Calculator · Tax on a sale

Property gains tax calculator, canton of Zurich

What remains of the sale price once the municipality has assessed the property gains tax? The calculator applies the Zurich Tax Act: a progressive scale from 10% to 40% on the gain, a surcharge for short ownership and a reduction of up to 50% from five full years. With the security in the deed of sale and the net proceeds.

Sale

Sale price

CHF

Sale price including all further payments by the buyer (§ 222 StG).

Date of sale

Date of the transfer. Today is assumed if nothing else is entered.

Costs of the sale, documented

CHF

Customary estate agent commission, advertising and the charges linked to the transfer on the sale; they count as investment costs (§ 221 para. 1 lit. c and d).

Purchase and investments

Date of purchase

Date of your purchase. After an inheritance, advance on inheritance or gift, the earlier transfer counts, usually the purchase by the parents (§ 219 para. 3).

Purchase price at the time

CHF

Purchase price including all further payments (§ 220 para. 1). After an inheritance, advance on inheritance or gift, the price of the earlier transfer applies (§ 219 para. 3).

Costs of the purchase at the time, documented

CHF

Customary estate agent commission, advertising and the charges linked to the transfer on the purchase (§ 221 para. 1 lit. c and d).

Value-adding investments, documented

CHF

Construction, conversions and other lasting improvements less insurance benefits and public subsidies, landowner contributions, levy on planning gains (§ 221 para. 1 lit. a, b and f). Expenses within the relevant holding period count (§ 221 para. 3).

Tax

Sale price

Costs of the sale

Investment costs

purchase price

costs of the purchase

value-adding investments

Property gain

Tax under the scale (§ 225 para. 1)

Holding period

Surcharge or reduction

Property gains tax

Share of the gain

What remains

Security in the deed of sale, approx.

Net proceeds after tax and selling costs

Gains below CHF 5’000 are not taxed (§ 225 para. 5).
No gain, no tax.
Below two years of ownership the tax rises by 25%, below one year by 50% (§ 225 para. 2).
The maximum reduction of 50% 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.
The relevant transfer was more than 20 years ago: you may use the market value of 20 years ago instead of the purchase price (§ 220 para. 2). Tick the box above.

Have the property valued All calculators

Estimate under §§ 219–225 of the Tax Act of the canton of Zurich (LS 631.1). The tax is assessed by the municipality in which the property is located. No tax advice. Nothing you enter leaves your browser.

The calculator needs JavaScript. Rule: 10% on the first CHF 4’000 up to 40% on parts of the gain above CHF 100’000; below one year of ownership a 50% surcharge, below two years 25%; from five full years a 5% reduction, 3% more per further year, 50% from 20 years.

How the canton of Zurich calculates.

One scale for all municipalities, then the holding period decides (§ 225 of the Tax Act).

Scale from 10% to 40%

The first CHF 4’000 of gain cost 10%, every franc above CHF 100’000 costs 40%. A gain of CHF 200’000 gives CHF 69’400 under the basic scale. Gains below CHF 5’000 are tax-free.

Surcharge for short ownership

Selling within one year costs 50% more, within two years 25% more. From two to four years the basic scale applies.

Reduction of up to 50%

From five full years the tax falls by 5%, then by a further 3% per year. After 20 full years it is halved: CHF 34’700 instead of CHF 69’400.

Table: tax by gain

Property gains tax under the basic scale, that is with two to four years of ownership, without surcharge or reduction. In brackets the share of the gain. After 10 full years the amounts are 20% lower, after 20 years half as high.

Property gain	Tax under the basic scale (share)
CHF 20’000	CHF 3’400 (17.0%)
CHF 50’000	CHF 11’900 (23.8%)
CHF 100’000	CHF 29’400 (29.4%)
CHF 150’000	CHF 49’400 (32.9%)
CHF 200’000	CHF 69’400 (34.7%)
CHF 300’000	CHF 109’400 (36.5%)
CHF 500’000	CHF 189’400 (37.9%)
CHF 1’000’000	CHF 389’400 (38.9%)

Worked example with a gain of CHF 200’000

Holding period	Tax
Less than 1 year (surcharge 50%)	CHF 104’100
Less than 2 years (surcharge 25%)	CHF 86’750
2 to 4 years (basic scale)	CHF 69’400
10 full years (reduction 20%)	CHF 55’520
15 full years (reduction 35%)	CHF 45’110
20 full years or more (reduction 50%)	CHF 34’700

