On this page
- What is a property in Lucerne worth when there are no official price statistics?
- How much property gains tax do I pay when selling in Lucerne?
- What else does selling in Lucerne cost? Transfer tax, land registry, notary
- How is vacancy developing in Lucerne?
- Is there a value capture levy in Lucerne?
- What matters in Lucerne besides the price?
- Estate agent in Lucerne
- Frequently asked questions
Suppose you want to sell your house or flat in Lucerne and first look for an official price statistic for the city. In the Canton of Lucerne there is none, unlike in the Canton of Zurich: an official statistic of median sale prices per municipality does not exist.
What exists instead are official figures on tax, vacancy and responsibilities. They show what is deducted on a sale and how scarce housing is in the city. They do not replace the value of your house, which has to be derived individually.
Why is there no official price statistic for Lucerne, and how do you still find a reliable figure?
Worked example
Worked example, Lucerne: 16 years of ownership
Suppose you bought in 2010 and sell in 2026, after 16 full years of ownership, with no investments and no replacement purchase. Documented value-adding investments would reduce the gain, plain maintenance would not. There is no official price statistic for Lucerne – these figures are an assumption, not a market value.
- Sale price (assumption)
- CHF 1,450,000
- Purchase price (assumption, 2010)
- – CHF 950,000
- Property gain
- CHF 500,000
- Property gains tax (16 years, 8% reduction)
- CHF 103,954
- Remaining after tax, before mortgage
- CHF 1,346,046
What is a property in Lucerne worth when there are no official price statistics?
In Lucerne and the other municipalities of the canton, no official statistic gives a median sale price for a house or flat. That is unlike the Canton of Zurich. Figures circulating online are estimates by portals and models, not an official figure for the city.
Lucerne had 86,699 residents at the end of 2025. It forms its own constituency, the Lucerne-City constituency, one of six in the canton. Between 2014 and 2023, 2,772 new dwellings were built here, only 36 of them single-family houses. So almost all new building in the city was flats, hardly any houses.
What this means for you: a sound figure for your house or flat still needs no guesswork. Location, plot, condition and fit-out can be derived separately. They can be backed with comparable properties. The free assessment gives you a price range in writing, with reasons. How a valuation works is explained under house valuation and flat valuation.
How much property gains tax do I pay when selling in Lucerne?
In Lucerne, canton and city levy property gains tax jointly. It is assessed by the municipality where the house stands, here Lucerne. The multiplier does not depend on the yearly municipal rate. By law, it is fixed at 4.2 units, the same in all 79 municipalities of the canton.
Gains up to and including CHF 13,000 stay tax-free. Above that, the whole gain is taxed on the scale for single people, for married couples too. Under 5 full years of ownership, a surcharge of up to 50 per cent applies. After more than 9 years, the tax falls by 1 per cent, plus 1 per cent per further full year, up to 25 per cent. In the worked example, 16 years of ownership means an 8 per cent reduction.
What this means for you: an inheritance does not interrupt the holding period. After inheriting, the purchase by the parents still counts. Of the revenue, the canton keeps 70 per cent, the city of Lucerne 30 per cent.
What else does selling in Lucerne cost? Transfer tax, land registry, notary
Property gains tax is not the only charge on a sale. There is also the property transfer tax: 1.5 per cent of the transfer value, usually the purchase price. The buyer owes it, not you. Deals under CHF 20,000 are exempt, which almost never applies to a house sale. The city of Lucerne assesses it, and the canton and the city each receive a share.
Only Lucerne notaries may notarise the purchase contract, under a mixed system of private and municipal notaries. The rules are the same across the whole canton, not set by each municipality. For the land registry entry in Lucerne, the Lucerne East land registry office is responsible, with its office at Meisterstrasse 4 in Kriens. From 1 February 2027, this office is in Emmenbrücke.
What this means for you: the buyer pays the transfer tax, so it does not reduce your proceeds. The purchase contract sets out who pays notary and land registry costs. Settle this before you sign.
How is vacancy developing in Lucerne?
On 1 June 2026, 408 dwellings stood empty in the city of Lucerne, a vacancy rate of 0.85 per cent. A year earlier it was still 486 dwellings and 1.01 per cent. That is a marked drop within twelve months.
Across the whole Canton of Lucerne, the rate fell only from 0.78 to 0.70 per cent over the same period. The count fell from 1,665 to 1,503 dwellings, a drop of 162. Of these, 78 were in the city of Lucerne, almost half of the decline across the whole canton.
