Property Tax Gains: Definition
L’impôt sur les gains immobiliers en Suisse comme en Valais est un impôt appliqué aux bénéfices réalisés lorsque vous vendez votre bien immobilier.
Cet impôt est prélevé quand le prix de vente est supérieur au prix d’achat, c’est-à-dire lorsque le prix de vente dépasse le montant initialement investi dans le bien.
For example, if you bought a house for 300'000 CHF and you sold it later at 400'000 CHF, the taxable gain est de 100 000 CHF.
Ce gain sera alors soumis à l’impôt sur les gains immobiliers. En somme, cet impôt est calculé uniquement si la vente du bien génère un profit.
Property Gains Tax Scale
In the case where you sell a property within 25 years or more following its acquisition, the tax rates on real estate gains in Valais will be as follows:
Duration of ownership at the time of sale
Profit made after the sale
1 year
Up until 50'000 CHF 19.20 %
Between 50'001 CHF and 100'000 CHF: 28.80 %
Starting from 100'001 CHF: 38. 40 %
2 years
Up until 50'000 CHF 18 %
Between 50'001 CHF and 100'000 CHF: 27 %
Starting from 100'001 CHF: 36 %
3 years
Up until 50'000 CHF 15.60 %
Between 50'001 CHF and 100'000 CHF: 23.40 %
Starting from 100'001 CHF: 31.20 %
4 years
Up until 50'000 CHF 14.40 %
Between 50'001 CHF and 100'000 CHF: 21.60 %
Starting from 100'001 CHF: 28.80 %
5 years
Up until 50'000 CHF 13.20 %
Between 50'001 CHF and 100'000 CHF: 19.80 %
Starting from 100'001 CHF: 26. 40 %
6 years
Up until 50'000 CHF 12 %
Between 50'001 CHF and 100'000 CHF: 18 %
Starting from 100'001 CHF: 24 %
7 years
Up until 50'000 CHF 11.52 %
Between 50'001 CHF and 100'000 CHF: 17.28 %
Starting from 100'001 CHF: 23.04 %
8 years
Up until 50'000 CHF 11.04 %
Between 50'001 CHF and 100'000 CHF: 16.56 %
Starting from 100'001 CHF: 22.08 %
9 years
Up until 50'000 CHF 10.56 %
Between 50'001 CHF and 100'000 CHF: 15.84 %
Starting from 100'001 CHF: 21.12 %
10 years
Up until 50'000 CHF 10.08 %
Between 50'001 CHF and 100'000 CHF: 15.12 %
Starting from 100'001 CHF: 20.16 %
11 years
Up until 50'000 CHF 9.60 %
Between 50'001 CHF and 100'000 CHF: 14.40 %
Starting from 100'001 CHF: 19.20 %
12 years
Up until 50'000 CHF 9.12 %
Between 50'001 CHF and 100'000 CHF: 13.68 %
Starting from 100'001 CHF: 18.24 %
13 years
Up until 50'000 CHF 8.64 %
Between 50'001 CHF and 100'000 CHF: 12.96 %
Starting from 100'001 CHF: 17.28 %
14 years
Up until 50'000 CHF 8.16 %
Between 50'001 CHF and 100'000 CHF: 12.24 %
Starting from 100'001 CHF: 16.32 %
15 years
Up until 50'000 CHF 7.68 %
Between 50'001 CHF and 100'000 CHF: 11.52 %
Starting from 100'001 CHF: 15.36 %
16 years
Up until 50'000 CHF 7.20 %
Between 50'001 CHF and 100'000 CHF: 10.80 %
Starting from 100'001 CHF: 14.40 %
17 years
Up until 50'000 CHF 6.72 %
Between 50'001 CHF and 100'000 CHF: 10.08 %
Starting from 100'001 CHF: 13.44 %
18 years
Up until 50'000 CHF 6.24 %
Between 50'001 CHF and 100'000 CHF: 9.36 %
Starting from 100'001 CHF: 12.48 %
19 years
Up until 50'000 CHF 5.76 %
Between 50'001 CHF and 100'000 CHF: 8.64 %
Starting from 100'001 CHF: 11.52 %
20 years
Up until 50'000 CHF 5.28 %
Between 50'001 CHF and 100'000 CHF: 7.92 %
Starting from 100'001 CHF: 10.56 %
21 years
Up until 50'000 CHF 4.80 %
Between 50'001 CHF and 100'000 CHF: 7.20 %
Starting from 100'001 CHF: 9.60 %
22 years
Up until 50'000 CHF 4.32 %
Between 50'001 CHF and 100'000 CHF: 6.48 %
Starting from 100'001 CHF: 8.64 %
23 years
Up until 50'000 CHF 3.84 %
Between 50'001 CHF and 100'000 CHF: 5.76 %
Starting from 100'001 CHF: 7.68 %
24 years
Up until 50'000 CHF 3.36 %
Between 50'001 CHF and 100'000 CHF: 5.04 %
Starting from 100'001 CHF: 6.72 %
25 years
Up until 50'000 CHF 2.88 %
Between 50'001 CHF and 100'000 CHF: 4.32 %
Starting from 100'001 CHF: 5.76 %
More than 25 years
Up until 50'000 CHF 1 %
Between 50'001 CHF and 100'000 CHF: 2 %
Starting from 100'001 CHF: 3 %
How to calculate property gains tax?
