Swiss Real Estate 2026 Setup
Calculate the change tax (one-time for purchase), annual property tax, and rental value for properties in Switzerland.
Property details
Tax Calculation
Come utilizzare Imposta Immobiliare Svizzera 2026
Insert corner and purchase price
The canton determines the tax rate of the transfer tax (0% in Zurich to 3% in Geneva/ Basel). Zurich does not apply the transfer tax.
Indicate property tax value
Tax value (official value) is the basis for annual property tax, typically lower by 20-40% compared to market value.
Catastrophic value for rental value
The rental value (approximately 3.5-4% of the sale value) must be taxed as fictitious rent. It is added to income.
Understand costs as one-time and annual only
Tax on change of ownership and due at first instance for purchase. Annual property tax is collected based on official fiscal value.
Suggerimenti
- Zurich does not apply the change in value tax: a direct advantage for high-value properties compared to Geneva (3%).
- Long-term possession reduces property income tax: after 20+ years, a reduced rate is often applied.
- Rent and renovation expenses are deductible from rental income and reduce tax liability.
- Tax value is usually lower than market value: in more expensive areas it's a tax advantage.
Domande frequenti
What is transfer tax?
It is a one-off charge due on the purchase of a property, calculated on the purchase price. The Canton of Zurich does not apply it; Geneva, Basel and Fribourg require 3% of the purchase price.
What is the imputed rental value?
Homeowners living in their own home must tax a notional rental value (about 3.5-4% of market value) as income. In exchange, mortgage interest and maintenance costs are deductible.
Who pays the transfer tax: the buyer or the seller?
In most cantons the buyer and seller split the tax, or the buyer bears it entirely. The exact rule varies by canton and can be agreed contractually.
Is there a real estate capital gains tax?
Yes. The real estate gain (sale price minus acquisition value and costs) is taxed separately on sale. The rate varies according to holding period and canton.