Calculator · Property gains tax in 15 cantons

Calculate property gains tax: the house's canton sets the formula.

A calculator for each of 15 cantons, with the formula from the law. They show what is left for you or your parents after tax, costs and mortgage.

Find your canton's calculator Free, no sign-up

With legal references, recalculated against official examples and calculators · As of 9 October 2026 · Dominik Devaja

Choose a calculator: which canton is the house in?

Property gains tax Canton of Zurich

Brackets from 10 to 40 %; after 20 full years of ownership, the tax is halved.
- Tax-free below CHF 5,000
- Transfer tax: no
New home: tax deferral

The tax is deferred in full only if the new home costs at least the sale price. If it costs less, part of the gain is taxed now; if it costs no more than your investment costs, nothing is deferred (§ 216(3)(i) Zurich Tax Act, tax manual ZStB 216.3).

Calculate for Zurich →
Property gains tax Canton of Zug

The rate is your gain per year of ownership relative to acquisition costs: 10 to 60 %, without brackets.
- Tax-free below CHF 5,000
- Transfer tax: no
New home: tax deferral

Deferred, not waived: if the proceeds go into a new home in Switzerland that you live in, as a rule within two years before or after the sale, the tax is deferred. If it costs less than the sale price, the rest is taxed at the rate of the whole gain (§ 191 Zug Tax Act).

Calculate for Zug →
Property gains tax Canton of Schwyz

Brackets from 8 to 30 %; after 25 years of ownership, the tax falls by 70 %.
- First CHF 2,000 tax-free
- Transfer tax: no
New home: tax deferral

Deferred, not waived: if the proceeds go into a new home in Switzerland that you live in, as a rule within four years before or after the sale, the tax is deferred on application. If it costs less than the sale price, the rest is taxed now (§ 109 Schwyz Tax Act).

Calculate for Schwyz →
Property gains tax Canton of St. Gallen

A scale of up to 11 %, multiplied by 3.25 in 2026; long ownership lowers the tax.
- First CHF 2,200 tax-free
- Transfer tax: yes
New home: tax deferral

Deferred, not waived: if the proceeds go into a new home in Switzerland that you live in within three years of the sale (a purchase up to a year before also counts), the tax is deferred. If it costs less than the sale price, part of the gain is taxed now (Article 132 St. Gallen Tax Act).

Calculate for St. Gallen →
Property gains tax Canton of Lucerne

Income tax scale for single people, times 4.2; long ownership lowers the tax by 25 % at most.
- Tax-free below CHF 13,000
- Transfer tax: yes
New home: tax deferral

Deferred, not waived: if the proceeds go into a new home in Switzerland that you live in within two years before or after the sale (in justified cases up to four years after), the tax is deferred – to the extent it costs more than your previous investment costs (§ 4 Lucerne Property Gains Tax Act).

Calculate for Lucerne →
Property gains tax Canton of Aargau

The rate depends only on the holding period: 40 % in the first year, 5 % after 25 full years.
- No tax-free threshold
- Transfer tax: no
New home: tax deferral

Deferred, not waived: if you buy a new home in Switzerland that you live in within two years before or three years after the sale, the part of the gain you put back into it is deferred (§ 98 Aargau Tax Act).

Calculate for Aargau →
Property gains tax Canton of Appenzell Ausserrhoden

A fixed rate of 30 %; short ownership adds a surcharge, long ownership a reduction of up to 50 %.
- Tax-free below CHF 3,000
- Transfer tax: yes
New home: tax deferral

Deferred, not waived: if the proceeds go into a new home in Switzerland that you live in within three years of the sale (a purchase up to a year before also counts), the tax is deferred. What you do not reinvest is taxed now (Article 124 Appenzell Ausserrhoden Tax Act).

