Steuer-Zerleger/CH/pillar-3a/pension-or-lump-sum/lump-sum-withdrawal/property-gains-tax/inheritance-tax/tax-by-municipality, all calculators

How much tax do you save today with pillar 3a or a pension fund buy-in – and what does the withdrawal cost later? Franc by franc, by federal, cantonal, municipal and church tax.Pillar 3a and pension fund buy-ins: save now, pay later – all cantons and all municipalities.Not just a number – see how your income and wealth tax comes about, franc by franc: federal, cantonal, municipal and church tax, bracket by bracket. All 26 cantons, all municipalities.Income and wealth tax bracket by bracket – all cantons and all municipalities.How much tax does a payout from your pension fund, pillar 3a or vested benefits cost? One-off and separate from your salary – broken down block by block into federal, cantonal, municipal and church tax.Lump-sum withdrawal tax block by block – all cantons and all municipalities.A lifelong pension or a lump sum from your pension fund? What you keep after all taxes – compared year by year, with federal, cantonal, municipal and church tax.Pension or lump sum: what you keep after all taxes – all cantons and all municipalities.How much property gains tax will you pay when you sell your flat or house? Gain, period of ownership and tax scale broken down – with cantonal, municipal and church tax where they apply.Property gains tax when you sell – all cantons and all municipalities.How much tax is due when you inherit or receive a gift? Tax-free amount, tax scale and municipality broken down – for every relationship, with a comparison of all 26 cantons.Inheritance and gift tax – all 26 cantons, every relationship.One household, every municipality: what your profile pays in income and wealth tax in each municipality in Switzerland – as a map, canton comparison and ranking.One household in all municipalities – map and ranking.

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Property gains tax calculator

How much property gains tax will you pay when you sell your flat or house? The calculator breaks down gain, holding period and tariff for every municipality – with married couples, co-ownership and a comparison of all 26 cantons.

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R1Overview

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One-off tax on the payout · separate from other income

Estimate only, not adviceEarly withdrawal for home ownership (WEF) is taxed in the same way

Pension or lump sum? Compare what is left after all taxes ›

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R2Who takes how much

R3Staggering

R4Lump sum in blocks of 50,000

InfoGood to know about lump-sum withdrawals

Early withdrawal for a home (WEF)

An early withdrawal from a pension fund or pillar 3a for home ownership is taxed in the same way as a payout and added to your other withdrawals in the same calendar year. If you later repay an early withdrawal from the pension fund, the tax you paid is refunded on request, without interest; this right lapses 3 years after the repayment (Art. 83a BVG). The repayment is not deductible from income, and an early withdrawal from pillar 3a cannot be repaid. The calculator does not include the repayment.

Buy-in before withdrawal

If you bought into your pension fund in the 3 years before the withdrawal, the tax authority may reverse the deduction for the buy-in (Art. 79b para. 3 BVG). This is not included here.

Pension or lump sum?

A pension is taxed every year together with your other income; a lump sum is taxed once, separately.

Pension instead of lump sum?

After the withdrawal

The withdrawal, after tax, counts as part of your wealth (wealth tax) – for the first time on the reference date of 31 December of the year of withdrawal; interest and returns from it are income.

Staggering and tax avoidance

Staggered withdrawals are common, for example across several pillar 3a accounts or partial withdrawals from the pension fund. If withdrawals are split up only to save tax, the tax authority may in an individual case treat this as tax avoidance and add the withdrawals together.

Estimate only, not advice

Calculated according to the rules of each canton and checked against the FTA calculator; the tax assessment is what counts. Not taken into account: residence abroad (tax at source) and benefits for surviving dependants or in the event of invalidity.

R2Who takes how much

R3Per franc more or less

R4Income in tax brackets

Tip: tap or hover over rows, bands and bars to see the details.

R5Marginal-rate steps

Use the left and right arrow keys to move the income; Home and End jump to the edge.

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Map base: Federal Statistical Office (FSO), ThemaKart set 2026; © swisstopo (swissBOUNDARIES3D, official building address directory)

How the Steuer-Zerleger calculates: explanation, questions and examples for 2026

How the Steuer-Zerleger calculates

With this calculator you can work out property gains tax: the tax on the gain from selling a property held as a private asset. It is levied once, separately from income, in the canton where the property is located – not where you live.

The gain is the sale price minus the investment costs: purchase price, value-adding investments, and purchase and sale costs. The calculator applies the canton’s tax scale to it. The cantons calculate very differently: with a fixed rate that falls with the period of ownership, with a progressive tax scale and surcharges or reductions, and in Zug with a tax scale based on the return. In most cantons the tax is the same throughout the canton; only in Bern, Jura, Obwalden, Schaffhausen, Solothurn and Basel-Stadt do the municipality’s tax coefficients count.

The period of ownership counts almost everywhere: if you own a property for a short time you pay more, and after a long period of ownership the tax falls – depending on the canton, via the rate, the tax or the gain. The calculator shows step by step how the amount comes about and calculates the same sale in all 26 cantons. In ‘Advanced’ mode you enter the costs individually, an acquisition by inheritance or gift, a substitute value and a replacement purchase.

What counts is the tax assessment of the canton where the property is located.

Frequently asked questions

How is property gains tax calculated?

The investment costs are deducted from the sale price; what remains is the gain. The canton applies its tax scale to it and takes the period of ownership into account with a surcharge or a reduction. The rate is the tax as a percentage of the gain. ‘You keep’ is the gain after tax, not counting the mortgage or other costs. The calculator shows every step up to the total and the comparison of all 26 cantons.

