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What most people overlook: after five years of ownership, Zug counts part-years as full years. The clock starts when your purchase is filed with the land register (Grundbuch), the official ownership record. It does not start at the signing. With a CHF 600,000 gain on CHF 800,000 of house costs, one day past the fifth anniversary saves CHF 15,000.
| Rule | Figure | Law |
|---|---|---|
| Exemption limit (Freigrenze) | gains below CHF 5,000 are not taxed; from CHF 5,000, the whole gain is taxable | § 199 para. 4 |
| Minimum rate | 10 % | § 199 para. 3 |
| Maximum rate up to year 11 of ownership | 60 % | § 199 para. 3 |
| Maximum rate once year 12 of ownership has started | 2.5 percentage points lower each year, 57.5 % in year 12 | § 199 para. 3 |
| Maximum rate after 25 or more years of ownership | 25 % | § 199 para. 3 |
| Counting your years of ownership (Besitzdauer) | up to 5 years, every part-month counts in full; after that, every part-year | § 199 para. 2 |
Formula · § 199 Zug Tax Act
How is property gains tax calculated in the Canton of Zug?
Calculating property gains tax in the Canton of Zug takes four steps: gain, return, return per year, rate. First, the gain: sale price minus investment costs (Anlagekosten), that is, purchase price plus value-adding work. Second, the return: gain times 100, divided by investment costs. Third, the return per year: return divided by years of ownership.
Fourth, the rate equals the return per year, between 10 and 60 % (§ 199 Zug Tax Act, as of 1 January 2026). From year 12, the maximum falls by 2.5 percentage points a year. One rate covers the whole gain; no municipal multiplier (Steuerfuss) is added. Example: a CHF 300,000 gain on CHF 150,000 of costs after 10 years gives 20 % and CHF 60,000 in tax.
What this means for you: unlike Zurich, Zug has no bands that rise with the gain. Instead, the sale price works twice. A higher price enlarges the gain and can raise the rate. Use a realistic price, not the one you hope for.
The formula is in the law. The main figure still open is what a buyer would realistically pay for your house today. The valuation checks this price and, on request, goes to everyone in the family with a say at the same time. It gives the price as a range and shows in writing what you keep after tax, mortgage and selling costs.
Years of ownership · land register date
When does another year of ownership count for property gains tax in Zug?
For Zug property gains tax, another year of ownership counts from the day after your purchase anniversary. This applies after five years of ownership. Before that, every part-month counts in full (Zug Tax Act, § 199(2), as of 1 January 2026). The dates that count are filings with the land register (Grundbuch), the official ownership record.
Example: a CHF 600,000 gain on CHF 800,000 of investment costs. Exactly five years after your purchase was filed, that is 15 % and CHF 90,000 in tax. One day later, six years count: 12.5 % and CHF 75,000. After an inheritance, your parents’ purchase usually counts (§§ 190, 193); see what applies when you sell an inherited house.
What this means for you: check the filing date of your purchase before you fix a sale date. If the anniversary is near, add a year in the calculator and compare. That shows what waiting is worth.
Worked example
Example after 25 years of ownership: at most a quarter of the gain.
Suppose you have owned the house for exactly 25 years, or 300 months. The investment costs are CHF 100,000 and the gain CHF 800,000. After 25 years of ownership, the tax in Zug is never more than a quarter of the gain.
- Property gain
- CHF 800,000
- Investment costs
- CHF 100,000
- Total return
- 800,000 × 100 ÷ 100,000 = 800 %
- Return per year
- 800 % ÷ 25 years = 32 %
- Maximum rate after 25 years of ownership
- 60 % minus 35 percentage points = 25 %
- Tax rate (the return is higher, so the maximum rate applies)
- 25 %
- Property gains tax
- 800,000 × 25 % = CHF 200,000
Deductions · investment costs under § 196
Which costs can you deduct from the property gain in Zug?
For Zug property gains tax, documented investment costs reduce the gain: purchase price, investments and transaction costs. Investments are work that adds value, such as an extension. Costs of plans submitted to the authorities and contributions to utility connections also count. Maintenance such as repainting, mortgage interest and your own labour do not (§ 196 Zug Tax Act, as of 1 January 2026).