Calculate for Appenzell Ausserrhoden →
Property gains tax Canton of Appenzell Innerrhoden

Brackets as in Zurich; each month of ownership short of three years adds 1 % to the tax.
- Tax-free below CHF 4,000
- Transfer tax: yes
New home: tax deferral

Deferred, not waived: if the proceeds go into a new home in Switzerland that you live in within three years of the sale (a purchase up to a year before also counts), the tax is deferred. If it costs less than the sale price, part of the gain is taxed now (Article 104 Appenzell Innerrhoden Tax Act).

Calculate for Appenzell Innerrhoden →
Property gains tax Canton of Bern

A scale times cantonal and municipal factors; long ownership cuts the gain by up to 70 %.
- Tax-free below CHF 5,300
- Transfer tax: yes
New home: tax deferral

Deferred, not waived: if you put the proceeds into a new home in Switzerland that you live in yourself, the tax is deferred. This is called a replacement purchase (Ersatzbeschaffung). As a rule, the purchase must take place within two years. Only the part of the proceeds you do not reinvest is taxed straight away. If the new home costs less than your previous acquisition costs (purchase price plus improvements and costs), the whole gain is taxed (Art. 134 and 135 Bern Tax Act).

Calculate for Bern →
Property gains tax Canton of Thurgau

A fixed rate of 40 %; after six full years the tax falls, by 72 % after 23.
- No tax-free threshold
- Transfer tax: yes
New home: tax deferral

Deferred, not waived. If you use the proceeds to buy a new home in Switzerland that you live in, the tax is deferred. This is called a replacement purchase (Ersatzbeschaffung). As a rule, the purchase takes place within two years before or after the sale. Only the amount by which the new home costs more than your previous investment costs (Anlagekosten) is deferred. Investment costs are what the old house cost you (§ 129 Thurgau Tax Act).

Calculate for Thurgau →
Property gains tax Canton of Graubünden

Brackets up to 15 %, doubled by the municipality; long ownership cuts the tax by up to 51 %.
- Tax-free below CHF 4,600
- Transfer tax: no
New home: tax deferral

Refunded, but not waived: if you lived in the house you sold and buy a new home in Switzerland within two years to live in, the tax is refunded on application. This applies to the amount by which the new home costs more than the old one cost you. If you later sell the new home, that gain is taxed then (Art. 44 and 46(3) Graubünden Tax Act).

Calculate for Graubünden →
Property gains tax Canton of Basel-Stadt

The rate depends on the year of ownership: 60 to 12 %, at most 30 % for an owner-occupied home.
- Tax-free below CHF 500
- Transfer tax: yes
New home: tax deferral

Deferred does not mean waived. Did you live in the house or flat yourself, permanently and exclusively? Will you buy a new home in Switzerland to live in, within two years before or after the sale? Then the tax is deferred. This applies to the part by which the new home costs more than your previous cost basis (Einstandswert), meaning what the old one cost you. If you stop living there within six years, the tax is levied after all (§ 105 Basel-Stadt Tax Act).

Calculate for Basel-Stadt →
Property gains tax Canton of Basel-Landschaft

One rate of 3 to 25 % on the whole gain; offsetting half of inflation lowers the gain.
- No tax-free threshold
- Transfer tax: yes
New home: tax deferral

If your proceeds go into a new home in Switzerland that you live in, the tax is deferred. Deferred does not mean waived. The purchase must take place within two years after the sale or up to two years before. If the new home costs at least as much as your proceeds, all of it is deferred, otherwise part (§ 73 Basel-Landschaft Tax Act). For a partial deferral we show the higher amount, so that you do not plan too tightly.

Calculate for Basel-Landschaft →
Property gains tax Canton of Solothurn

Income tax scale times cantonal and municipal factors; after 30 years, only half the gain counts.
- First CHF 12,400 tax-free
- Transfer tax: yes
New home: tax deferral

Deferred does not mean waived. If you buy or build a new home in Switzerland that you live in, the tax is deferred. As a rule, this applies within two years, before or after the sale. The deferred part is what the new home costs above your previous investment costs (purchase price plus investments and costs). If it costs at least your sale price, the entire gain is deferred (§ 51 Solothurn Tax Act).

