720 people search each month for "property transfer tax Switzerland". The purchase-related costs vary considerably from canton to canton - from 0% in Zurich and Zug to 3.3% in Vaud. On a CHF 2M property, that can amount to a difference of CHF 66'000.
What is the property transfer tax?
The property transfer tax (Handänderungssteuer, HASt) is a cantonal tax that becomes due when ownership of a property changes hands. It is calculated on the purchase price and, in most cantons, is payable by the buyer. Some cantons split it equally between buyer and seller.
All 26 cantons compared
| Canton | Transfer tax buyer | Transfer tax seller | Land registry | Notary | Total approx. |
|---|---|---|---|---|---|
| ZH | 0% | 0% | 0.15% | 0.3% | ~0.5% |
| ZG | 0% | 0% | 0.2% | 0.2% | ~0.4% |
| LU | 0.75% | 0.75% | 0.1% | 0.2% | ~1.8% |
| SZ | 1% | 0% | 0.2% | 0.2% | ~1.4% |
| BE | 1.8% | 0% | 0.1% | 0.3% | ~2.2% |
| BS | 1.5% | 1.5% | 0.2% | 0.3% | ~3.5% |
| GE | 3% | 0% | 0.3% | 0.3% | ~3.6% |
| VD | 3.3% | 0% | 0.25% | 0.3% | ~3.85% |
The table shows selected cantons. For all 26 cantons, use our calculator.
Cost example: CHF 2 million property
| Canton | Buyer costs | Savings vs. VD |
|---|---|---|
| Zug | CHF 8'000 | CHF 69'000 saved |
| Zurich | CHF 9'000 | CHF 68'000 saved |
| Schwyz | CHF 28'000 | CHF 49'000 saved |
| Bern | CHF 44'000 | CHF 33'000 saved |
| Geneva | CHF 72'000 | CHF 5'000 saved |
| Vaud | CHF 77'000 | Reference |
Calculate your exact costs
Our free calculator shows all purchase-related costs for your canton - including a cross-canton comparison.
To the cost calculator →Tips for optimisation
- Compare cantons: For border municipalities (e.g. Zug vs. Zurich), a comparison is worthwhile.
- List movables separately: Movable items (kitchen, furniture) are not subject to the tax.
- Mind the timing: Some cantons change their rates annually - check the current status.
- Negotiation: In some cantons it can be agreed contractually who bears the transfer tax.
Source: Cantonal tax offices, as of April 2026. Non-binding.