What exactly is changing?
The real estate income tax rate stays at 30%. What changes is how the profit on old property is calculated: until now, 86% of the sale price was assumed to be the purchase cost – so only 14% was taxed. From 2027, it's only 80%, which means 20% of the sale price is taxed. As a result, the effective tax rises from 4.2% to 6% of the sale price.
For land that was rezoned after December 31, 1987 (for example, from green land to building land), the flat-rate purchase cost drops from 40% to 30%. The tax therefore rises from 18% to 21% of the sale price.
What is “old property”?
Old property (Altvermögen) means real estate that was no longer taxable on March 31, 2012 – in practice, mostly apartments, houses and land bought before April 1, 2002. Nothing changes for property bought later (new property): there, 30% of the actual profit is still due.
What does this mean for you as a seller?
Do the math yourself – enter your expected sale price:
What counts is the date of the sale – usually the day the purchase contract is signed.
A sale takes time: valuation, documents, marketing, viewings and the purchase contract. If you want to sell in 2026, now is the time to start.
Does the main-residence exemption still apply?
Yes. If the property was your main residence for long enough, the sale can still be completely tax-free – whether it's old or new property. Your notary, lawyer or tax advisor can confirm whether the exemption applies to you.