Calculate for Solothurn →
Property gains tax Canton of Schaffhausen

Brackets, 15 % from CHF 100,000, times cantonal and municipal factors; 60 % less after 17 years.
- Tax-free below CHF 5,000
- Transfer tax: no
New home: tax deferral

Deferred, not waived. Are you buying a new home in Switzerland within three years before or after the sale? And will you live in it yourself again? Then the tax is deferred. This applies to the part by which the new home costs more than your previous investment costs (Anlagekosten). These are the purchase price, value-adding investments and the costs of buying and selling. If you later sell the new home, the deferred gain is then added (Art. 113 Schaffhausen Tax Act).

Calculate for Schaffhausen →

On this page

How is property gains tax calculated?
Why does property gains tax differ from canton to canton?
What do I need to calculate property gains tax?
To be honest
Frequently asked questions

In short

Property gains tax (Grundstückgewinnsteuer), the tax on selling profits, follows the formula of the Swiss canton where the house is. Gain is sale price minus acquisition costs (Anlagekosten): purchase price plus value-adding investments. The 15 cantons with an Immosmile calculator differ. All factor in the holding period (Besitzdauer) since purchase. Each calculator shows what remains after tax, costs and mortgage.

Source: Tax acts of the Cantons of Zurich, Zug, Schwyz, St. Gallen, Aargau, Appenzell Ausserrhoden and Appenzell Innerrhoden, and the Property Gains Tax Act of the Canton of Lucerne, checked against the official originals on 29 September 2026; tax acts of the Cantons of Bern, Thurgau, Graubünden, Basel-Stadt, Basel-Landschaft, Solothurn and Schaffhausen, checked against the official originals on 9 October 2026

What most people miss: «halved after 20 years» does not hold everywhere. Schwyz cuts the tax by 70 % after 25 years, neighbouring Lucerne by 25 % at most.

Basics · all 15 cantons

How is property gains tax calculated?

Property gains tax is charged on the gain from the sale, not on the price. Gain means sale price minus acquisition costs. Acquisition costs are what the house cost you: purchase price plus value-adding investments, such as an extension. Buying and selling costs, like notary (Notariat) fees and advertising, usually count too.

Two figures then decide the tax: the size of the gain and your holding period. Short ownership raises the tax, long ownership lowers it. In the Canton of Zurich, a sale in the first year costs 50 % more tax. After 20 full years, the tax is halved (§ 225 Zurich Tax Act, as of 1 April 2026).

What this means for you: find the old purchase contract and invoices for an extension or converted loft. Each invoice lowers the gain and is worth real money. Maintenance that only keeps the house in good repair, like repainting, does not count. Add an estimated sale price, and the Zurich property gains tax calculator, for example, gives you an estimate.

Calculate first, then talk: the formula is set in law. The open question is what the house would realistically sell for. The free valuation estimates it in writing as a range, then works out the rest: minus tax, minus costs, minus mortgage.

Valuation with net calculationFree and without obligation · Personal reply from Dominik Devaja

Property gains tax by canton: how much is it on the same gain?

The table calculates the same case everywhere: an owner-occupied house, a gain of CHF 400,000 and acquisition costs of CHF 900,000. The house is sold after 10, 22 or 30 years. Where the municipality matters, the table uses the cantonal capital, without church tax. The amounts are estimates and ignore special rules such as the Aargau flat-rate deduction (Pauschalabzug) or the Basel-Landschaft owner-occupier deduction (Eigenheim-Abzug).

Property gains tax in francs on a gain of CHF 400,000, by years of ownership
Canton	10 years	22 years	30 years
Zurich	119,520	74,700	74,700
Zug	40,000	40,000	40,000
Schwyz	86,332	44,893	34,533
St. Gallen	124,410	111,346	96,417
Lucerne	86,861	76,225	69,134
Aargau	80,000	32,000	20,000
Appenzell Ausserrhoden	120,000	84,000	60,000
Appenzell Innerrhoden	119,520	74,700	74,700
Bern	104,530	70,678	48,110
Thurgau	128,000	51,200	44,800
Graubünden	120,000	98,400	84,000
Basel-Stadt	98,400	55,200	48,000
Basel-Landschaft	100,000	100,000	100,000
Solothurn	81,648	58,670	42,772
Schaffhausen	71,550	38,160	38,160

Estimates calculated with the calculators on this website: gain CHF 400,000, investment costs CHF 900,000, owner-occupied, tax year 2026. Not a tax assessment – the official assessment is binding.

