Real estate transfer tax is due on every sale or transfer of real estate (inheritance, gift, etc.), regardless of the resulting gain or loss.
As a general rule, the sale price is used as the basis for calculating the real estate transfer tax. However, in the case of a transfer without consideration or at a price that is obviously below market value, the fair market value is used instead.

The real estate transfer tax is generally paid by the purchaser. However, the specific regulations vary by canton and should therefore always be checked based on the property’s location.

For example, in the canton of Basel-Stadt, the real estate transfer tax is generally 3% of the applicable purchase value. Special rules and a reduced tax rate apply to certain purchases of owner-occupied residential property.

It is also important to distinguish this from property gains tax: This generally applies to the selling party and is calculated based on the taxable property gain.

When selling real estate, both the buyer and the seller should therefore clarify early on which taxes and fees apply and who is responsible for paying them. Ponimmobilien assists property owners in coordinating the sale and highlights the relevant costs and charges. The final tax assessment is made by the competent tax authority or the notary’s office.

How much is the real estate transfer tax?

The amount of the real estate transfer tax in Switzerland is regulated at the cantonal level and therefore varies depending on the location of the property.

In the canton of Basel-Stadt, the real estate transfer tax is generally 3% of the applicable purchase value. When purchasing a primary residence, the tax rate can be reduced to 1.5% if certain legal requirements are met.

In the canton of Basel-Landschaft, the real estate transfer tax totals 2.5% of the purchase price. It is generally split equally between the buyer and seller, with each paying 1.25%.

Other cantons also have their own tax rates and, in some cases, special exemptions or tax breaks. Therefore, the specific tax amount should always be verified based on the canton and the type of real estate purchase.

Ponimmobilien assists owners and buyers in coordinating the sale. The final calculation and assessment are carried out by the relevant cantonal authority or the land registry office.