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And who pays the tax, buyer or seller?
How high are purchase costs in Switzerland?
Purchase costs in Switzerland depend mainly on the canton. They have two parts: transfer tax and the fees for the notary and the land registry (Grundbuch). The land registry is the official record of who owns a plot of land. The notarisation (Beurkundung) is the appointment at which you sign before the notary.
The differences are large. At a purchase price of CHF 1 million, buyers in Zurich pay CHF 1,041 to 2,081. In Lucerne, it is CHF 17,375 to 19,750, because a 1.5 per cent tax is added. The range exists because the purchase contract can split the costs differently. Each canton sets tax and fees in its own law (cantonal tariffs, as of September 2026).
What this means for you: base your figures on the canton where the property is located, not on a flat rate. Costs for mortgage notes (Schuldbriefe) are not included. A mortgage note is the bank’s security for your mortgage in the land registry.
| Canton | Tax on the purchase | Notary and land registry |
|---|---|---|
| Zurich | No transfer tax, abolished in 2005 | 0.1 per cent each for notarisation and land registry, plus 8.1 per cent VAT on the notarisation. At CHF 1 million: CHF 2,081 |
| Zug | No transfer tax | By time spent: land registry at most CHF 6,000, notarisation CHF 300 to 4,000. Exact figure from the land registry office |
| Schwyz | No transfer tax | CHF 45 per CHF 50,000 or part thereof, at most CHF 13,500. At CHF 1 million: CHF 900 |
| St. Gallen | 1 per cent, paid by the buyer | 0.4 per cent up to CHF 2 million for notarisation and registration together. At CHF 1 million: CHF 4,000 |
| Lucerne | 1.5 per cent, paid by the buyer | Land registry 0.2 per cent, notarisation on a sliding scale. At CHF 1 million: CHF 4,750 |
| Aargau | No transfer tax as such, but a land registry levy (Grundbuchabgabe) of 0.4 per cent | Notarisation on a sliding scale, plus VAT and small fixed land registry fees. At CHF 1 million: CHF 3,459 for the notarisation |
| Appenzell Ausserrhoden | 2 per cent, municipalities may set a lower rate. Without an agreement, each side pays half | 0.1 per cent for notarisation and registration together, CHF 200 to 4,000. At CHF 1 million: CHF 1,000 |
| Appenzell Innerrhoden | 1 per cent, paid solely by the buyer | 0.1 per cent each for land registry and notarisation. At CHF 1 million: CHF 2,000 |
Who pays the transfer tax?
In St. Gallen, Lucerne and Appenzell Innerrhoden, the buyer pays the transfer tax by law. In Innerrhoden, this applies even if the seller takes on the payment in the contract. Appenzell Ausserrhoden charges 2 per cent. Without an agreement, each side pays half there.
Transfer tax (Handänderungssteuer) concerns the purchase – not to be confused with property gains tax (Grundstückgewinnsteuer) on the seller’s profit. Depending on the canton, the law or the purchase contract determines who pays it.
Zurich, Zug and Schwyz levy no transfer tax. Aargau charges a land registry levy of 0.4 per cent instead. The law there leaves open who bears it. The purchase contract settles that (as of September 2026).
What this means for you: read the clause on taxes and fees in the draft purchase contract. It states who pays what. Do this before the appointment at the notary, not once you are there.
What many overlook
Why should the seller’s tax matter to you?
Property gains tax is paid by the seller. Even so, it can affect you as the buyer. All eight cantons secure this tax: through your liability or through a lien on the property, that is, on your future home.
A statutory lien (gesetzliches Pfandrecht) means the tax is secured on the property, even without an entry in the land registry. The usual solution: part of the purchase price goes to the tax office as a deposit or directly via the notary’s office. Make sure the purchase contract records this.
The property gains tax calculator shows roughly how high the seller’s tax will be. This is how it is secured in the eight cantons:
- ZugThe buyer is jointly and severally liable for the seller’s property gains tax. So the tax office can also claim the amount from you. A deposit at the notarisation is usual (§ 202 Tax Act ZG).
- SchwyzThe seller must deposit the tax or secure it with a bank guarantee. If that is not enough, the buyer is secondarily liable (§ 197 Tax Act SZ).
- Zurich, St. Gallen, LucerneA statutory lien secures the tax on the property. It ranks ahead of the other liens, including the bank’s. Legal basis: Zurich § 208 Tax Act with § 194 Introductory Act to the Civil Code · St. Gallen Art. 227 Tax Act · Lucerne § 32 Property Gains Tax Act.
- AargauA statutory lien of a flat 3 per cent of the price, unless the tax is secured otherwise (§ 234a Tax Act AG).
- Appenzell Ausserrhoden, Appenzell InnerrhodenA statutory lien for property gains tax and for transfer tax (Ausserrhoden Art. 221 and 239 Tax Act, Innerrhoden Art. 166 Tax Act). In Innerrhoden, property gains tax must also be deposited before registration (Art. 160 Tax Act AI).
What do the notary and land registry cost when buying a home?
At CHF 1 million, notary and land registry cost between CHF 900 in Schwyz and CHF 4,750 in Lucerne across seven cantons. Zug calculates differently. Each canton sets its own tariff, usually as a share of the purchase price.
Zug charges by time spent. There, the land registry fee is at most CHF 6,000, the notarisation CHF 300 to 4,000. In Schwyz, St. Gallen and both Appenzells, a public office notarises the contract, not a notary in private practice.
