🇨🇭 Switzerland

Property Taxes and Buying Costs in Switzerland

Budget 1–5% on top of the price for a resale apartment. On a 60 m² apartment in Geneva (about €852,000) that is roughly €8,520–€42,600.

Costs when you buy

Property transfer tax (Handänderungssteuer)
0–3.3% of price, varies by canton
Zurich and a few other cantons charge none; Geneva about 3%.
Notary and land registry fees
approx. 0.1–1% of price, varies by canton
Mortgage registration (Schuldbrief)
Cantonal fee on the mortgage amount, often 0.1–0.5%
VAT on new builds
Generally none on the sale of residential property

Costs while you own

Property tax (Liegenschaftssteuer)
0–0.3% of tax value a year in cantons that levy it
Wealth tax
Cantonal wealth tax on the property's tax value, net of attributable debt
Imputed rental value (Eigenmietwert)
Taxed as income for owner-used homes
Voters approved its abolition in September 2025; implementation date not yet set (expected 2028 at the earliest). Cantons may add a second-home property tax.

Tax on rental income

Non-residents pay federal, cantonal and communal income tax on Swiss rental income net of expenses, at rates that vary by canton.

Frequently Asked Questions

What taxes do you pay when buying property in Switzerland?↓
Property transfer tax (Handänderungssteuer): 0–3.3% of price, varies by canton. Notary and land registry fees: approx. 0.1–1% of price, varies by canton. Mortgage registration (Schuldbrief): Cantonal fee on the mortgage amount, often 0.1–0.5%. VAT on new builds: Generally none on the sale of residential property.
What are total closing costs in Switzerland?↓
Typically 1–5% of the purchase price for a resale apartment.
How is rental income taxed in Switzerland for non-residents?↓
Non-residents pay federal, cantonal and communal income tax on Swiss rental income net of expenses, at rates that vary by canton.
Buying property in Switzerland: step-by-step guide →
Property prices in Switzerland →Apartments for sale in Switzerland →Rental yield calculator →

Last reviewed 2026-10. General information, not tax or legal advice: rates change and often depend on region and buyer status, so confirm with a local notary, lawyer or tax adviser. Sources: PwC Switzerland: Lex Koller tightening ahead, admin.ch: Cantonal property taxes on second homes.