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Calculator · Property gains tax and net proceeds · Canton of Zurich

What is left of the sale price – after tax, bank and costs?

The property gains tax is the item owners underestimate most. Depending on the holding period, two sales at the same price can differ by CHF 50,000. Six inputs, no login. For the Canton of Zurich. Choose another canton

Will you buy a new owner-occupied home in Switzerland with the proceeds?
Your net proceeds, reference value CHF 1,178,100 After tax, selling costs and mortgage settlement – before your next steps.
Sale priceCHF 1,300,000
Taxable property gainCHF 441,000
Property gains tax − CHF 82,900
Selling costs− CHF 39,000
Mortgage settlement− CHF 0
Selling costs (agent commission, listings, notary) are deducted from the taxable gain as expenses (§ 221 tax law). Reference value under the Canton of Zurich rate (§ 225, as of September 2026), without guarantee – not a tax ruling. The assessment of your municipality is decisive.
The reference value stands or falls with the sale price. You estimated it. We check it free of charge and in writing – the full net calculation is part of the report. Have the sale price checked

How the tax works

The gain is taxed, not the price. And time works in your favour.

The Canton of Zurich taxes the difference between sale price and acquisition costs progressively – from 10 % on the first CHF 4,000 to 40 % above CHF 100,000. Owning for more than five years earns a reduction: 5 % from the fifth full year, then 3 % per year, up to 50 % after twenty years. Sales within two years carry a surcharge.

For many owners that means: selling in year 19 instead of year 20 costs several thousand francs – purely because of the date.

Gain portion (CHF)Tax rate Canton of Zurich
up to 4,00010 %
4,001 – 10,00015 %
10,001 – 18,00020 %
18,001 – 30,00025 %
30,001 – 50,00030 %
50,001 – 100,00035 %
above 100,00040 %
Rate under § 225 of the Zurich tax law (ZStB 225.1), as of September 2026. Gains below CHF 5,000 are tax-free.

What lowers the tax

Three levers missing from most calculations.

Lever 1 Old invoices New kitchen 2009, windows 2015, heating 2021: every value-adding investment raises the acquisition costs and lowers the gain. Finding the receipts often saves five figures. We help you search.
Lever 2 Replacement purchase Buy owner-occupied residential property in Switzerland within a reasonable period and the tax is deferred – in whole or in part. Not waived, but often for decades.
Lever 3 The date The reduction jumps 3 % every year. If your ownership anniversary falls in the coming months, a notary date after it can be worth more than any negotiation.

Why we built this calculator

The agent with the highest figure is not the one with the best result.

Two offers: 1,250,000 with well-prepared investment receipts and a replacement purchase – or 1,300,000 without either. The second sounds like 50,000 more. Net, it is often less. We calculate this chain before any mandate, in writing – and show it to you even if the conclusion is that waiting is better.

Request net calculation with market value
Example · Detached house, 22 years of ownership
Sale priceCHF 1,300,000
Purchase price 2004 + documented investmentsCHF 820,000
Tax without receipts (gain 600,000)CHF 114,700
Tax with receipts (gain 480,000)CHF 90,700
Difference through receiptsCHF 24,000
Example using the Zurich rate and the 50 % holding-period reduction, before deduction of selling costs; rounded. Not a tax ruling.

Frequent questions

About the property gains tax.

How accurate is this calculator?

It uses the official Zurich rate (§ 225 tax law) and your holding period – but with your estimates. Acquisition costs, eligible investments and deadlines are ultimately reviewed by the municipality. The calculator provides a reference value, not a tax ruling.

Who pays the property gains tax?

The selling party. The municipality where the property is located is responsible – it usually requires security via the notary at the sale.

When is the tax due?

After the sale, the municipality assesses the tax based on your property gains tax return. The security amount is usually taken directly from the sale proceeds.

What counts as value-adding investment?

Work that permanently increases the value – a new kitchen, an extension, a new heating system. Pure maintenance does not count. Receipts are decisive: every accepted invoice lowers the taxable gain.

How does replacement purchase (deferral) work?

If you buy owner-occupied residential property in Switzerland within a reasonable period (in practice usually around two years), the tax is deferred in whole or in part – not waived. It falls due later if you sell without another replacement purchase.