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What many overlook: in Basel-Stadt, the anniversary of your purchase already begins the next year of ownership. From the 5th to the 24th anniversary, the rate therefore drops on that very day.
| Rule | In the Canton of Basel-Stadt | Law |
|---|---|---|
| Rate in years 1 to 5 of ownership | 60 % of the gain; a house or flat you live in yourself 30 % | § 109(1) and (3) StG |
| After that, per year of ownership | The rate falls every year: from 60 by 3.9 points a year to 21 % in year 15, then by 0.9; owner-occupied from 30 by 0.9 a year; from year 15 both are the same | § 109(1) and (3) StG |
| From year 25 of ownership | 12 %, for everyone | § 109(1) and (3) StG |
| Exemption limit (Freigrenze) | Gains below CHF 500 are tax-free; from CHF 500, the whole gain counts | § 109(5) StG |
| Municipality | City of Basel: canton alone; Riehen: 50 % canton + 50 % municipality; Bettingen: 50 % + 40 % | §§ 228, 228b StG; tax multipliers 2026 |
| Property transfer tax (Handänderungssteuer) | Tax on the change of ownership: 3 %, paid by the buyer; the seller pays 1.5 % if the buyer lives there themselves for at least 6 years | §§ 1, 4 and 5 HStG |
Formula · § 109 Basel-Stadt Tax Act
How is property gains tax calculated in Basel-Stadt?
In Basel-Stadt, property gains tax is 60 to 12 per cent of the gain. The rate depends on the year of ownership (Besitzesjahr). So does whether you live there. Two landlords with equal gains can pay 60 per cent up to the 5th year, or 12 from the 25th.
The gain is the sale price minus selling costs and what the house cost you (Einstandswert). For a home you live in, the rate starts at 30 per cent. From the 15th year, both rates match (§ 109 Tax Act1). Example: a CHF 300,000 gain on a let house costs 40.5 per cent in the 10th year, or CHF 121,500.
What this means for you: in the city of Basel, the canton levies the whole tax; in Riehen, each takes half. In Bettingen you pay about a tenth less: CHF 109,350 instead of 121,500. In Zurich, the rate rises with the gain: Zurich calculator. If you inherited, see what applies to inherited property.
You know your rate once the dates in the land register (Grundbuch), the official register of owners, are fixed. What remains open is the figure everything rests on: your sale price. The valuation shows it as a range with written reasons and calculates through to what you keep after tax, mortgage and costs.
Deductions · §§ 106 and 109 Basel-Stadt Tax Act
Which costs lower property gains tax in Basel-Stadt?
In Basel-Stadt, purchase price, buying costs, value-adding investments and selling costs lower your taxable gain. Value-adding means the house gains value, like an extension. At 15.6 per cent, a documented CHF 100,000 extension saves CHF 15,600. Maintenance deducted for income tax does not count.
Selling costs include notary, land register, advertising and agent's fees (§ 1061; short guide5). Transfer tax counts only if you owe or assume it. You owe 1.5 per cent if the buyer lives there six years or more (§ 5 Transfer Tax Act3). For purchases before 2002, the higher counts: cost plus investments, or the real value (Realwert) on 31.12.2001 plus later ones.
What this means for you: on a let house, investments also cut a rate above 30 per cent up to year 12 (§ 109(4)1). Say you sell in year 3 after investing 10 per cent of net proceeds. A CHF 200,000 gain costs 51 instead of 60 per cent: CHF 102,000, not 120,000.
Worked example
Example: a detached house in Riehen after 20 full years.
Bought on 15 March 2006 for CHF 820,000, extended in 2015 for CHF 120,000, sold on 20 April 2026 for CHF 1,650,000. This is how the tax builds up step by step.
- Sale price 1,650,000 minus selling costs 45,000 (notary, land register, agent)
- CHF 1,605,000
- Acquisition cost: purchase price 820,000 plus extension 120,000
- CHF 940,000
- Property gain: 1,605,000 − 940,000
- CHF 665,000
- 20 full years and one month, so the 21st year of ownership, owner-occupied or not (§ 109)
- Rate 15.6 %
- Cantonal share: 50 % of 665,000 × 15.6 %
- CHF 51,870
- Municipal share, Riehen (tax multiplier 50 % of the tax under the scale)
- CHF 51,870
- Property gains tax
- CHF 103,740
Deferral · § 105 Basel-Stadt Tax Act
When is property gains tax deferred in Basel-Stadt?
In Basel-Stadt, property gains tax is deferred if you sell your own home and buy another within two years before or after the sale. This means a home you live in permanently and use entirely yourself. Specialists call this a replacement purchase (Ersatzbeschaffung). The new home can be anywhere in Switzerland, provided you also live there permanently.
The deadline can be extended (§ 87 Tax Ordinance, version of 1 September 20252). Only the part by which the new home costs more than your previous acquisition cost is deferred. If you stop living there within six years, the tax is levied retrospectively.