The scale under § 225 of the Tax Act

Part of the gain	Rate
The first CHF 4’000	10%
The next CHF 6’000	15%
The next CHF 8’000	20%
The next CHF 12’000	25%
The next CHF 20’000	30%
The next CHF 50’000	35%
Parts of the gain above CHF 100’000	40%

The amount from the scale rises by 50% if the holding period is less than one year and by 25% if it is less than two years. It falls by 5% after five full years, 8% after six, and by a further 3 percentage points for every additional full year, up to 50% after 20 full years (§ 225 paras. 2 and 3). The last transfer counts; after an inheritance, advance on inheritance or gift, the earlier one (§ 219 paras. 2 and 3).

What you can deduct

The property gain is the amount by which the proceeds exceed the investment costs (§ 219 para. 1). Investment costs are the purchase price (§ 220) plus expenses for construction, conversions and other lasting improvements less insurance benefits and public subsidies, landowner contributions such as road or sewer levies, customary agent commission and advertising for purchase and sale, charges linked to the transfer and the levy on planning gains (§ 221 para. 1). Expenses within the relevant holding period count (§ 221 para. 3).

Inheritance, gift and replacement home

Succession, division of an estate, legacy, advance on inheritance and gift defer the tax (§ 216 para. 3 lit. a). When you sell later, the municipality looks at the earlier transfer, usually the purchase by the parents (§ 219 para. 3); enter their price and date in the calculator. If that transfer was more than 20 years ago, you may use the market value of 20 years ago instead of the purchase price (§ 220 para. 2). If you sell the home you have used permanently and exclusively and use the proceeds within a reasonable period for a replacement home in Switzerland used the same way, the tax is also deferred (§ 216 para. 3 lit. i).

Security and deadlines

The tax return is due within 30 days of the transfer at the municipal tax office; the period can be extended (§ 226). The tax falls due on the 90th day after the transfer, with interest from the 91st day (§ 71 of the Tax Ordinance). Because the property is liable for the tax, it is secured in the deed of sale in most cases, usually by withholding part of the purchase price until it is paid. The canton of Zurich has had no property transfer tax since 2005.

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 municipal tax office so that every deductible item is recognised. This calculator is not tax advice; the assessment by your municipality is decisive.

Sources

Canton of Zurich, Tax Act (StG, LS 631.1), supplement 132, in particular § 216, §§ 219–222 and § 225 (in German), retrieved 15 October 2026
Cantonal tax office of Zurich, Zurich tax manual no. 225.1, scale for the property gains tax (in German), retrieved 15 October 2026

Questions about the property gains tax

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

Determine the gain (proceeds minus investment costs, § 219 StG), apply the progressive scale from 10% to 40% (§ 225 para. 1) and adjust the result for the holding period: a surcharge below two years, a reduction of up to 50% from five full years (§ 225 paras. 2 and 3). The calculator above does all steps at once and shows every intermediate figure.

Is there a table for the Zurich property gains tax?

Yes. This page shows the scale under § 225 para. 1, the reduction for every full year of ownership from 5 to 20 and a table with the tax for gains from CHF 20’000 to CHF 1’000’000. A gain of CHF 200’000 costs CHF 69’400 under the basic scale and CHF 34’700 after 20 full years.

What applies after an inheritance, advance on inheritance or gift?

The tax is deferred; it is not due when you inherit or receive a gift (§ 216 para. 3 lit. a StG). When you sell later, the earlier transfer counts for the gain and the holding period, usually the purchase by the parents (§ 219 para. 3). After 20 full years the full reduction of 50% applies, and instead of the old purchase price you may use the market value of 20 years ago (§ 220 para. 2).

Which deductions are allowed?

Investment costs include the purchase price plus expenses for construction, conversions and other lasting improvements, landowner contributions, customary agent commission and advertising for purchase and sale, charges linked to the transfer and the levy on planning gains (§ 221 para. 1). Insurance benefits and public subsidies are deducted; expenses within the relevant holding period count (§ 221 para. 3).

Is the tax higher in the City of Zurich?

No. The municipality levies the property gains tax, but the scale is set in the cantonal Tax Act (§ 225) and does not depend on the municipal tax multiplier. A gain costs the same in the City of Zurich as in Uster or Küsnacht.

Selling in the canton of Zurich?

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

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