CANTON
NORMAL TAX
REDUCED TAX
Aargau
None
Baselland
2.5% (buyer and seller each half)
Basel City
3.0%
1.5% for owner-occupation
Bern
1.8%
First 800,000 exempt for home buyers. Reduced for family members, inheritance and gift.
Luzern
1.5%
Solothurn
2.2%
1.1% for sale to spouse and descendants
Zug
None
Zurich
None
Real estate transfer tax is due on every sale or transfer of real estate (inheritance, gift,...), regardless of the resulting profit or loss.
As a rule, the sales price is used as the assessment basis for calculating the transfer tax. In the case of a gratuitous transfer or an obviously lower market price, however, the market value is applied.
As a rule, the sales price is used as the assessment basis for calculating the transfer tax. In the case of a gratuitous transfer or an obviously lower market price, however, the market value is applied.