Swiss stamp duty calculator
Calculator by Brokaro(opens in a new tab)Inputs
The price paid for the security (the consideration) on which the duty is calculated.
A trade is taxable only if a contracting party or an intermediary is a Swiss securities dealer (Effektenhändler, Art. 13 StG).
The sale is a separate trade with its own duty. 0 leaves it out.
Your share on the purchase
CHF 15.00
0.15% of the trade value, half of the full duty
Full duty on the purchase
CHF 30.00
0.3% of the trade value, both contracting parties together
The other half
Normally each contracting party owes half. If the counterparty is a foreign bank or a foreign stockbroker, its half falls away; the Swiss dealer remains liable for its own share (Art. 19 StG).
Who pays it
The Swiss securities dealer owes the duty. According to the ESTV it is almost always passed on to the client; how your provider handles it is in its price list.
Your share at other amounts
Per trade, when a Swiss securities dealer is involved and the security is not exempt.
| Trade value | Swiss/FL security | Foreign security |
|---|---|---|
| CHF 1,000 | CHF 0.75 | CHF 1.50 |
| CHF 5,000 | CHF 3.75 | CHF 7.50 |
| CHF 10,000 | CHF 7.50 | CHF 15.00 |
| CHF 50,000 | CHF 37.50 | CHF 75.00 |
| CHF 100,000 | CHF 75.00 | CHF 150.00 |
What this calculation assumes
- Rates under Art. 16 StG: 0.15% for securities of issuers domiciled in Switzerland or Liechtenstein, 0.3% for foreign securities, half per contracting party.
- The basis is the consideration, i.e. the price paid on a purchase or sale (ESTV).
- Not modelled: exemptions for certain investors such as foreign pension funds or collective investment schemes, the trading stock of professional dealers, and the issue of new domestic securities.
- Also not modelled: the return of securities for redemption, for example when a fund takes back your units. It is exempt from the Umsatzabgabe (Art. 14 StG); a sale on the exchange is not.
- The calculator does not say whether a particular provider charges the duty. That is in its price list and, where researched, on our broker pages.