. 3); enter their price and date in the calculator. If that purchase was more than 30 years ago, the cadastral valuation of 30 years ago plus 25% generally counts as the purchase price, unless the actual purchase price including investments is higher (§ 11 para. 1). The 25% addition does not apply to non-agricultural land whose cadastral value was reassessed under the 1988 version of the Valuation Act (§ 11 para. 2).

If you sell the home you have lived in permanently and exclusively, not a holiday or second home, and invest the proceeds within two years before or after the sale in a replacement home in Switzerland used the same way, the tax is also deferred (§ 4 para. 1 no. 7). The period after the sale can be extended to four years for good reason (§ 4 para. 3).

Security and deadlines

The property is subject to a statutory lien for the tax that ranks ahead of all others (§ 32 para. 1). Buyers therefore usually require part of the price to be secured at notarisation, in the amount of the expected tax. After the sale, the municipality asks you to submit the details and documents within 30 days; the period can be extended (§ 26 para. 1). If no assessment has been issued six months after the sale, the municipality invoices an advance payment (§ 31 para. 3). In the canton of Lucerne the property transfer tax of 1.5% is paid by the buyer.

What this means for your sale

In our mandates we calculate the expected property gains tax before the property is advertised. The basis is the valuation with the IAZI/CIFI models Swiss banks use: it shows the realistic market value and thus the expected gain. At the same time we compile the documents for the municipality, deed of sale, construction accounts, contractor and agent invoices, so that every deductible item is recognised. This calculator is not tax advice; the assessment by your municipality is decisive.

Sources

Canton of Lucerne, Property Gains Tax Act (GGStG, SRL 647), as at 1 January 2025, in particular § 4 deferral, § 7 gain, §§ 9–13 investment value, § 19 deductions, §§ 22–24 tax calculation, § 26 self-assessment, § 32 lien (in German), retrieved 15 October 2026
Canton of Lucerne, Tax Act (StG, SRL 620), version from 1 October 2026, § 57 paras. 1 and 3 income tax scale (in German), retrieved 15 October 2026
Cantonal tax office of Lucerne, calculation tables and tax scales (in German), retrieved 15 October 2026

Questions about the property gains tax

How do I calculate the property gains tax in the canton of Lucerne?

In three steps: determine the gain (sale price less selling costs, minus purchase price, purchase costs and value-adding investments), calculate the simple tax under the income tax scale for the gain alone and multiply it by the tax multiplier of 4.2 units (§§ 22–23 GGStG). The holding period then adjusts the amount (§ 24). The calculator above does all steps at once and shows every intermediate figure.

Is there a table for the Lucerne property gains tax?

Yes. This page shows the scale under § 57 para. 1 of the Tax Act and a table with the tax for gains from CHF 20’000 to CHF 1’000’000. With six to eight years of ownership, a gain of CHF 200’000 costs CHF 39’913, which is 20% of the gain. The official tax tables are published by the cantonal tax office of Lucerne.

Do I pay property gains tax when I inherit a property?

Not when you inherit: succession, division of an estate, legacy, advance on inheritance and gift defer the tax (§ 4 para. 1 no. 1 GGStG). It becomes due only when you sell. Then the price and date of the last taxable transfer count, usually the purchase by the parents (§ 7 para. 2, § 24 para. 3). Their holding period counts too, with the full reduction of 25% from 33 years; if the purchase was more than 30 years ago, § 11 generally uses the cadastral valuation of that time plus 25% as the purchase price.

When does the tax fall with the holding period?

From the ninth full year of ownership: by 1% for every full year beyond eight, by at most 25%, which is reached after 33 years (§ 24 para. 2). Below six years it rises by 10% for every full year by which the holding period is shorter (§ 24 para. 1). The date of entry in the land register counts (§ 24 para. 3).

Which costs can I deduct from the gain?

Added to the purchase price are the costs of the purchase such as notarisation, land register, property transfer tax and customary agent commission, plus value-adding investments, development and contributions to roads or sewers (§ 13 GGStG). The costs of the transfer and the customary agent commission of the sale are deducted from the sale price (§ 19). Anything already deducted for income tax, such as maintenance, does not count (§ 13 para. 2).

When is a gain tax-free?

Gains up to CHF 13’000 are not taxed (§ 22 para. 2 GGStG). If you sell the home you have lived in permanently and exclusively and invest the proceeds within two years before or after the sale in a replacement home in Switzerland used the same way, the tax is deferred (§ 4 para. 1 no. 7). Deferred does not mean waived: the reinvested gain is settled when the replacement property is sold (§ 4 para. 2).

Selling in the canton of Lucerne?

Valuation, marketing and support through to notarisation with the notary of your choice, with the tax calculated in advance and the security settled in the deed of sale.

Selling in Lucerne