Selling property in the Canton of Schwyz
Selling in the Canton of Schwyz: long ownership pays off.
Schwyz rewards patience: up to 70 % reduction on property gains tax after 25 years – and no transfer tax. Selling soon after buying, on the other hand, costs a surcharge.
As of September 2026 · Tax law of the Canton of Schwyz (SRSZ 172.200), version of 1 February 2026.
What most people overlook: whether in Wollerau or Einsiedeln, the municipal tax multiplier (Steuerfuss) does not affect this tax. Two details from the old purchase contract do.
Taxes on the sale
What taxes do I pay when I sell my house in the Canton of Schwyz?
Selling your house in the Canton of Schwyz means property gains tax on the profit, not the price, and no transfer tax. Profit, simply put: sale price minus purchase price, minus value-adding work like an extension. Only the canton levies it, with no municipal multiplier (§§ 2 and 3 Tax Act). The same rates apply in all 30 municipalities.
Years of ownership count all the more. Example: a CHF 120,000 gain after 25 full years means CHF 9,333 in tax. Without the 70 % reduction, it would be CHF 31,110 (§ 120 Schwyz Tax Act, version of 1 February 2026). If you inherited, your parents' years count too (§ 121 Tax Act); see how we work with heirs.
What this means for you: after 25 full years, waiting no longer lowers this tax. If your next full year of ownership is only months away, waiting can lower it. The fifth full year cuts it by 10 %. If you or your parents are undecided, the six-question home check helps.
Wait or sell? Either way, a valuation turns the example into your own figure. The net calculation shows in writing what you keep after property gains tax, repaying the mortgage and selling costs – before you sign anything.
Process and deadlines
Selling a house in the Canton of Schwyz: what matters before and after signing?
Selling a house in the Canton of Schwyz, you must secure property gains tax no later than the sale. The cantonal tax administration (kantonale Steuerverwaltung) sets the expected amount (§ 13 Property Gains Tax Ordinance). You deposit it in cash or by bank cheque with the district public notary (Amtsnotar). Or an irrevocable, open-ended bank guarantee secures it (§ 197 Schwyz Tax Act, version of 1 February 2026).
Replace your owner-occupied home with another in Switzerland, and a replacement purchase (Ersatzbeschaffung) defers the tax on request. Only the reinvested amount is deferred. If the new, smaller flat costs less than the proceeds, the gain is partly or fully taxed (replacement purchase leaflet (German), 17 March 2026). If you buy after selling, apply within 90 days of buying.
What this means for you: file the tax return within 30 days of selling (§ 161 Tax Act). The deadline can be extended. But settle how you secure the tax before signing. How a sale with us works, from first conversation to notary.
What is different here
What you should know about selling in the Canton of Schwyz.
Surcharge for haste, discount for patience
The canton taxes the gain progressively from 8 to 30 %; the first CHF 2,000 of gain is exempt. Selling within one year costs a 40 % surcharge, within four years still 10 %. From five full years the tax falls by 10 %, by a further 3 percentage points each year – up to 70 % after 25 years.
Tax deferred on request
If you sell the home you live in and, as a rule, invest the proceeds within four years before or after the sale in a new home you live in yourself in Switzerland, you can request a deferral (§ 109 tax law SZ). This does not apply to holiday or second homes.
The district public notary
Purchase contracts for property in the Canton of Schwyz are notarised exclusively by the public notary of the district where the property is located.
Districts and municipalities
Six districts – from Lake Zurich to the Schwyz basin.
From the lakeshore in Höfe and March to Einsiedeln and the basin of Schwyz. We are happy to talk about your property in person.
Getting there
From the office at Bahnhofplatz Zurich
By train from Zurich HB, fastest connection on a weekday (SBB timetable).
- Zurich HB → Pfäffikon SZ 28 min · direct
- Zurich HB → Lachen 40 min · direct
- Zurich HB → Einsiedeln 47 min · 1 change
- Zurich HB → Schwyz 56 min · 1 change
Questions from the Canton of Schwyz
What owners here want to know.
Is there a property transfer tax in the Canton of Schwyz?
No. The Canton of Schwyz does not levy a property transfer tax.
How high is property gains tax in the Canton of Schwyz?
It is progressive: on the gain reduced by CHF 2,000, 8 % on the first CHF 3,000, 12 % on the next CHF 5,000, 16 % on the next CHF 7,000, 20 % on the next CHF 10,000, 25 % on the next CHF 15,000 and 30 % on any gain above CHF 40,000 (§ 120 tax law SZ). Surcharges or reductions apply depending on the period of ownership. The tax is levied by the canton.
Does the tax fall if I have owned the property for a long time?
Yes. From five full years of ownership it falls by 10 %, by a further 3 percentage points each year, up to 70 % from 25 full years. Selling within four years, on the other hand, costs a surcharge of 10 to 40 % (§ 120 tax law SZ).
Can I defer the tax if I buy a new home?
Yes, on request – if you sell a home you permanently and exclusively live in and, as a rule, invest the proceeds within four years before or after the sale in a replacement home of the same use in Switzerland. This does not apply to holiday or second homes (§ 109 tax law SZ).
Who notarises the purchase contract?
Exclusively the public notary of the district in which the property is wholly or mostly located (§ 10 EGzZGB SZ).
Does the original purchase price still count for property gains tax after 30 years?
Yes. In the Canton of Schwyz, property gains tax uses the actual purchase price, even after decades; no flat-rate substitute applies (§ 115 Schwyz Tax Act). If that price can no longer be established, the market value (Verkehrswert) at purchase applies: what a buyer would realistically have paid then. If the purchase date is also unknown, the tax valuation (Steuerschatzungswert) for wealth tax 25 years before the sale applies (tax guide, October 2018).
You are an estate agent in Zurich. Do you also handle sales in the Canton of Schwyz?
Yes. The Immosmile office is at Bahnhofplatz 1 in Zurich; Pfäffikon SZ is 28 minutes away by train. From the first conversation to the notary, you have a single contact: managing director Dominik Devaja. Whether we are the right choice for your property is something we clarify openly in the first conversation.
Sources
- Tax law of the Canton of Schwyz (SRSZ 172.200)
- Leaflet: replacement of owner-occupied homes – Canton of Schwyz (German)
- Property transfer tax – Swiss Federal Tax Administration
General information, not tax advice. You receive the exact calculation for your property in the free valuation.
Your contact for the Canton of Schwyz
Want to know what you keep in Schwyz after tax? Call me.
From Bahnhofplatz Zurich I am in Pfäffikon SZ in 28 minutes. You get an honest assessment – even if it says «wait».
