IBGI calculator in Geneva: the property capital gains tax
Enter the purchase, the works and the sale: the calculation applies the Geneva scale and retains the more favourable acquisition value.
Fill in the fields: the calculation appears instantly, nothing is sent.
A scale that decreases with the holding period
The tax on real estate profits and capital gains applies to the capital gain realized on the resale of a Geneva property, and its rate decreases with the holding period: very heavy on a quick resale, it drops to as low as 2% beyond 25 years of ownership. The scale targets speculation, not long-term ownership.
Since 1st January 2025, full exemption after a long holding period no longer exists: a floor rate remains whatever the age of the property.
What reduces the taxable capital gain
The capital gain is not the gross difference between the two prices. The brokerage commission is deducted from the sale price, and the acquisition value follows whichever path is more favourable: either the purchase price increased by 4% for costs plus value-adding works, or, beyond 10 years of ownership, a revalued tax value.
Keeping invoices for works therefore pays off: only works that increase the value of the property enter into the calculation, excluding routine maintenance. The regime applicable to a property received by inheritance is covered in the guide to inheritance tax.