What this means for you: deferred does not mean waived. If you move from a house to a smaller flat, its price decides. Say your house cost CHF 600,000 and the gain is CHF 500,000. If the new flat costs CHF 900,000, CHF 300,000 is deferred, and you pay tax on CHF 200,000 now.
To be honest
Is it worth waiting for the anniversary in Basel-Stadt?
Yes, in Basel-Stadt it can save several thousand francs if the anniversary of your purchase is close. In Basel or Riehen, a CHF 480,000 gain costs CHF 70,560 in tax one day before the 22nd anniversary. On the anniversary itself it is CHF 66,240, because the 23rd year of ownership already counts. That is how the government's explanatory report on the 2023 reform6 and the canton's online calculator see it.
In the early years the jump is bigger. On a CHF 200,000 gain from a let house, the tax there falls from CHF 120,000 to CHF 112,200 on the 5th anniversary. What counts are the dates in the land register, not the day the keys are handed over.
From the 25th year of ownership, waiting changes nothing; the rate stays at 12 per cent. Then it is no longer the tax that decides, but your mortgage, your next home and your plans. Take your time to check whether selling, waiting or keeping suits you.
Basel-Stadt property gains tax: what do owners ask most often?
Is there a tax-free allowance for property gains tax in Basel-Stadt?
No, only an exemption limit of CHF 500. If your gain is below it, you pay nothing. If it is CHF 500 or more, the whole gain is taxed, not just the part above CHF 500 (§ 109(5) Tax Act).
The canton's online calculator does not apply this limit and taxes from CHF 100. On a CHF 499 gain it shows up to CHF 240 in tax. Our calculator follows the wording of the law and shows CHF 0. We have found no written rule from the tax administration on such very small gains; at most CHF 240 is at stake.
What percentage of the gain is property gains tax in Basel-Stadt?
60 to 12 per cent of the gain if you do not live there yourself; owner-occupied 30 to 12 per cent. From the 15th year of ownership the same rate applies to both, from the 25th only 12 per cent (§ 109 Tax Act). Basel-Landschaft has different rules: choose another canton.
Do you pay more property gains tax in Riehen or Bettingen than in Basel?
No. In the city of Basel, the canton levies the whole tax. In Riehen it levies half, the municipality the other half via its tax multiplier (Steuerfuss): 50 per cent of the statutory tax. The total is the same, give or take one franc of rounding.
In Bettingen the municipal multiplier is 40 per cent, so the tax there is about a tenth lower (2026 tax multipliers). In the example above, Bettingen would come to CHF 93,366 instead of CHF 103,740.
What counts as owner-occupied in Basel-Stadt?
A detached house or a flat that you live in permanently and exclusively yourself. Then 30 instead of 60 per cent applies in years 1 to 5 of ownership. After that, the rate falls by 0.9 points every year until it reaches 12 per cent from the 25th year (§ 109(3) Tax Act). For a deferral after a replacement purchase, it must be your tax residence (§ 87 Tax Ordinance).
From the 15th year of ownership, the question no longer matters for the rate: both rates are then the same.
Can I deduct losses on other properties in Basel-Stadt?
Yes. Losses on properties in the same year and the seven years before reduce your taxable gain (§ 108 Tax Act). This mainly concerns owners with several properties. Our calculator does not cover this; what counts is the tax assessment (Veranlagung), the tax administration's decision.
How accurate is the tax calculator for Basel-Stadt?
Accurate to the franc, if your figures are right. It calculates under the law and with the 2026 tax multipliers. You choose the holding period in full years, calculated for a sale on the anniversary or shortly after. If you sell shortly before the anniversary, choose one year less.
It does not cover losses on other properties, a previously deferred gain or a property you only partly live in yourself. The result is an estimate, not a tax assessment.
Does the Basel calculator store my entries?
No. The calculator works in your browser, and your figures are not sent to us. You do not need to sign up. So you can also run the figures for your parents, in your own time.
Sources
- Basel-Stadt Tax Act (Steuergesetz, StG, SG 640.100), §§ 104–109, 228–228b, in German · version of 1 January 2026, § 109 in force since 1 January 2023; retrieved 9 October 2026
- Basel-Stadt Tax Ordinance (Steuerverordnung, StV, SG 640.110), §§ 87–95, in German · § 87 in the version of 1 September 2025; retrieved 9 October 2026
- Basel-Stadt Property Transfer Tax Act (Handänderungssteuergesetz, HStG, SG 650.100), in German · in force since 1 July 2014; retrieved 9 October 2026
- Basel-Stadt Tax Administration: rate table, tax multipliers and online property gains tax calculator, in German · tax multipliers as of 2026, updated 29 July 2026; retrieved 9 October 2026
- Short guide to property gains tax 2026 (Kurzwegleitung Grundstückgewinnsteuer), PDF, in German · tax period 2026; retrieved 9 October 2026
- Government report (Ratschlag) 20.0651.01 on the 2023 reform (years of ownership, real value), PDF, in German · retrieved 9 October 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