15 cantons · six methods

Why does property gains tax differ from canton to canton?

Property gains tax differs by canton because each writes its own formula into law. The 15 cantons in this overview use six methods. Zurich, Schwyz, Appenzell Innerrhoden and Graubünden use brackets: the higher the gain, the higher the rate on its upper part. Basel-Landschaft takes 3 to 25 % of the whole gain, Appenzell Ausserrhoden and Thurgau a fixed 30 and 40 %.

Lucerne and St. Gallen multiply a basic amount from a table by a canton-wide factor. Bern, Solothurn and Schaffhausen also add a municipal factor. In Zug, the rate is your annual return (Rendite): gain divided by acquisition costs, per year of ownership. In Aargau and Basel-Stadt, the holding period largely sets the rate.

What this means for you: other cantons' rules of thumb do not apply. Take Bern: a CHF 480,000 gain after 22 years. By municipality, the tax is CHF 74,026 to 99,116, without church tax (municipal tax multipliers 2026). So use the formula and municipality where the house stands.

Documents · purchase contract and receipts

What do I need to calculate property gains tax?

To calculate property gains tax, you need the purchase contract, investment receipts and a realistic sale price. The contract shows price and date, and so roughly the holding period. The receipts show what went into an extension or converted loft. For your parents' house, you need their papers.

After an inheritance, the parents' purchase usually counts. Over 20 years ago? Then Zurich lets you use the market value (Verkehrswert) of 20 years ago instead (§ 220 Zurich Tax Act, as of 1 April 2026). Ten other cantons have similar rules, mostly after 10 to 30 years. In Schaffhausen and Solothurn, the old value applies unless you document a higher purchase price.

What this means for you: find the old purchase contract, in your parents' papers if you inherited. If it is missing, ask the notary or land registry (Grundbuchamt), which records property ownership. The valuation with net calculation estimates a realistic sale price. If you inherited, read what applies when you sell an inherited house.

To be honest

To be honest: sometimes waiting adds up better.

Every calculator gives an estimate, not a tax assessment (Veranlagung). You estimated the sale price yourself. In the end, the tax authority decides which investments count.

Sometimes it pays to wait, even a single day. Take the Canton of Zug, with a gain of CHF 600,000 on acquisition costs of CHF 800,000. After exactly five years of ownership, the tax is CHF 90,000. One day later it is CHF 75,000, because from then on a year of ownership counts in full once it has begun.

And if you move somewhere cheaper after the sale, you pay the tax straight away, in full or in part. Only what goes into a new owner-occupied home is deferred. The home check in six questions helps you work out whether keeping, adapting or something new suits you. It takes about two minutes and is free of charge.

Calculating property gains tax: what should you bear in mind?

Can I calculate property gains tax myself?

Yes, as an estimate, including for your parents' house. You need the purchase price, purchase date, documented investments and an estimated sale price. The calculator for the canton where the house is puts these figures into the formula from the cantonal law. We checked every formula against the legal text and recalculated it with official examples or calculators. Only the tax assessment (Veranlagung), the tax authority's decision after the sale, is binding.

Property gains tax: what can you deduct?

Mainly two kinds of costs. First, documented investments that make the house worth more, such as an extension. Second, as a rule, the costs of buying and selling, such as the usual estate agent's commission, advertising and notary fees. Maintenance that only keeps the house in good repair does not count. The exact list is in each canton's law; for Zurich, in § 221 of the Tax Act.

When is property gains tax deferred?

