What is the Handänderungssteuer in Switzerland?

It is the property transfer tax (change-of-ownership tax) levied when real estate changes hands. It is a cantonal — and sometimes communal — tax, so the rate depends entirely on where the property is located, not on a single national figure.

Which cantons have no property transfer tax?

Several cantons have abolished or set the Handänderungssteuer to 0%, including Zürich, Zug, Schwyz, Glarus, Uri and Aargau. In these cantons you typically pay only a smaller land-registry fee and notary costs rather than a percentage transfer tax.

How high can the transfer tax go?

In cantons that levy it, the rate is usually between about 1% and 3.3% of the purchase price. Bern is around 1.8%, Vaud and Geneva are at the higher end near 3.3%, while many German-speaking cantons sit lower or at zero. Always confirm the current cantonal rate.

Who pays the transfer tax — buyer or seller?

Practice varies by canton and by contract. In many cantons the buyer pays the Handänderungssteuer, in others it is shared 50/50 between buyer and seller, and the parties can sometimes agree otherwise. This calculator estimates the full tax; check who bears it in your purchase agreement.

Are there other purchase costs beyond the transfer tax?

Yes. You also pay a land-registry fee (Grundbuchgebühr), notary fees for the public deed, and any mortgage-related registration costs for the new mortgage note. These are usually a fraction of a percent each but add up, so the calculator includes an estimate alongside the transfer tax.

Switzerland Stamp Duty / Transfer Tax Calculator

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A Switzerland property transfer tax calculator for the Handänderungssteuer — the change-of-ownership tax charged when Swiss real estate is sold. Because Switzerland sets this tax at cantonal level, there is no single national rate: it runs from 0% in cantons like Zürich and Zug to about 3.3% in Vaud and Geneva. This tool lets you pick the canton and price and see the tax plus the usual land-registry and notary costs.

How it works

The transfer tax is a straightforward percentage of the purchase price:

transfer tax = purchase price × cantonal rate

The calculator stores an indicative rate for each canton — 0% for Zürich, Zug, Schwyz, Glarus, Uri and Aargau, around 1.8% for Bern, and up to ~3.3% for Vaud and Geneva — and applies it to your price. On top of the tax, Swiss buyers pay a land-registry fee (Grundbuchgebühr) and notary fees for the public deed; the tool adds a small percentage estimate for these so the result reflects total purchase-side costs, not just the headline tax.

Who pays? In many cantons the buyer bears the Handänderungssteuer; in others it is split 50/50 with the seller. This tool estimates the full amount — check your purchase contract for the split that applies.

Example and notes

On a 1,200,000 CHF apartment in Bern (≈1.8%), the transfer tax is about 21,600 CHF. The same purchase in Zürich (0%) carries no transfer tax — only the land-registry and notary fees, perhaps 3,000–6,000 CHF combined. In Geneva (≈3.3%) the tax alone would be near 39,600 CHF, which is why canton choice has a large effect on Swiss buying costs.

Rates change and some cantons apply reductions for a primary residence, so confirm the current cantonal figure before budgeting. Everything here is computed in your browser from your inputs.