Calculate Added Value
In Valais, to calculate tax on property gains, you first need to determine the plus-value sur la période où vous avez résidé dans le bien. Pour cela, il faut simplement soustraire le prix de vente au prix d’achat.
Calculating Residence Duration
Next, you will need to determine how long you have lived in the property; in other words, you will need to subtract the year of sale from the year it was bought vente du bien de l’année it was bought You will then have the number of years you have lived in the property.
Calculate the Tax
To find the final value of tax in Valais, you simply need to do a multiplication with the tax rate shown in the table above and the capital gain.
Calculation Example
Let's apply the above formulas to a concrete example. Let's say you bought a house in Valais for 750’000 CHF in 2009. In 2024, you sold this property for 900’000 CHF.
First, let's calculate the capital gain: 900,000 (sale price) - 750,000 (purchase price) = 1,000,000 (purchase price). 150’000 CHF
Then, the number of years you have lived in the property: 2024 (year of sale) - 2009 (year of acquisition) = 15
The final tax will therefore be: 150,000 (capital gain) x 15.36 % (tax rate for a property held for 15 years with a profit of more than CHF 100,001) = 23’040 CHF.
How Can I Reduce the Tax on Property Gains in Valais?
Although it is not possible to avoid property gains tax entirely, unless the profit made is small (less than CHF 100), you can nevertheless reduce it.
The best way to do that is to avoid changing residences too often. Indeed, the longer you stay in one place, the cheaper the tax will be. dans le même logement.
Exemple
For example, if you stay in the same home for more than 25 years, the tax rate on profits is much lower than if you only stay for 10 years, even if you make a profit of more than CHF 100,001. In that case, the rate will only be 3 %.
How Can I Reduce the Tax on Property Gains in Valais?
Selon l’art. 46 LFIn the canton of Valais, taxation is deferred to a later date if :
- Ownership is given by one spouse to another
- Ownership is transferred to one of the spouses as part of a divorce
- The property is inherited
- The property is transferred for technical reasons
- The proceeds of the sale are reinvested in another property under specific conditions (such as a farm).
Frequently Asked Questions
What is Valais property gains tax?
Valais property gains tax is levied when the sale price of a property exceeds the amount initially invested in it. It only applies if the sale generates a gain.
How to calculate property gains tax?
To calculate this tax:
- Calculate the capital gain : Sale price - Buying price
- Determine property ownership duration : Year of sale - Year of purchase
- Apply the tax rate (according to the scale for the length of ownership and the amount of the capital gain).
Example: A house sold after 15 years with a capital gain of CHF 150,000 would be taxed at 15.36%, or CHF 23,040.
What is the property gains tax rate in Valais?
The rate varies according to the length of ownership in years:
- Quick sale (less than 10 years of ownership): high rate.
- Long-term ownership (over 25 years): very low rate, often around 3%.
How can I reduce tax on property gains?
To reduce tax, it is preferable to keep the property for longerThe longer you hold it, the lower the rate. You should also consider réinvestir le produit de la vente in another property (under certain conditions).
