Switzerland capital gains tax calculator: private gains and cantonal property tax
The calculation splits in two. Shares, funds and crypto held as a private investor are exempt: the tax on your gain is zero, whatever the size. Real estate genuinely computes: pick the canton the property lies in and the calculator applies its statutory Grundstückgewinnsteuer scale to the actual gain, holding period included.
Enter sales by hand or import your Swissquote or exchange CSVs. Movable sales still enter so you see the zeros and the warnings that matter when trading starts to look professional. The property card has the canton selector. Everything stays in your browser.
Rates current as of 2026-09-17, from the ESTV Kreisschreiben Nr. 36 and the cantonal statutes cited on each canton.
Current rules
The rates behind the number
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares, ETFs and funds (private investor) | Nothing. Gains on movable private property are exempt (Art. 16(3) StHG) |
| Crypto (private investor) | Nothing, same exemption |
| Collectibles and other movables | Nothing, same exemption |
| Frequent, leveraged or derivative-driven trading | Requalified as self-employment income on the ordinary scales if the Kreisschreiben Nr. 36 criteria fail |
| Swiss property | The canton's Grundstückgewinnsteuer on the actual gain; your own home included |
Cantonal property gains taxes the calculator embeds (holding-period scales, citations in the app)
| Canton | Scale |
|---|---|
| Zürich (§ 225 StG ZH) | Marginal 10 to 40% over the gain, x holding factor 1.5 (under 1 year) to 0.5 (20 years and more); gains under CHF 5,000 not taxed |
| Bern (Art. 144-147 StG BE) | Marginal einfache Steuer 1.44 to 8.10%, x municipal multipliers; gain cut 2% per year from 5 years, +10 to +70% surcharge under 5 years |
| Vaud (art. 72 LI VD) | One rate on the whole gain by holding years: 30% under 1 year down to 7% from 24 years; gains under CHF 5,000 exempt |
| Geneva (IBGI) | One rate on the whole gain: 50% under 2 years, then 40, 30, 20, 15 and 10% by band, 2% from 25 years |
| Aargau (§ 109 StG AG) | One rate by completed holding year: 40% in the first year down stepwise to 6% by the 25th, 5% after |
| St. Gallen (Art. 140-141 StG SG) | Marginal einfache Steuer 0 to 11% (flat 10% of the whole gain over CHF 600,000), x uniform Steuerfuss (2026: 325%); +1% per year short of 5, -1% per year beyond 15 |
| Lucerne (SRL 647 with § 57 StG LU) | The income tariff applied to the gain, x 4.2 units; +10% per year short of 5 (capped at 40% of the gain), -1% per year beyond 8; gains to CHF 13,000 not taxed |
| Other cantons | Type the applicable rate: the manual fallback applies it to the whole gain |
Tables are rendered from the source records retrieved 2026-09-17; the cantonal scales are read from the statutes cited in each row.
Questions
Switzerland capital gains questions
Is there a capital gains tax in Switzerland?
On movables, no. Gains from selling shares, funds, crypto or collectibles out of private property are exempt at every level, federal and cantonal, under Article 16(3) of the Tax Harmonisation Act. Real estate is the exception: gains on Swiss property are taxed by the canton on its own Grundstückgewinnsteuer scale, separate from income tax.
When does the exemption stop being true?
When your trading reads as professional securities dealing. The tax authorities presume private asset management while five criteria hold together: sold securities held at least six months, annual trading volume at most five times the portfolio's opening value, realised gains below half of net income, no leverage (or investment income above the debt interest), and derivatives used only to hedge. Fail several and the profits can be taxed as self-employment income on the ordinary scales.
How is the property gains tax computed?
On the actual gain: sale price less purchase price, acquisition costs and value-enhancing works. Every canton has its own scale, usually with a holding-period incentive (shorter holding, higher rate). This calculator embeds the statutory scales of Zürich, Bern, Vaud, Geneva, Aargau, St. Gallen and Lucerne, and takes a typed rate for the rest.
Is my own home exempt?
No. Unlike most countries, Switzerland taxes the gain on a principal residence under the Grundstücksgewinnsteuer like any other. Several cantons instead defer the tax when you buy a replacement property within the usual time (Steueraufschub), which postpones rather than cancels it.
What is the securities dealer tax?
The Effektenumsatzsteuer is a stamp duty of 0.15% on Swiss and 0.3% on foreign securities, charged on the transaction by the dealer. It is not a tax on your gain and does not change the exemption.
What is the legal basis of the exemption?
Gains on movable private property (shares, ETFs, funds, crypto, collectibles) are tax-exempt for private individuals in Switzerland, at federal and cantonal level alike: Art. 16 para. 3 of the Tax Harmonisation Act (StHG) and Art. 16 para. 3 DBG. The exemption presumes private asset management. ESTV, Kreisschreiben Nr. 36 (gewerbsmässiger Wertschriftenhandel, 27 July 2012): https://www.estv2.admin.ch/dvs/kreisschreiben/dbst-ks-2012-1-036-d-de.pdf
What are the five Kreisschreiben Nr. 36 criteria?
The five safe-harbour criteria of Kreisschreiben Nr. 36 (all must be met cumulatively for the tax authorities to presume private asset management): sold securities held at least 6 months; annual transaction volume (purchases plus sales) no more than five times the securities and cash balance at the start of the period; realised capital gains below 50% of net income (gains not needed to live on); no leverage, or taxable investment income exceeding the debt interest; derivatives used only to hedge own positions.
What happens if the criteria fail?
If the criteria are not all met, professional securities dealing (berufsmässiger Wertschriftenhandel) cannot be excluded: the gains are then taxed as income from self-employment on the ordinary federal and cantonal scales. A registered securities dealer (Effektenhändler) is taxed as a business from the outset.
Which cantonal scales does the calculator embed?
Gains on Swiss real property are taxed by the cantons under cantonal Grundstücksgewinnsteuer / impôt sur le gain immobilier laws, separate from income tax, on the actual gain (sale price less cost basis including value-maintaining and value-enhancing expenditure). Every canton has its own scale, almost always progressive by holding period; the ch-cgt engine embeds the statutory scales of Zürich (§ 225 StG ZH), Bern (Art. 144-147 StG BE), Vaud (Art. 72 LI VD), Geneva (ge.ch IBGI barème), Aargau (§ 109 StG AG), St. Gallen (Art. 140-141 StG SG) and Lucerne (§§ 22-24 SRL 647 with the § 57 StG LU tariff), each with its citation.
Is the seller's own home exempt?
The seller's own home is NOT exempt from the Grundstücksgewinnsteuer: Switzerland taxes the gain on a principal residence like any other. Many cantons instead grant relief for replacement purchases (Steueraufschub / report d'imposition) when the proceeds are reinvested, which defers rather than exempts the tax; that deferral is outside this calculator.
What is the securities dealer tax?
The securities dealer tax (Effektenumsatzsteuer, 0.15% on Swiss and 0.3% on foreign securities) is a stamp duty on the transaction collected by the dealer, not a tax on the gain.
Do losses offset anything?
Losses on movables give no relief (there is no tax to shelter), and property losses do not offset gains on other properties or other assets: the Grundstücksgewinnsteuer is assessed per property. Some cantons allow a property loss to be carried against later property gains (Lucerne for 30 years, SRL 647 § 21); this calculator does not model carry-forwards.
Is there a wealth tax?
Wealth tax (Vermögenssteuer) is levied annually by the cantons on net wealth including securities at market value; it is outside this calculator.