What this means for you: the count covers all empty dwellings, for rent and for sale, single-family houses included. So the rate does not tell you how many houses are for sale. It shows that free housing in the city has become scarcer. For timing, that is a favourable sign, but it is no substitute for a valuation of your own house or flat.
| Indicator | Lucerne | As of |
|---|---|---|
| Residents | 86,699 | 31 December 2025 |
| Empty dwellings, city / canton | 408 / 1,503 | 1 June 2026 |
| Cantonal and municipal tax, excl. church | 2.9 units | 2026 |
| Property gains tax multiplier | 4.2 units, fixed cantonally | 2026 |
| Property transfer tax | 1.5% of the purchase price, paid by the buyer | ongoing |
| Value capture levy | 20% from CHF 50,000 or CHF 100,000 | ongoing |
Is there a value capture levy in Lucerne?
Lucerne levies no additional municipal charge on top of the cantonal one: the rate is fixed at 20 per cent of the increase in land value, the same in every municipality of the canton. For newly zoned land, it applies from an increase in value of CHF 50,000, and the revenue flows into a cantonal fund for compensating de-zoning. For upzoning or rezoning, and for development plans in areas with a development or design plan obligation, the threshold is CHF 100,000, and the revenue goes to the city of Lucerne itself.4
The city assesses the levy. It attaches to planning advantages from new zoning, rezoning, upzoning or a development plan, not to an ordinary sale of an existing house or flat. If a levy is still outstanding, it belongs in the purchase contract. More in the guide value capture levy.
What matters in Lucerne besides the price?
Lucerne taxes income and wealth at a combined 2.9 units (canton and city, excluding church tax), ranking 8th of the 79 municipalities in the canton, counted from the lowest rate.6 The lowest is Meggen at 2.35 units, the highest Luthern at 3.85 units. On the same income and wealth, you would pay less in Meggen and markedly more in Luthern than in the city of Lucerne.
From Lucerne station, the train runs to Zürich HB without changing, from 42 minutes.11 In the city, 19.4 per cent of the population are 65 or older, the same as across the canton (as of 31 December 2025).12
No official price statistic is no reason for a figure from the gut. I derive the value of your house or flat from location, land and building, and calculate, with your own purchase date, what remains after tax.
Prefer to talk? +41 76 325 11 95 – you speak directly with Dominik Devaja.
Official figures
Luzern in figures: homes, people, market
- Residential buildings built before 198175.6 %Rank 1 of 79 in the Canton of LucerneCanton: 49.9 % · rank 1 = highest shareAs of 31.12.2025
- Residential buildings heated by oil or gas75.2 %Rank 1 of 79 in the Canton of LucerneCanton: 39.7 % · rank 1 = highest shareAs of 31.12.2025
- Single-family houses among buildings with residential use22.1 %Rank 79 of 79 in the Canton of LucerneCanton: 45.3 % · rank 1 = highest shareAs of 31.12.2025
- Residents aged 65 and over19.4 %Rank 30 of 79 in the Canton of LucerneCanton: 19.4 % · rank 1 = highest shareAs of 31.12.2025
- Vacancy rate0.85 %Rank 55 of 79 in the Canton of LucerneCanton: 0.70 % · rank 1 = lowest vacancyAs of 01.06.2026
- Municipal tax rate1.45 unitsRank 8 of 79 in the Canton of LucerneCanton: 1.79 units · rank 1 = lowestAs of Steuerjahr 2026
- Undeveloped building zone7.8 %Rank 40 of 79 in the Canton of LucerneCanton: 8.8 % · rank 1 = highest shareAs of 01.01.2022
- Train to Zurich HB42 minRank 1 of 78 in the Canton of LucerneCanton: 64 min · rank 1 = fastestAs of Fahrplan 2026
Canton figure: weighted average of all 79 municipalities. All 79 municipalities compared
Sources
- Residents and age – Federal Statistical OfficeAs of 31.12.2025
- Buildings: age, heating, type – Federal Statistical OfficeAs of 31.12.2025
- Vacant dwellings – Federal Statistical OfficeAs of 01.06.2026
- Tax rates – Canton of LuzernAs of Steuerjahr 2026
- Undeveloped building zones – Federal Office for Spatial DevelopmentAs of 01.01.2022
- Train connections – Swiss timetable dataAs of Fahrplan 2026
Estate agent in Lucerne
Selling in Lucerne with Immosmile: four phases, one contact person
I support sales in the Canton of Zurich and across German-speaking Switzerland, including Lucerne. Through all four phases you have one contact person: me, Dominik Devaja, managing director of Immosmile. You pay nothing beforehand. Our fee falls due only when you sign the contract at the notary (Beurkundung).