Transaction costs include documented agent commission, change-of-ownership fees and contract costs, plus advertising when selling. If you bought more than 25 years ago, you may use the market value (Verkehrswert) from 25 years ago, the realistic price then. Ownership then counts as exactly 25 years. Enter that value, and the calculator compares both and uses the cheaper.
What this means for you: enter your selling costs in the calculator. They lower the gain and can lower the rate. According to their leaflets, the municipality of Risch and the town of Zug cap deductible agent commission. There, your tax can be higher than the calculator shows.
To be honest
When is it worth waiting to sell in Zug?
In Zug, waiting one month can mean CHF 40,000 less tax. Take a CHF 1,600,000 gain on CHF 200,000 of costs: after exactly 22 years, the tax is CHF 520,000. After 22 years and one month, Zug counts 23 years: the maximum rate falls to 30 %, the tax to CHF 480,000. If the next anniversary of your filing with the land register is close, we will tell you, even if that delays your sale.
From 25 years of ownership, the maximum rate stops falling and stays at 25 %. As long as your return per year is above that, waiting no longer lowers your rate. The six-question home check helps you decide whether to sell, wait or keep the house.
Zug property gains tax: what do owners ask most often?
Is the calculator’s result already my property gains tax in Zug?
No, the calculator gives an estimate, not a tax assessment. Only the official assessment (Veranlagung) is binding: the municipality where the house stands sets the tax (§ 187 Zug Tax Act). The calculator assumes a sale exactly on the anniversary of your purchase. If the sale is filed with the land register later, the tax may be lower. After five years of ownership, the next year then already counts; before that, the next month.
Which figures do you need to calculate the tax for your parents in Zug?
For the tax, you need your parents’ purchase price and buying costs, and the date their purchase was filed with the land register. You also need receipts for investments, the selling costs and a realistic sale price. For the net figure, add the mortgage. The valuation checks the sale price. On request, it goes to everyone involved at the same time, your parents as well as your siblings.
Does the town of Zug have a different property gains tax rate from other municipalities?
No, the rate under § 199 applies across the canton and is already the full tax rate, with no municipal multiplier. The municipality where the house stands assesses and collects the tax (§ 187 Zug Tax Act). The canton page covers selling a house in the Canton of Zug, from signing to the land register. If your house is elsewhere, you can calculate property gains tax in other cantons.
Does the Zug calculator include the deferral for a replacement purchase?
Yes: choose «Yes, replacement purchase» and enter the new home’s price. A replacement purchase (Ersatzbeschaffung) means selling the home you live in and usually buying another in Switzerland within two years either side. Insofar as the proceeds go into it, the tax is deferred, not waived (§ 191 Zug Tax Act). The municipality taxes the rest. How it treats a partial deferral is not officially documented; the calculator follows the wording of § 191(2).
Does the calculator save my entries?
No, the calculator runs in your browser, and your figures never leave it. We see neither your purchase price nor your mortgage. We only measure that the calculator was used, never a single figure. We receive details only when you enter them in a form and send it. We do not pass them on to other agents or to property portals.
Do I have to sell with Immosmile after the valuation?
No. The valuation with net calculation and the first conversation are free and without obligation, even if our recommendation in the end is «keep it». You receive the valuation in writing, 48 hours after the appointment: a realistic sale price as a range and what you keep net. Whether, when and with whom you sell is your decision.
Sources
- Zug Tax Act (Steuergesetz des Kantons Zug, BGS 632.1) · as of 1 January 2026, in German
- Property gains tax leaflet, calculation of the rate (Municipality of Risch, Canton of Zug) · no date in the document, retrieved 29 September 2026, in German
- Property gains tax, explanations and law (Town of Zug) · 2008, retrieved 29 September 2026, in German
- Property gains tax form (Town of Zug) · 20 December 2018, in German
- Property gains tax calculator (Municipality of Cham) · as of 8 July 2019, in German
General information, not individual advice. The law, the tax assessment and advice from professionals for your situation are what count.
