Transfer Tax on Property Sales: Cantons, Rates and Exemptions

Transfer tax on property sales varies by canton – some cantons levy it, others do not. Sellers should know who pays, what the rate is and which exemptions apply.

An experienced agent knows cantonal rules and factors the tax into the sale process. On makli.ch, owners find agents with regional tax expertise.

Transfer tax is borne by buyer or seller – depending on cantonal rules and agreement. Bern levies it (approx. 1.8 %), Solothurn too (approx. 2 %), Zurich has not since 2005. Geneva, Vaud, Ticino and many other cantons have their own rates and rules.

For condominiums, share transfer tax may also apply. Clarify before contract who bears the tax. A first estimate of net proceeds should include the tax.

For inheritance, gifts and transfers between spouses, most cantons offer relief or exemptions – sometimes with conditions (residence, holding period). Sale to third parties is subject to full transfer tax.

Notary and tax adviser clarify the specific situation. An agent with regional experience warns of pitfalls. Compare on makli.ch agents from your canton.

Transfer tax can noticeably reduce net proceeds – plan for it early. An experienced agent and notary ensure clarity.

List free on the owners page and choose an agent with cantonal tax knowledge on makli.ch.