Property gains tax Basel-Landschaft: how it is calculated
The property gains tax is the largest tax item in a sale – and the most frequently underestimated. In the canton of Basel-Landschaft it is levied by the cantonal tax administration and falls on the seller. Well planned, it can be significantly reduced or deferred.
In brief
- The gain is taxed: sale price minus investment costs
- Rate 3 % to 25 %; from CHF 120,000 of gain a flat 25 %
- Short holding period (under 5 years): surcharge; long owner-occupation: deduction from the 21st year
- Replacement purchase within 2 years: the tax is deferred
What is taxed?
It is not the sale price that is taxed, but the property gain: the difference between the sale proceeds and the so-called investment costs. Liable is whoever sells – for married couples with joint ownership, both proportionally. The tax is an object tax and is calculated independently of your other income.
Investment costs: these deductions count
- Purchase price at the time of purchase (or the value applicable at the time in the case of inheritance)
- Value-adding investments: extension, conversion, first-time installation (e.g. new heat pump instead of oil heating, attic conversion) – with receipts
- Broker’s commission and advertising costs
- Notary and land registry costs at purchase and at sale
- Transfer tax, which you paid at purchase
Value-preserving maintenance costs (painting, repairs) are not deductible – they have already been deducted for income tax. That is why a clean separation of maintenance and investment over the entire holding period pays off.
The rate: 3 to 25 percent
The rate in the canton of Basel-Landschaft is progressive: it starts at 3 % for small gains and rises to 25 %. From a gain of CHF 120,000 the maximum rate of 25 % applies uniformly to the entire gain.
Holding period: surcharge and deduction
- Under 5 years of ownership: speculation surcharge – short-term sales are taxed more heavily
- From the 21st year of owner-occupation: deduction of CHF 5,000 per year, at most CHF 50,000 from the gain
Worked example
Bought in 2010 for CHF 700,000, sold in 2026 for CHF 1,000,000. Value-adding investments CHF 40,000 (heat pump). Broker’s commission 1 % = CHF 10,000, notary and land registry at sale CHF 2,000, transfer tax at purchase in 2010 CHF 8,750. Total investment costs CHF 760,750 → gain of around CHF 239,000. As this exceeds CHF 120,000: tax 25 % = around CHF 60,000. If the family buys another home in Switzerland within two years: tax deferred.
Tax deferral: replacement purchase, inheritance, gift
The tax is deferred (not waived) if you invest the proceeds within two years in a new owner-occupied home in Switzerland. The deferral applies to the reinvested portion. It is also deferred in the case of inheritance, advance inheritance and gift, as well as the division of marital property. The deferral must be applied for – nothing happens automatically. More on this in the guide Replacement purchase.
How to proceed
- Gather all receipts for investments since the purchase – even 20-year-old ones
- Estimate the tax before the sale: we work it out with you
- Check the replacement purchase if you buy again
- After the transfer: file the property gains tax return on time – Roman Frey, our property fiduciary, prepares it on a time basis with a quote in advance
Questions on this topic.
Who pays the property gains tax?
The seller.
- The notary may withhold part of the purchase price as security
- The buyer is subsidiarily liable – which is why this is regulated in the purchase contract
Do I have to file the return even in the case of a loss?
Yes. The tax administration sends the form after every transfer of ownership.
- In the case of a loss, no tax is due
- The return is nevertheless mandatory
Does the broker’s commission count as a deduction?
Yes, in full – as do the notary, land registry and advertisements.
What about an inherited property?
In the case of inheritance the tax is deferred.
- For the later sale, the deceased’s purchase price is decisive
- For properties held for a very long time a replacement value may apply – we clarify this with the tax administration
Plan taxes before selling?
We work out the property gains tax with you – before you sign.
Let’s talk about your property.
Call or write to us – reply within 24 hours.
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