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Clarity
Independent valuation, net calculation after taxes and costs, a look at what comes after. You decide on figures, not on hearsay.
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Preview
Before anyone sees your house, film, photography and exposé are produced. Then we show it to vetted buyers first – not yet on the portals.
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Market decision
You receive the demand report and every offer immediately. Then you choose the path to the best price: accept, bidding round – or the broad public phase on the portals, the normal case.
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Completion & move
Notary appointment, key handover, documents for what comes after – and, if you wish, guidance into your next home. Our fee only falls due now, with the notarised deed.
The full process in detail What is your property in Lucerne worth?
What else do owners in Lucerne ask?
How do I find the right estate agent in Lucerne?
Ask how anyone arrives at a figure when there is no official price statistic. I handle sales across the Canton of Zurich and German-speaking Switzerland. Make sure property gains tax is calculated with your own purchase date, not a flat assumption. A list for the first meeting: the 12 checking questions.
Which purchase price counts if I inherited the house in Lucerne?
The inheritance itself does not trigger property gains tax. An inheritance does not interrupt the holding period: on a later sale, the purchase price and purchase date of the deceased person still count. More on the inheritance page.
Will selling in Lucerne cost me a value capture levy?
Not for an ordinary sale. The 20 per cent levy concerns land that was newly zoned, rezoned or upzoned, or that falls under a development plan in an area with a planning obligation, from an increase in value of CHF 50,000 or CHF 100,000. If it is still unpaid, it belongs in the purchase contract.
Can I defer the tax if I buy a new home?
Yes, under conditions. The house or flat you sell must have been your owner-occupied main residence, and the new home must be in Switzerland. The deadline is two years before or after the sale. If the new home costs less than your sale proceeds, the difference is taxed at once. Deferred does not mean waived: on a later sale, the deferred gain counts too.
Who assesses property gains tax in Lucerne?
The city of Lucerne, not your home municipality if you live elsewhere. What counts is the municipality where the property is located. Of the revenue, the canton keeps 70 per cent, the city 30 per cent.
Who notarises a house sale in Lucerne?
Only Lucerne notaries, under rules that apply the same across the whole canton. For the land registry entry in Lucerne, the Lucerne East land registry office is responsible, with its office in Kriens until the end of January 2027 and in Emmenbrücke from February 2027.
Do I have to sell with you afterwards?
No. The free assessment and the first conversation are without obligation. That holds even if the honest answer in the end is to wait or to keep the property.
Sources
- Property Gains Tax Act (GGStG), SRL 647, §§ 1, 4, 11, 22–25, 49, in German · as of 1 January 2025, retrieved 24 October 2026
- Tax Act (StG), SRL 620, § 57 income tax scale, in German · version of 1 January 2026, retrieved 24 October 2026
- Property Transfer Tax Act (HStG), SRL 645, §§ 1, 3–7, 10, 22, in German · as of 1 January 2025, retrieved 24 October 2026
- Planning and Building Act (PBG), SRL 735, §§ 105–105e (value capture), in German · as of 1 January 2025, retrieved 24 October 2026
- Notarisation Act (BeurkG), SRL 255, §§ 3, 5, 18, in German · in force since 1 January 2022, retrieved 24 October 2026
- Canton of Lucerne, tax office: 2026 tax units, individuals (all 79 municipalities), in German · tax year 2026, printed 11 February 2026, retrieved 24 October 2026
- LUSTAT Yearbook 2026, municipal profile Lucerne (BFS 1061), in German · Yearbook 2026, vacancy rate 1 June 2025, retrieved 24 October 2026
- BFS vacancy count, table T 09.03.04.12, municipalities over 5,000 residents, in German · as of 1 June 2026, published 10 September 2026, retrieved 24 October 2026
- BFS vacancy count, table T 09.03.04.03, by canton, in German · as of 1 June 2026, published 10 September 2026, retrieved 24 October 2026
- Canton of Lucerne, land registry: contact page with municipality assignment, in German · retrieved 24 October 2026
- SBB online timetable: Lucerne – Zürich HB, fastest connection departing 09:00–09:59 · 2026 timetable, queried 24 October 2026 for 27 and 29 October 2026
- Federal Statistical Office: permanent resident population by municipality and age group (STATPOP, STAT-TAB px-x-0102010000_103), Lucerne (BFS 1061), in German · as of 31 December 2025 (final), retrieved 29 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