Who pays? In Zurich, both sides share the fees equally by law. In Zug, they share the land registry fee equally. Both apply unless the contract says otherwise. In the other cantons, the purchase contract decides (as of September 2026).
What this means for you: the fees are predictable once canton and price are known. For Zug, ask the land registry office for the exact figure. The affordability calculator shows how your bank will calculate the mortgage.
You now know the costs beyond the price. With a search profile, you will hear when one of our properties matches what you are looking for.
To be honest
Are the fees the big risk?
No. Compared with the price, the fees are small. At CHF 1 million in Zurich, they come to around 0.2 per cent. What matters is something else: that the seller’s property gains tax is secured.
So before the notarisation, ask how the purchase contract deals with this tax. A deposit or a direct payment via the notary’s office protects you.
What do buyers often ask about purchase costs?
Who pays the land registry fees?
Unless agreed otherwise, each side pays half of the fees in Zurich and half of the land registry fee in Zug. In St. Gallen, an equal split is usual. Otherwise the purchase contract decides.
How high is transfer tax in St. Gallen?
1 per cent of the purchase price, as a municipal tax. The buyer pays it; the seller is jointly liable. Between parents and children, half the rate applies (Art. 242 and 245 Tax Act SG).
Who pays transfer tax in Lucerne?
The buyer. The rate is 1.5 per cent. Transactions under CHF 20,000 are exempt (§§ 3, 4 and 6 Transfer Tax Act LU).
What does the notary cost when buying a home in the Canton of Zurich?
The notarisation costs 0.1 per cent of the value, at least CHF 100, plus 8.1 per cent VAT. A further 0.1 per cent goes to the land registry. At CHF 1.3 million, that makes CHF 2,705 in total, as in the official calculator of the Zurich notaries’ offices.
Is there a transfer tax in the Canton of Zug?
No. Instead, the buyer is jointly liable for the seller’s property gains tax. A deposit at the notarisation is usual (§ 202 Tax Act ZG).
Does the buyer pay property gains tax in Switzerland?
No, the seller owes it. But all eight cantons secure it through the buyer’s liability or a lien on the property. So check that the purchase contract provides for a deposit or direct payment. The property gains tax calculator shows the likely amount.
Do I have to pay all purchase costs myself?
Not necessarily. The calculator shows a range. The lower end is the tax as the law allocates it, plus half the fees. The upper end is everything together. The purchase contract states who pays what.
How reliable are the figures?
They come from the cantons’ official tariffs and tax acts, as of September 2026. Tariffs change. The binding figure comes from the competent land registry or notary’s office.
Sources
- Federal Tax Administration (ESTV): tax information dossier on transfer tax, in German · November 2022, retrieved 30.09.2026
- Notaries’ offices of the Canton of Zurich: Notarial Fees Ordinance LS 243 and fee calculator, in German · retrieved 29.09.2026
- Cantonal Tax Office Zurich: directive ZStB 208.1, statutory lien for property taxes, in German · retrieved 30.09.2026
- Canton of Zug: land registry fee tariff, §§ 4, 13, 14 (BGS 215.35), in German · as of 1 January 2019
- Canton of Zug: fee tariff, § 9 items 89 and 92 (BGS 641.1), in German · version since 22.8.2025
- Canton of Zug: Tax Act, § 202 (BGS 632.1), in German · retrieved 30.09.2026
- Canton of Schwyz: fee tariff for land registry and notary, § 5 (SRSZ 213.512), in German · retrieved 30.09.2026
- Canton of Schwyz: Tax Act, § 197 (SRSZ 172.200), in German · as of 1 February 2026
- Canton of St. Gallen: Tax Act, Art. 227 and 241–245 (sGS 811.1), in German · as of 1 January 2026
- Canton of St. Gallen: land registry fees, Art. 5, 7, 8 (sGS 914.5), in German · as of 1 June 2020
- Cantonal Tax Office St. Gallen: StB 227 no. 1, statutory lien, in German · as of 1 July 2017
- Canton of Lucerne: Transfer Tax Act, §§ 3, 4, 6 (SRL 645), in German · as of 1 January 2025
- Canton of Lucerne: land registry fee tariff, § 2 (SRL 228), in German · as of 1 January 2026
- Canton of Lucerne: notarisation fee ordinance, § 21 (SRL 258), in German · as of 1 January 2022
- Canton of Lucerne: Property Gains Tax Act, § 32 (SRL 647), in German · retrieved 30.09.2026
- Canton of Aargau: land registry levies and fees (GBAG, SAR 725.100), in German · as of 1 January 2020
- Canton of Aargau: notarial tariff, § 2 (SAR 295.250), in German · as of 1 January 2025
- Canton of Aargau: information sheet on the statutory lien, § 234a Tax Act, in German · retrieved 30.09.2026
- Canton of Appenzell Ausserrhoden: Tax Act, Art. 221 and 234–240 (bGS 621.11), in German · as of 1 January 2025
- Canton of Appenzell Ausserrhoden: fee tariff for municipalities, item 8.1 (bGS 153.2), in German · as of 1 January 2018
- Canton of Appenzell Innerrhoden: fee tariff, Art. 11 and 14 (GS 172.513), in German · as of 1 January 2026
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General information, not individual advice. The law, the tax assessment and advice from professionals for your situation are what count.
