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Property transfer tax

Property transfer refers to the change of ownership of houses and land. Almost all cantons and communes impose a property transfer tax on the purchase of houses and land. In some cantons, it is levied by the communes.

The tax is calculated based on the purchase price. Usually it is the buyer who must pay this tax. A few cantons also require the seller to pay.

Schwyz does not impose property transfer taxes

The Canton of Schwyz does not levy a property transfer tax. The Cantons of ZH, UR, GL, ZG, SH,AG and TI have no actual property tax, but they have change of ownership and registration fees.

Property gains tax

Under certain circumstances, a property gains tax is charged in addition to the property transfer tax.

Cantonal tax administrations – Property transfer tax