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Suppose you want to know what the official statistics offer for your house in Höri. You will not find a median, not for 2025, not for 2015 and not for 2007 either. The same holds for flats, in all three years.
Yet little was missing in 2025: 14 houses and 14 flats changed hands, where 15 would have been needed. And with 13.9 per cent of residents 65 or older, the population is younger than in the district capital Bülach.
Why does Höri have no median in any of the three reference years?
Worked example
Worked example, Höri: flat at the district median, 10 years of ownership
Assumption: a flat at the median of Bülach district, bought in 2015 and sold in 2025, without investments or costs. Höri itself has no median in any of these years.
- Sale price (district median 2025, provisional)
- CHF 1,125,000
- Purchase price (district median 2015)
- – CHF 790,000
- Property gain
- CHF 335,000
- Tax per tariff, before reduction
- CHF 123,400
- Reduction for 10 full years: 20%
- – CHF 24,680
- Property gains tax
- CHF 98,720
- Remaining after tax, before mortgage
- CHF 1,026,280
Why does Höri have no median in any of the three reference years?
A median only appears in the cantonal statistics from 15 open-market sales a year. For houses, Höri stayed below that in all three reference years: 14 sales in 2025, 7 in 2015, 7 in 2007. In 2025 a single sale was thus missing.
For flats the picture is the same. In 2025, 14 also changed hands; in 2015 it was only 2, in 2007 then 5. Across all six figures, three years times two property types, Höri never crossed the threshold. The numbers swing widely: for flats, twelve sales separate 2015 and 2025.
What this means for you: even 14 sales deliver no official benchmark. One more sale in 2025 would have produced a median, but still not a price for your house. A reliable assessment needs location, plot and building derived separately, backed by comparable properties from Bülach district.
What does the land model show in Höri?
An additional benchmark that does not depend on the number of house sales: the cantonal land model. It puts residential building land in Höri at CHF 1,049 per square metre for 2025.7 In 2015 it was CHF 707. That is a rise of 48.4 per cent in ten years, typically ranging from CHF 744 to CHF 1,483.
For the canton as a whole there is a second figure too: the price actually paid. Between 2021 and 2025 it stood at a median of CHF 1,742, ten years before that at CHF 800.7 The two figures are built differently, and on its own model value Höri sits clearly below the cantonal figure for 2021 to 2025.
The model does not value your own plot; it only estimates undeveloped land in general. For a house in Höri, the building itself also counts, with its age, condition and fit-out. Both can be derived and documented separately, even without an official median.
What reduces the property gains tax on a sale in Höri?
Höri applies the cantonal standard tariff; the municipality only takes care of levying it.1 It climbs in steps with the gain: 10 per cent on the first CHF 4,000, up to 40 per cent above CHF 100,000. Each further full year of ownership softens that, 20 per cent off in the example after 10 years.
From 20 full years the limit is reached at 50 per cent, no further. CHF 98,720 would then become CHF 61,700.1 Anyone who acquired more than 20 years ago may use the market value of 20 years ago instead. Documented value-enhancing investments reduce the gain further; plain maintenance does not.
Putting the proceeds into a new owner-occupied home in Switzerland allows a deferral.1 The condition is that the old property was owner-occupied as well. If the new home stays under the proceeds, the difference is taxed straight away. No more than the old purchase price plus investments means no deferral at all.10 Deferral is not the same as waiver.
| Indicator | Höri | As of |
|---|---|---|
| Houses sold on the open market | 14 (no median; 2015: 7, 2007: 7) | 2025 |
| Flats sold on the open market | 14 (no median; 2015: 2, 2007: 5) | 2025 |
| Median flat price, Bülach district (557 sales) | CHF 1,125,000 (2015: CHF 790,000) | 2025, provisional |
| Residential building land per m² (cantonal model) | CHF 1,049 (2015: CHF 707) | 2025, provisional |
| Residents, of whom 65 and over | 3,667, of whom 510 (13.9%) | 2025 |
| Tax rate municipal / total, excl. church | 110% / 205% | 2026 |
| Bus and train to Zürich HB | from 36 minutes (bus 525, then S 9) | October 2026 timetable |
| Municipal value capture levy | no levy today (no article in the regulations) | regulations of 7.12.2022 |
What matters in Höri besides the price?
