Notary Fees and Transfer Tax in Vaud

Transfer tax in Vaud

The transfer tax (droits de mutation) in Vaud is composed of two elements. The cantonal tax (droit cantonal) is set at 1.5 percent of the purchase price. The communal tax (droit communal) is set by each municipality and varies. In Montreux, the communal tax is 0.7 percent, bringing the total transfer tax to 2.2 percent of the purchase price.

The transfer tax is calculated on the purchase price as stated in the notarial deed. It is paid by the buyer to the notary at the time of signing, and the notary remits it to the cantonal and communal authorities. The transfer tax cannot be financed with a mortgage — it must be paid in cash.

Notary fees in Vaud

The notary's professional fees (honoraires) are regulated by the cantonal tariff (tarif des notaires vaudois). They are calculated on a sliding scale based on the purchase price. For a property priced at CHF 1 million, the notary fee is approximately CHF 1,500 to CHF 2,500. For a property priced at CHF 5 million, the fee is approximately CHF 5,000 to CHF 8,000.

The notary's fees cover the preparation of the purchase deed, the verification of the legal status of the property, the execution of the deed and the registration of the transfer in the land register. They do not cover disbursements (frais de débours) — costs incurred by the notary on behalf of the parties.

Land register fees

The land register registration fee (émolument du registre foncier) is charged for registering the transfer of ownership in the land register. In Vaud, this fee is calculated as a percentage of the purchase price and is typically in the range of 0.05 to 0.1 percent. For a CHF 2 million property, the land register fee is approximately CHF 1,000 to CHF 2,000.

If the purchase is financed with a mortgage, there is an additional fee for registering the mortgage (cédule hypothécaire) in the land register. This fee is also calculated as a percentage of the mortgage amount and is typically CHF 500 to CHF 2,000.

Worked examples

For a CHF 1 million property in Montreux: transfer tax CHF 22,000 (2.2%), notary fees CHF 2,000, land register fees CHF 1,000. Total transaction costs approximately CHF 25,000 (2.5% of purchase price).

For a CHF 3 million property in Montreux: transfer tax CHF 66,000 (2.2%), notary fees CHF 5,000, land register fees CHF 2,500. Total transaction costs approximately CHF 73,500 (2.45% of purchase price). These figures are indicative — the exact amounts depend on the specific transaction and the notary's tariff.

Key points

• Vaud transfer tax: 1.5% cantonal + 0.7% communal (Montreux) = 2.2% total
• Notary fees: regulated sliding scale — approximately CHF 1,500–8,000 depending on price
• Land register fee: 0.05–0.1% of purchase price
• Mortgage registration fee: additional CHF 500–2,000 if financing
• All transaction costs paid in cash at deed signing — cannot be mortgaged