Property gains tax calculator, canton of Zug

Maximum rate by holding period

The maximum rate only applies if the annual return reaches it, in other words for high gains in a short time. The scale follows from § 199 para. 3 lit. b: 60 % minus 2.5 points per year of ownership from the twelfth year.

What you may deduct from the gain

Investment costs are the purchase price plus all expenses under § 196, provided they are documented and arose during the holding period:

• Buildings, conversions, development and other permanently value-adding improvements (lit. a)
• Planning costs such as building applications and preliminary projects (lit. b), easements (lit. c), mortgage notes and official valuation (lit. d)
• Landowner contributions for utility lines, sewers and perimeter (lit. e)
• Estate agent commissions for purchase and sale as well as advertising and brochure costs (lit. f); the City of Zug and Risch recognise commissions up to 3 % plus VAT
• Transfer charges, i.e. land register and notary fees (lit. g), and contract costs, for example for the deed of sale or the condominium regulations (lit. h)
• The added-value levy under the Planning and Building Act, for example after rezoning (lit. l, since the version of 1 January 2026)
• The bank’s early repayment penalty when a fixed-rate mortgage is ended because of the sale, excluding bank fees: the canton’s 2025 tax return guide refers it expressly to the property gains tax, and Menzingen lists it as investment costs

Not deductible are your own labour, construction loan interest and maintenance that merely preserves value: facade renovation, painting, roof repair (§ 196 para. 2 and the municipalities’ explanatory notes). Insurance payments and subsidies from the federal government, canton or municipality are deducted from the expenses (§ 196 para. 3). At the minimum rate, every documented franc saves 10 centimes of tax; at the maximum rate up to 60 centimes. Keeping invoices pays.

Worked example

Bought 15 years ago for CHF 1’000’000, documented conversion CHF 150’000, selling costs CHF 50’000, sold for CHF 1’500’000.

The same gain after only 12 months of ownership would mean a 25 % rate and CHF 75’000 of tax; after 24 months, 12.5 % and CHF 37’500. The holding period weighs more than any other factor.

Deposit, deadlines and inheritance

The tax return must be filed within 60 days of the transfer being registered in the land register (§ 200). The municipality issues a provisional invoice, payable within 30 days, usually from the deposit made at notarisation (§ 201). Because the buyer is jointly liable, part of the purchase price in the amount of the expected tax is secured at notarisation (§ 202). The canton of Zug has no real estate transfer tax, only a land register fee based on time spent.

In the case of inheritance, advance on inheritance, gift, divorce and the purchase of a replacement home, the tax is deferred (§§ 190–191); on the next taxable sale, the previous owners’ purchase price and holding period count. All details, with every paragraph, in our German guide Wie hoch ist die Grundstückgewinnsteuer im Kanton Zug?

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 file for the municipal tax office, 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.