From the stop Höri, Oberhöri, bus 525 runs to Oberglatt ZH station in the neighbouring municipality; there you change to the S 9 for Zürich HB, from 36 minutes.5 Höri has no station of its own; every stop in the village is a bus stop.
In Höri, 13.9 per cent of the population are 65 or older, 510 of 3,667 people; 3.2 per cent are 80 or older, well below the district capital Bülach at 17.2 per cent.4 Höri taxes income and wealth at 110 per cent, 205 per cent together with the canton.3 On the same income and wealth, Bülach means about 2 per cent more cantonal and municipal tax, Kloten about 5 per cent less.
The purchase contract for Höri is notarised by the notary, land registry and bankruptcy office of Bülach, Marktgasse 1, 8180 Bülach.11 More in the guide Notary and land registry.
Is there a value capture levy in Höri?
Höri has no municipal value capture levy today. The building and zoning regulations of 7 December 2022, despite their recent date, contain no value capture article.6 The cantonal map lists draft figures, but no draft document was available for this page. The current status is confirmed by the Höri building office.
The cantonal levy still applies: if the municipality brings land into the building zone or rezones a zone for public buildings, 20 per cent of the increase in value is due, small gains exempt.8 For new zoning it falls due with the building permit or as early as the sale, so it belongs in the purchase contract. More in the guide value capture levy.
A missing median does not mean there is no reliable figure. I derive the value via the district and the land and show, calculated with your purchase date, what remains after tax.
Prefer to talk? +41 76 325 11 95 – you speak directly with Dominik Devaja.
Estate agent in Höri
Selling in Höri with Immosmile: four phases, one contact person
I support sales throughout the Canton of Zurich, including Höri. 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 Höri worth?
What else do owners in Höri ask?
How do I find the right estate agent in Höri?
Ask how anyone arrives at a figure without a median to lean on. I handle sales across the whole Canton of Zurich. What matters is that land and district value are derived separately from your own house and the tax calculated using your own purchase date. A list for the first meeting: the 12 checking questions.
Which purchase price counts if I inherited the house in Höri?
An inheritance alone does not yet trigger property gains tax. What generally counts on a later sale are the purchase price and purchase date of the deceased person. More on the inheritance page.
Will selling in Höri cost me a value capture levy?
Not from the municipality, whose regulations provide for no such article at all. It is different for newly zoned land: there the canton itself charges 20 per cent of the increase in value, small gains exempt, due with the building permit or as early as the sale.
Sources
- Tax Act of the Canton of Zurich (StG ZH, LS 631.1), §§ 205, 216(3)(i), 219, 220(2), 221, 225, 226 (Nachtrag 132), in German · as of 1.4.2026, retrieved 23.10.2026
- Canton of Zurich, Office for Statistics and Data: Freihandverkäufe von Immobilien inkl. Medianpreisen seit 2007 (KTZH_00000077) · data as of 2025/Q4, 2023–2025 values provisional, retrieved 23.10.2026
- Canton of Zurich, Statistical Office: municipal tax rates 2026, in German · as of 24.03.2026, final
- Canton of Zurich, Statistical Office: population by municipality and age (KTZH_00000254) · year 2025, retrieved 23.10.2026
- SBB online timetable: Höri, Oberhöri – Zürich HB (bus 525, then S 9), fastest connection departing 09:00–09:59 · 2026 timetable, queried 23.10.2026 for 27 and 29.10.2026
- Municipality of Höri: building and zoning regulations, in German · dated 7.12.2022, retrieved 23.10.2026
- Canton of Zurich, Office for Statistics and Data: property prices in the Canton of Zurich (KTZH_00003158), residential building land, model value per municipality, in German · data as of 2025/Q4, 2022–2025 values provisional, retrieved 23.10.2026
- Value Capture Act of the Canton of Zurich (MAG, LS 700.9), §§ 2, 4, 10, 19, in German · retrieved 23.10.2026
- Cantonal Tax Office Zurich: Zurich tax manual no. 216.3, replacement purchase, paras 19–25, in German · as of 1.2.2018, retrieved 23.10.2026
- Notary offices of the Canton of Zurich: notary, land registry and bankruptcy office of Bülach (responsible for Höri), in German · retrieved 23.10.2026
- Government Council, Canton of Zurich: RRB No. 42/2026, cantonal tax rate 2026 (95%), in German · dated 14.01.2026
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
