Closing costs in the canton of Nidwalden
Overview
Nidwalden levies a transfer tax whose rate the law explicitly declares a “fixed” cantonal rate — communes have no leeway, and the rate is among the more moderate of the cantons that levy the tax. The payment rule is unusually strict: the acquirer owes the tax regardless of any contrary agreement between the parties, with the seller jointly liable. There is no primary-residence relief. On the fee side, note that the floor and cap of the land register fee apply per parcel — with several parcels the amounts can add up.
The table gathers all rates with tariff type, who pays, source and check date; the calculator works through your own case. For a look across cantonal borders there is the canton overview and the guide to the transfer tax.
The four cost blocks
| Cost block | Tariff | Who pays |
|---|---|---|
| Transfer tax | flat rate Source: gesetze.nw.ch · Last checked: | Buyer |
| Notary fees | tiered rate (plus VAT) Source: gesetze.nw.ch · Last checked: | Buyer |
| Land register fees | tiered rate Source: gesetze.nw.ch · Last checked: | Buyer |
| Mortgage note | several fees (plus VAT) Source: gesetze.nw.ch · Last checked: | Buyer |
Frequently asked questions
Who pays the transfer tax in Nidwalden?
The acquirer — regardless of any contrary arrangement between the parties; the seller is jointly liable. That is stricter than in most cantons.
Is there a primary-residence relief in Nidwalden?
No. Only specific transactions are exempt, such as inheritance, transfers between spouses or from parents to children, and corporate restructurings.
Can the commune add a surcharge?
No. The law defines the tax rate as a fixed cantonal rate; there are no communal surcharges on the tax or on the fees.