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Suppose you bought a flat in Niederhasli in 2007. That year, 81 flats changed hands here on the open market. In 2025 there were only 18. So you belong to a large cohort of owners.
Perhaps you are now wondering whether to sell or wait a little longer. Property gains tax has a threshold that affects exactly this cohort: 20 full years of ownership. What it is worth can be calculated to the franc.
And what changes if you wait until 2027?
Worked example
Worked example, Niederhasli: flat, 18 years of ownership
Assumption: bought in 2007 and sold in 2025, each at the Niederhasli median for condominiums, without investments or costs. Only 14 houses changed hands in 2007, not enough for a median.
- Sale price (median 2025, provisional)
- CHF 785,000
- Purchase price (median 2007)
- – CHF 417,250
- Property gain
- CHF 367,750
- Tax per tariff, before reduction
- CHF 136,500
- Reduction for 18 full years: 44%
- – CHF 60,060
- Property gains tax
- CHF 76,440
- Remaining after tax, before mortgage
- CHF 708,560
What changes in Niederhasli if you wait another two years?
Quite a lot, as far as the tax goes. The tariff is the same across the canton, but the reduction grows with the period of ownership.1 It starts after five full years at 5 per cent. After 18 full years the tax falls by 44 per cent. From 20 full years it is halved, and it goes no further.
In the median example, CHF 76,440 is due after 18 years. After 20 years it would be CHF 68,250 on the same gain.1 If you bought in 2007, you reach 20 years at some point in 2027, depending on your purchase date.
What this means for you: the tax is only one part of the sum. If the price changes within two years, the gain changes too. That can increase the saving or eat it up. And a change in your life does not always wait for the calendar. So calculate both options with your purchase date before you decide.
| Period of ownership | Reduction | Property gains tax |
|---|---|---|
| 5 full years | 5% | CHF 129,675 |
| 10 full years | 20% | CHF 109,200 |
| 15 full years | 35% | CHF 88,725 |
| 18 full years | 44% | CHF 76,440 |
| 20 full years or more | 50% | CHF 68,250 |
What do the medians say about houses and flats in Niederhasli?
In 2025, Niederhasli saw twice as many house sales as flat sales on the open market, 36 against 18.2 The house median was CHF 1,305,000, 18 per cent below the canton. Since 2015 it has risen by 38 per cent, from 29 sales back then.
Flats had a median of CHF 785,000, 35 per cent less than in the canton. Of the 62 municipalities I describe here, only Rüti is lower.2 Since 2015 the flat median has risen by 31 per cent; in 2007 it stood at CHF 417,250. House and flat are therefore CHF 520,000 apart.
What this means for you: for a house there are plenty of comparable sales here, for a flat only a few. With 18 sales, a handful of large or small flats can shift the median noticeably. So you are better off valuing your flat against similar properties than against this one figure. Ask about sales of a similar age and size.
| Indicator | Niederhasli | As of |
|---|---|---|
| Median house price (36 sales) | CHF 1,305,000 | 2025, provisional |
| Median condominium price (18 sales) | CHF 785,000 | 2025, provisional |
| Median house / flat (29 / 21 sales) | CHF 945,000 / CHF 600,000 | 2015 |
| Residential building land per m² (cantonal model) | CHF 1,889 (2015: CHF 1,018) | 2025, provisional |
| Residents, of whom 65 and over | 9,819, of whom 1,684 (17.2%) | 2025 |
| Tax rate municipal / total, excl. church | 112% / 207% | 2026 |
| Train from Niederhasli to Zürich HB | from 22 minutes (S 15, no change) | timetable October 2026 |
| Municipal value capture levy | 40% of the gain in value minus CHF 100,000 | art. 45 of the zoning regulations, in force since 08.08.2025 |
Is there a value capture levy in Niederhasli, and when does it affect you?
