Who pays the transfer tax — buyer or seller?

In most cantons the buyer. In Basel-Country and Obwalden both split it; in Aargau and Appenzell Outer Rhodes it is freely agreed. The split belongs in the purchase contract.

Which cantons have no transfer tax?

Zurich, Uri, Glarus, Schwyz, Zug and Schaffhausen levy no transfer tax as such — only a comparatively small land-registry or notarisation fee applies.

How is the transfer tax calculated?

As a rule, purchase price × the cantonal rate. If there is no purchase price (e.g. a gift or inheritance) or it is clearly below market, the market or official value applies.

Can I reduce the transfer tax?

Partly: many cantons grant reduced rates for owner-occupied first homes or family transfers, and who pays is often negotiable. Inheritances and gifts to close relatives are exempt in most cantons.

On the transfer of ownership — around the notarisation and the entry in the land register. Ownership only becomes legally effective with the land-registry entry.

Buying

Property transfer tax: what buying costs, canton by canton

Most cantons charge a transfer tax when you buy property — from 0% to 3.3% of the price. On a CHF 990,000 home that is up to CHF 32,000. Who pays what, where — with a calculator.

Updated 15 June 20263 min read

Transfer tax on a CHF 990,000 purchase · Switzerland

CHF 0 – 32,670depending on canton

Same price, a difference of over CHF 32,000: Zug and Schwyz levy no transfer tax, Neuchâtel charges 3.3%.

Cantonal tax rates (ESTV). Price = median of the 17,819 for-sale listings currently on Homematch (June 2026).

What the transfer tax is

The transfer tax (Handänderungssteuer) is due when a property changes owner. It taxes the transaction itself — the base is almost always the purchase price. Unlike income or wealth tax, it is paid only once, at purchase.

It is levied not by the federal government but by the cantons (sometimes the municipalities). Its level, name and who owes it therefore vary widely: what costs 3.3% in one canton is a mere land-registry fee of a few per-mille in another.

The same home, every canton

Purchase price CHF 990,000

NeuchâtelCHF 32,6703.3%

Basel-CityCHF 29,7003.0%

GenevaCHF 29,7003.0%

Basel-CountryCHF 24,7502.5%

SolothurnCHF 21,7802.2%

VaudCHF 21,7802.2%

JuraCHF 20,7902.1%

Appenzell Outer RhodesCHF 19,8002.0%

GrisonsCHF 19,8002.0%

BernCHF 17,8201.8%

LucerneCHF 14,8501.5%

ObwaldenCHF 14,8501.5%

FribourgCHF 14,8501.5%

ValaisCHF 14,8501.5%

TicinoCHF 10,8901.1%

NidwaldenCHF 9,9001.0%

Appenzell Inner RhodesCHF 9,9001.0%

St. GallenCHF 9,9001.0%

ThurgauCHF 9,9001.0%

SchaffhausenCHF 6,9300.7%

AargauCHF 3,9600.4%

GlarusCHF 3,4650.3%

UriCHF 1,9800.2%

ZurichCHF 9900.1%

SchwyzCHF 0no tax

ZugCHF 0no tax

Who pays the tax

In most cantons the buyer owes the transfer tax alone. There are exceptions: in Basel-Country and Obwalden buyer and seller split it in half; in Aargau and Appenzell Outer Rhodes who pays is freely agreed. In several cantons the seller is jointly liable. Crucially, who ultimately pays is often negotiable and belongs in the purchase contract.

Work it out for your canton

Transfer-tax calculator

Purchase priceCHFCanton

Transfer tax

CHF 29,700

Rate 3.00% · Who pays: Buyer

Normal rate on the purchase price (source: ESTV, cantonal tax offices). Reduced rates for owner-occupation, first purchase or transfers within the family may apply. Notary, land-registry and mortgage-deed costs come on top.

What else counts as purchase costs

The transfer tax is the biggest but not the only side cost of buying. Budget on top for:

Notary fees — for the public notarisation of the contract, 0.1–0.5% of the price depending on canton, usually split between buyer and seller.
Land-registry fees — for recording the change of ownership, roughly 0.1–0.2% of the price.
Mortgage-deed costs — if you finance with a mortgage, a fee applies for the (paper or register) mortgage deed, based on the loan amount.
Capital-gains tax (Grundstückgewinnsteuer) — paid by the seller on the gain, not the buyer (though the buyer is jointly liable).

Frequently asked questions

Who pays the transfer tax — buyer or seller?: In most cantons the buyer. In Basel-Country and Obwalden both split it; in Aargau and Appenzell Outer Rhodes it is freely agreed. The split belongs in the purchase contract.
Which cantons have no transfer tax?: Zurich, Uri, Glarus, Schwyz, Zug and Schaffhausen levy no transfer tax as such — only a comparatively small land-registry or notarisation fee applies.
How is the transfer tax calculated?: As a rule, purchase price × the cantonal rate. If there is no purchase price (e.g. a gift or inheritance) or it is clearly below market, the market or official value applies.
Can I reduce the transfer tax?: Partly: many cantons grant reduced rates for owner-occupied first homes or family transfers, and who pays is often negotiable. Inheritances and gifts to close relatives are exempt in most cantons.
When is the tax due?: On the transfer of ownership — around the notarisation and the entry in the land register. Ownership only becomes legally effective with the land-registry entry.