Calculating capital gains tax in Geneva

Calculating capital gains tax in Geneva

In the canton of Geneva, a seller of real estate is subject to capital gains tax. This tax is applied regardless of where the seller is domiciled (in Switzerland or abroad). It is calculated on the profit of the sale (less the amount of improvement work and expenses).

The tax rate decreases over time:

  • Less than two years: the rate is 50%
  • From at least two years: the rate is 40%
  • From at least four years: the rate is 30%
  • From at least six years: the rate is 20%
  • From at least eight years: the rate is 15%
  • From at least ten years: the rate is 10%
  • From 25 years: not taxable.

There are, however, exceptions. This is the case for a property obtained through a donation or inheritance (if death occurred after 1 January 2001). For a donation or inheritance, the acquisition value corresponds to the value of the real estate when the donor or deceased acquired it. For inheritance, the acquisition value corresponds to the value of the real estate on the date of death.

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The information contained on this website is for information purposes only. This information can in no way be construed as a recommendation, invitation, or offer to conclude a contract, nor to purchase or sell real estate.

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This content is provided for information and discussion purposes only. It does not constitute a recommendation, invitation or offer to enter into a contract or to buy or sell real estate. All information, including facts, opinions or quotations, may be condensed or summarized and is expressed as of the date of writing. The information does not take into account the financial or tax situation and/or needs of any specific recipient. In the event of any discrepancy of interpretation between the French, German, English and/or Italian versions, only the French text shall prevail.