Property
gains tax.
Estimate your tax on resale in a few seconds. 2026 scales for the six French-speaking cantons — then refine the calculation with an LCR broker.
Calculate your tax
For a privately held property. Indicative estimate — the final amount depends on your situation and your commune.
Fill in the fields on the left and run the calculation to see your estimate, the gain breakdown and the scale applied.
Disclaimer. This calculator provides an indicative estimate for a privately held property (commercial properties and professional dealers follow other rules). It does not cover every special situation (tax deferral / reinvestment, inheritance, gift, division, partial disposal, successive acquisitions, indexation, etc.). The scales reflect the position known in June 2026 and come from the cantonal tax administrations and the FTA. For the canton of Jura, the result depends on the exact communal multiplier. This calculation does not replace an analysis by the tax administration or a professional (notary, fiduciary) — always verify the amount with your canton's official calculator.
Three principles,
six cantonal scales.
Property gains tax applies to the capital gain realised on the sale of a private property. It is a cantonal and communal tax: the Confederation levies nothing. Each canton sets its own scale.
The taxable gain
Gain = net sale price − (purchase price + acquisition costs + value-adding works). Brokerage fees and value-adding works reduce the base; routine maintenance and furniture do not.
The holding period
Everywhere, the longer the property is held, the lower the rate — to discourage speculation. In Geneva, it drops from 50% (< 2 years) to 2% (≥ 25 years).
The size of the gain
Valais, Neuchâtel and Jura add a progressive or bracket-based scale: the larger the gain, the higher the rate. A sale at a loss is never taxed.
The six French-speaking cantons
at a glance.
| Canton | Rate basis | Effective range | Standardised example | Specifics |
|---|---|---|---|---|
| Genève | Holding period only | 50% → 2% | CHF 20'800 (10.0 %) | Final cantonal tax; 2% from 25 yrs (2025). |
| Vaud | Holding period only | 30% → 7% | CHF 29'120 (14.0 %) | Main-residence occupation counted ×2; gain < 5’000 exempt. |
| Valais | Period + gain brackets | ≈ 38% → 1% | CHF 31'099 (15.0 %) | Calculated by brackets; 2/3 of the tax goes to the commune. |
| Fribourg | Holding period only | 35.2% → 16% (communal share included) | CHF 39'936 (19.2 %) | Communal share +60% of cantonal; speculation surcharge. |
| Neuchâtel | Progressive gain + period | 10% → 40% (±60% depending on the period) | CHF 39'811 (19.1 %) | 33% on the whole gain above 135’000; ±60% depending on the period. |
| Jura | Bracket × multiplier | ≈ 8% → 44% depending on the multiplier | CHF 59'923 (28.8 %) | Basic tax (3.5 – 6%) multiplied by the communal multiplier; gain < 4’000 exempt. |
The ranges are effective rates (communal share and multipliers included): the rate actually paid depends on the gain and the exact holding period. The "Example" column applies the same standardised case to each canton — a gain of 208'000 CHF, 11 years of holding, a total Jura multiplier of 4.85 (assumption). Scales in force in June 2026, verified against the cantonal laws on 31 July 2026.
Optimise your sale,
not just your tax.
Holding period, deductible works, tax deferral: an LCR broker reviews your file, free of charge and with no obligation.