Casatax 2026 in Geneva: new thresholds, conditions and savings from 1 March

What is Casatax?

Casatax is a tax advantage introduced in 2004 by the canton of Geneva to make home ownership more accessible. Set out in article 8A of the Geneva law on registration duties (LDE), it allows any buyer of a home intended as their main residence to benefit from a significant reduction on two cost items:

• registration duties (transfer duties), which normally amount to 3% of the purchase price;
• the costs of creating the mortgage note (cédule hypothécaire), where a mortgage loan is used.

⚠️ Casatax is a scheme exclusive to Geneva. It does not apply in any other Swiss canton.

Without Casatax, total acquisition costs in Geneva amount to around 4% of the purchase price (transfer duties + land registry + notary fees). These costs must be covered solely from own funds — they can neither be borrowed nor financed through the 2nd or 3rd pillar. Casatax therefore directly reduces the amount of own funds required.

New Casatax rates for 2026

Each year, Casatax amounts are revised on 1 March in line with the Geneva construction price index (IPC-GE). For 2026, the index reached 115.5 points in October 2025 (compared with 113.8 in 2024), resulting in an increase of +1.4%.Comparison of Casatax rates

Source: Official press release of the Geneva Conseil d’État, 4 February 2026.

What these figures mean in practice

• The ceiling of CHF 1’394’928 is the maximum purchase value for eligibility. If you are unsure of the value of the property you are considering, a property valuation lets you check in advance that you remain below this threshold and eligible for Casatax.
• The reduction of CHF 20’924 is the maximum saving on registration duties. If your purchase price is below the ceiling, the reduction is calculated proportionally.
• The 50% reduction on the mortgage note applies regardless of the amount of the mortgage deed.

Conditions for Casatax 2026

To obtain the Casatax reduction, all the following conditions must be met at the same time:

Conditions relating to the property

• The property must be a home (an apartment under PPE condominium ownership or a detached house)
• The purchase price must not exceed CHF 1’394’928 (from 1 March 2026)
• The property is located in the canton of Geneva

Conditions relating to the buyer

• The buyer must be a private individual (a company cannot benefit from Casatax)
• The property must become the buyer’s main residence
• Proof of occupation must be provided to the cantonal administration within 2 years of the purchase
• The buyer must occupy the property continuously for at least 3 years

Procedural condition

• The Casatax application must be made at the time of the notarial deed. It cannot be submitted afterwards. Your notary and your broker coordinate to include it in the deed of sale.

⚠️ If the occupation commitments are not met (quick resale, letting, moving out), the tax advantage is clawed back in full by the administration.

How to apply for Casatax

The procedure is simple, provided it is done at the right time:

• Before signing: tell your broker or notary that you wish to benefit from Casatax. They will check your property’s eligibility.
• On the day of the deed: the Casatax clause is included directly in the deed of sale executed before the notary.
• Within 2 years of the purchase: send the cantonal tax administration (AFC) the declaration of use form and a certificate of residence, available on the canton of Geneva’s e-démarches platform.
• For at least 3 years: occupy the property as your main residence to secure the advantage permanently.

In summary

Casatax 2026, in force since 1 March, offers a concrete opportunity to reduce the cost of buying a home in Geneva. With the ceiling raised to CHF 1’394’928 and a registration duty reduction of up to CHF 20’924, the scheme remains one of the most effective tax levers for buyers in Geneva.

If your property project is close to the price threshold, the entry into force of the new rates is worth taking into account in your signing schedule.

Planning to buy in Geneva in 2026? Contact our team to check your eligibility for Casatax and optimise your financing plan.