Do you save tax if you own a property for longer?

In almost all cantons, yes: if you own it for a short time you pay a surcharge or a higher rate, and after a long period of ownership the tax falls. How much and from when varies widely – some cantons reduce the rate, others the tax, others the gain. In Zug, the main factor is the property’s return. Enter the dates of purchase and sale, and the calculator works out the period of ownership itself.

What counts as investment costs?

The purchase price or the value at acquisition, value-adding investments such as an extension or a new kitchen that adds value – not maintenance – and purchase and sale costs such as notary, land registry and estate agent’s commission. In Aargau and Obwalden a flat rate applies after a long period of ownership if it is higher; in Graubünden and Basel-Landschaft the investment costs are adjusted for inflation. The calculator does this itself.

Does the municipality play a role?

Only in six cantons: in Bern, Jura, Obwalden, Schaffhausen and Solothurn the tax coefficients of the municipality and church are added; in Basel-Stadt what counts is whether the property is in Basel, Riehen or Bettingen. In all other cantons the tax is the same throughout the canton, even where it is levied as a municipal tax.

Is anything different for owner-occupied homes?

In Basel-Stadt, Vaud, St Gallen and Basel-Landschaft the tax depends on whether you lived in the property yourself; the calculator asks about this there. In Basel-Stadt, for example, the rate for owner-occupied property starts at 30% instead of 60%. If you replace an owner-occupied home with a new one, the tax can be deferred in full or in part (replacement purchase); ‘Advanced’ mode calculates this.

What applies to married couples and co-ownership?

You choose whether the property belongs to you alone, to a married couple in equal halves, or whether you hold a share in co-ownership. Depending on the canton, the gain is then taxed per owner or jointly; the calculator applies the canton’s rule. It does not cover communities of heirs or simple partnerships.

When is the tax deferred?

On inheritance, gift, transfer of ownership between spouses and replacement of an owner-occupied home, property gains tax is deferred. Only the later sale is then taxed. In ‘Advanced’ mode the calculator handles an acquisition by inheritance or gift with the date and price of the last taxable disposal, as well as a replacement purchase.

What about property transfer tax?

Property transfer tax and the notary and land registry fees are separate charges and not part of property gains tax. What you pay of these as the seller counts as sale costs, forms part of the investment costs and reduces the gain. The calculator does not take into account losses from other properties in the same year or properties held as business assets.

Property gains tax in 2026 on a gain of CHF 300,000 in all cantons

Sale price CHF 1,200,000, investment costs CHF 900,000, purchase on 30 June 2024, 2016 or 2001, sale on 1 July 2026 (period of ownership 2, 10 or 25 years and 1 day), sole ownership, not owner-occupied, without church tax, ‘Simple’ mode. Where the municipality counts – in Bern, Jura, Obwalden, Schaffhausen, Solothurn and Basel-Stadt – the cantonal capital is used. For your own property, use the calculator above.

Property gains tax in 2026 on a gain of CHF 300,000 in all cantons
CantonOwned for 2 yearsCHFRateOwned for 10 yearsCHFRateOwned for 25 yearsCHFRate
Geneva120,00040.00%30,00010.00%6,0002.00%
Zug48,00016.00%30,00010.00%30,00010.00%
Ticino87,00029.00%33,00011.00%15,0005.00%
Obwalden (Sarnen)46,92615.64%34,12811.38%42,66014.22%
Vaud72,00024.00%42,00014.00%21,0007.00%
Aargau108,00036.00%48,00016.00%15,0005.00%
Valais81,90027.30%50,40016.80%7,5002.50%
Schaffhausen (Schaffhausen)93,01531.01%53,66317.89%28,6209.54%
Fribourg96,00032.00%57,60019.20%48,00016.00%
Solothurn (Solothurn)67,61222.54%60,16020.05%37,80412.60%
Neuchâtel123,43541.15%60,76820.26%37,98012.66%
Uri84,10028.03%60,90020.30%31,90010.63%
Lucerne83,55527.85%62,98821.00%53,34717.78%
Schwyz102,13234.04%63,83321.28%25,5338.51%
Basel-Landschaft120,00040.00%66,00022.00%59,25019.75%
Nidwalden93,00031.00%66,00022.00%43,50014.50%
Glarus100,62533.54%70,00023.33%13,1254.38%
Bern (Bern)131,59443.86%76,32025.44%44,58414.86%
Jura (Delémont)106,87535.63%85,50028.50%72,67524.23%
Appenzell Innerrhoden122,52840.84%87,52029.17%54,70018.23%
Zurich109,40036.47%87,52029.17%54,70018.23%
Appenzell Ausserrhoden99,00033.00%90,00030.00%56,25018.75%
Graubünden90,00030.00%90,00030.00%55,10218.37%
St Gallen92,99431.00%90,28530.10%81,25627.09%
Thurgau134,40044.80%96,00032.00%33,60011.20%
Basel-Stadt (Basel)180,00060.00%109,80036.60%36,00012.00%
  • Aargau and Obwalden (10 years): calculated with the flat-rate investment costs of 80% of the sale price, because they are higher than the actual investment costs. Basel-Landschaft (10 and 25 years) and Graubünden (25 years): investment costs adjusted for inflation. The rate always refers to CHF 300,000.