Yes. Niederhasli charges its own levy: 40 per cent of the gain in value minus CHF 100,000.6 Cantonal law permits no higher rate.8 Below 2,000 square metres of plot area it generally does not apply.6
The levy was introduced by a partial revision that came into force on 6 November 2021.7 Since 8 August 2025 a newly drafted set of building and zoning regulations has applied. The rule is now in article 45; rate and threshold are unchanged.6
It only applies if upzoning or rezoning has raised the value, that is, if more may be built than before. It only becomes payable when the plot is developed, not at the point of sale.9 If you sell before that, the obligation passes to the buyer. That is why it belongs in the sale contract.8 What this means for you: with a large plot, clarify this with the building office before you advertise.
What matters in Niederhasli besides the price?
From Niederhasli station the S 15 runs to Zürich HB from 22 minutes without changing.5 17.2 per cent of the population are 65 or older, 1,684 of 9,819 people.4 Niederhasli’s municipal tax rate is 112 per cent, 207 per cent together with the canton.3 It applies to income and wealth, not to the property gain. In Regensdorf you would pay about 2 per cent more cantonal and municipal tax, in Dielsdorf about 3 per cent less.
Land has become considerably more expensive. The cantonal model puts residential building land at CHF 1,889 per square metre in 2025, 85.6 per cent more than in 2015.10 Typical model values range from CHF 1,331 to CHF 2,718. In 2025 a house cost a median of CHF 2,897 per square metre of plot, building included.2
Sell now or in 2027? I work through both options with your purchase date, your receipts and a properly derived price. You make the call.
Prefer to talk? +41 76 325 11 95 – you speak directly with Dominik Devaja.
Estate agent in Niederhasli
Selling in Niederhasli with Immosmile: four phases, one contact person
I support sales throughout the Canton of Zurich, including Niederhasli. 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 Niederhasli worth?
What else do owners in Niederhasli ask?
How do I find the right estate agent in Niederhasli?
Check whether an agent calculates with your purchase date, not just with the price. I handle sales across the whole Canton of Zurich. Ask for a derivation of the value, a written net calculation and the tax for more than one sale date. To compare several offers, use the 12 checking questions.
Can I defer the tax if I buy property again after the sale?
Yes, if you lived in the old flat yourself and buy another owner-occupied home in Switzerland. If the new home costs less than the sale proceeds, that difference is taxed straight away. If it costs no more than you once paid for the old flat including investments, there is no deferral. The tax is not cancelled: if you later sell without a new replacement, the deferred gain is taxed as well.
How long do I have after the sale to file the tax return?
Within 30 days of the transfer, you file the property gains tax return with the Niederhasli municipal tax office. On request, the office can extend this period.
Sources
- Tax Act of the Canton of Zurich (StG ZH, LS 631.1), §§ 205, 216(3)(i), 219, 221, 225, 226 (Nachtrag 132), in German · as of 1.4.2026, retrieved 15.10.2026
- 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 14.10.2026
- 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 14.10.2026
- SBB online timetable: Niederhasli – Zürich HB, fastest connection departing 09:00–09:59 · 2026 timetable, queried 15.10.2026 for 20 and 22.10.2026
- Municipality of Niederhasli: building and zoning regulations of 11.12.2024, art. 45 «Mehrwertausgleich», in German · in force since 08.08.2025, retrieved 15.10.2026
- Municipality of Niederhasli: partial revision «kommunaler Mehrwertausgleich» with official notice of 05.11.2021, in German · in force since 06.11.2021, retrieved 15.10.2026
- Value Capture Act of the Canton of Zurich (MAG, LS 700.9), §§ 6, 19, in German · retrieved 09.10.2026
- Value Capture Ordinance of the Canton of Zurich (MAV, LS 700.91), § 21, in German · retrieved 09.10.2026
- 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 CHF/m², in German · data as of 2025/Q4, 2022–2025 values provisional, retrieved 14.10.2026
- Cantonal Tax Office Zurich: Zurich tax manual no. 216.3, replacement purchase, paras 19–25, in German · as of 1.2.2018, retrieved 29.09.2026
- 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
