Property gains tax applies to anyone who sells a property or land in Switzerland. It is levied on the profit made between purchase and sale. The amount of tax varies greatly from canton to canton and depends, among other things, on the length of ownership, the amount of profit and possible deductions.
Below we provide a clear comparison of the cantonal systems, presented in tables, so that owners can quickly understand the differences.
Cantonal tax rates at a glance - Part 1
The first table shows the basic tax systems and main rates of the most important cantons. It shows which factors influence the tax burden and where the rates are particularly high or low.
Legend - System & tax structure
Dual system
Property gains of natural persons are taxed separately (property gains tax). Legal entities pay tax on profits as part of the ordinary profit tax.
Monistic system
Real estate gains are recognised for both individuals and legal entities via the real estate gains tax (separate special tax).
Progressive
The tax rate increases with the amount of profit. The higher the profit, the higher the percentage tax rate.
Flat (proportional)
A standardised tax rate, regardless of the amount of profit.
Proportional / progressive combined
Basic structure proportional, but with surcharges or reductions (e.g. depending on length of ownership or amount of profit).
Linked to income tax
Property gains tax is calculated in full or in part according to the income tax rate.
Duration of ownership reduction (long-term reduction)
The tax rate is reduced the longer the property is held.
Long-term value replacement / acquisition value replacement
After a very long period of ownership, a substitute value can be used to calculate the taxable profit instead of the effective purchase price.
| Canton | System & tax structure | Main theorem / mechanism | Remarks / Exceptions |
| Aargau (AG) | Dual system (progressive) | High initial rate (~40%) → low long-term rate (~5%) | Small gains tax-free; reduction with duration of ownership. |
| Appenzell Ausserrhoden (AR) | Dual system | Flat approx. 30% | Gains < CHF 3,000 tax-free; long-term replacement possible after 20 years. |
| Appenzell Innerrhoden (AI) | Dual system | Progressive 10-40% | Gains < CHF 4,000 tax-free; long-term replacement from 20 years. |
| Basel-Landschaft (BL) | Monistic system (progressive) | approx. 3% to ~25% | Long-term value replacement possible after 20+ years. |
| Basel-Stadt (BS) | Monistic system | 60% (0-3 years) → 30% (9+ years) | Owner-occupied properties possibly standardised 30%; earlier replacement of acquisition value possible. |
| Berne (BE) | Monistic system (progressive) | Progressive ~1.44% to ~8.1% | Profits < CHF 5,200 tax-free; reduction according to length of ownership. |
| Geneva (GE) | Dual system | 50% (25 years) | Long-term replacement for owner-occupied residential property optional. |
| Glarus (GL) | Dual system | Progressive 10-30% | Gains < CHF 5,000 tax-free; long-term value replacement from 30 years. |
| Grisons (GR) | Dual system | Progressive approx. 5-25% | Profits < CHF 4,200 tax-free; replacement of acquisition value in the absence of acquisition costs. |
| Jura (JU) | Monistic system | Progressive approx. 3.5-6% | Gains < CHF 4,000 tax-free; long-term value replacement from 30 years. |
| Lucerne (LU) | Dual system | Progressive, linked to income tax | Gains < CHF 13,000 tax-free; long-term value replacement from 30 years. |
| Neuchâtel (NE) | Dual system | Progressive approx. 10-30% | Long-term value replacement from 25 years. |
| Obwalden (OW) | Dual system | Flat 1.8% | Profits < CHF 5,000 tax-free; no reduction with duration of ownership. |
| Schaffhausen (SH) | Dual system | Progressive approx. 2-15% | Gains < CHF 5,000 tax-free; long-term value replacement from 10 years. |
| Schwyz (SZ) | Monistic system | Progressive approx. 8-30% | Adjustment according to length of ownership; various reduction levels. |
| St. Gallen (SG) | Dual system | Progressive via income tax + steps | Profits < CHF 2,200 tax-free; additional rates for high profits. |
| Thurgau (TG) | Dual system | Flat approx. 40% | Long-term replacement after 20 years for natural persons. |
| Uri (UR) | Monistic system | Progressive approx. 4-35% | Gains < CHF 7,000 tax-free; long-term value replacement possible. |
Special cantons and long-term regulations - Part 2
Many cantons offer long-term reductions or tax-free limits, which are particularly relevant for long-term ownership or inherited properties.
Focus on Zug, Zurich, Fribourg, Valais and Ticino
These cantons differ significantly from other regions in terms of calculation methods, scales and allowances. The second table shows these cantons in detail so that you can see the differences at a glance.
| Canton | System & tax structure | Main theorem / mechanism | Remarks / Exceptions |
| Zug (ZG) | Progressive | Approx. 10 -60 % depending on profit and duration of ownership | Tax-free gains often up to ~CHF 5,000; reduction possible with duration of ownership. |
| Zurich (ZH) | Progressive | Approx. 10 -40 % depending on profit | Tax-free limit up to ~CHF 5,000; reduction depending on length of ownership (e.g. 5% after 5 years, up to 50% after 20+ years). |
| Freiburg (FR) | Proportional/progressive | Approx. 35.2 % (up to 2 yrs.) → 16 %+ (for >15 yrs.) | Tax-free profits up to approx. CHF 6,000. |
| Valais (VS) | Progressive | Approx. 12 -24 % depending on profit | Reduction depending on length of ownership (e.g. from 6 years - approx. 4 % less per year); tax-free up to approx. CHF 100. |
| Ticino (TI) | Progressive | Approx. 4 -31 % depending on profit or duration of ownership | Very low tax exemption limit (~CHF 30); long-term reduction (especially >30 years of ownership). |
Conclusion and recommendation for action
Property gains tax can have a significant impact on the net proceeds of a property sale. In addition to the pure tax amount, the length of ownership, profit amount and possible deductions are decisive.
We recommend that owners obtain comprehensive information before selling and, if necessary, seek tax advice. The two tables provide you with a clear comparison of the cantonal systems and enable you to better estimate the likely tax burden.
It is worth taking a closer look at the individual cantonal regulations, especially in the case of long-term ownership or inherited properties.
Sources and notes
The tables are based on cantonal information on property gains tax and serve as a guide, but do not replace individual tax advice.
- WEKA Switzerland - Overview of cantonal tax rates and systems.
Link - UBS Switzerland - Information on progressive rates, long-term reductions and tax exemption limits.
Link
Note: The figures are representative values, actual tax amounts may vary depending on profit, length of ownership and cantonal particularities.