Mainly in two cases: on inheritance, and when you buy a new owner-occupied home in Switzerland. The law calls the second case a replacement purchase (Ersatzbeschaffung). It applies only to a house you live in permanently and exclusively yourself, and only to the part of the proceeds you reinvest. Deferred does not mean waived: the tax falls due when you sell later. In Graubünden, you pay first and get the tax back on application.

Is there a flat-rate deduction (Pauschalabzug) for property gains tax?

Yes, in Aargau. Of the 15 cantons with an Immosmile calculator, only Aargau counts a fixed share of the sale price as acquisition costs. After more than ten full years of ownership, it is 80 to 65 %. The longer the ownership, the lower this share. If you fully document higher costs, those count instead (§ 105 Aargau Tax Act). You cannot combine the two, according to the canton's information sheet (Merkblatt) on property gains tax. Basel-Landschaft has a fixed owner-occupier deduction (Eigenheim-Abzug): CHF 5,000 for each year you lived there after the 20th year of ownership, up to CHF 50,000 (§ 78bis Basel-Landschaft Tax Act).

Do I have to sell through you after the valuation?

No. The valuation and the first conversation are free and without obligation. That also applies if our recommendation in the end is «keep it».

Do you store my figures when I calculate?

No. The canton calculators run in your browser, and your figures do not leave your device. For a PDF of your calculation, we ask for your name and email, and for a phone number only if you want a call. Even then, your figures stay with you.

Sources

Tax Act of the Canton of Zurich (Steuergesetz, LS 631.1), amendment 132, §§ 216–226 · in force since 1 April 2026
Tax Act of the Canton of Zug (Steuergesetz, BGS 632.1), §§ 187–202 · 1 January 2026
Tax Act of the Canton of Schwyz (Steuergesetz, SRSZ 172.200), §§ 104–121 · version of 1 February 2026
Tax Act of the Canton of St. Gallen (Steuergesetz, sGS 811.1), Articles 130–141 · 1 January 2026
St. Gallen tax manual (Steuerbuch) StB 6 No. 1 – tax multiplier per year · version of 1 January 2026
Property Gains Tax Act of the Canton of Lucerne (Gesetz über die Grundstückgewinnsteuer, SRL 647) · 1 January 2025
Lucerne tax manual (Steuerbuch), directives on § 24 of the Property Gains Tax Act: holding period
Tax Act of the Canton of Aargau (Steuergesetz, SAR 651.100), §§ 95–111 · version of 1 January 2025
Tax Act of Appenzell Ausserrhoden (Steuergesetz, bGS 621.11), Articles 124–134 · version of 1 January 2025
Tax Act of Appenzell Innerrhoden (Steuergesetz, GS 640.000), Articles 104–109 · 1 January 2024
Tax Act of the Canton of Bern (Steuergesetz, BSG 661.11), Articles 128–147 · version of 1 January 2026
Municipal tax multipliers and parish tax rates 2026, Canton of Bern (Steueranlagen der Gemeinden) · 1 February 2026
Tax Act of the Canton of Thurgau (Steuergesetz, RB 640.1), §§ 126–142 · version of 1 January 2025
Graubünden Tax Act with indexed amounts (Steuergesetz, BR 720.000), Articles 50–53 · as of 1 January 2025, amounts unchanged for 2026
Tax Act of the Canton of Basel-Stadt (Steuergesetz, SG 640.100), §§ 104–109 · version of 1 January 2026
Basel-Landschaft Tax Act (Steuergesetz, SGS 331), §§ 21 and 69–85 · version since 1 January 2023
Tax Act of the Canton of Solothurn (Steuergesetz, BGS 614.11), §§ 48–58 · as of 1 January 2025
Tax Act of the Canton of Schaffhausen (Steuergesetz, SHR 641.100), Articles 110–121 · version of 1 January 2026

General information without guarantee, not individual advice. The law, the tax assessment and advice from professionals for your situation are what count. Terms of use

Your own figure

All the formula still needs is your sale price.

No calculator knows the price a buyer will pay for the house. The free valuation narrows it down in writing and works out how much of it ends up in your account.