Closing costs in the canton of Thurgau
Overview
Thurgau combines two levies that are easily confused: the cantonal transfer tax and, alongside it, a self-standing transfer fee of the land register office — the latter has fee character and is not a communal surcharge, even though advice sites often present it that way. Deeds are notarized by the state notariat, and the fees flow into the state treasury. The law spells out who pays: absent a different agreement the acquirer pays, and mortgage note costs fall on the pledge debtor. Handy for double-checking: the canton publishes an official calculation sheet with fully worked examples.
The table lists every rate with tariff type, who pays, source and check date; the calculator works through your specific purchase. For the comparison, see the canton overview and the guide to the transfer tax.
The four cost blocks
| Cost block | Tariff | Who pays |
|---|---|---|
| Transfer tax | flat rate Source: www.rechtsbuch.tg.ch · Last checked: | Buyer |
| Notary fees | flat rate (plus VAT) Source: www.rechtsbuch.tg.ch · Last checked: | Buyer |
| Land register fees | flat rate Source: www.rechtsbuch.tg.ch · Last checked: | Buyer |
| Mortgage note | several fees (plus VAT) Source: www.rechtsbuch.tg.ch · Last checked: | Buyer |
Frequently asked questions
Does the commune in Thurgau add a surcharge to the transfer tax?
No. The rate is fixed by the canton. What is often mistaken for a communal share is the separate transfer fee of the land register office — a levy with fee character, not a surcharge.
Who pays the tax and fees on a purchase in Thurgau?
The acquirer owes the tax, with the seller jointly liable. The fees are also paid by the acquirer unless agreed otherwise; mortgage note fees fall on the pledge debtor.
Is there a primary-residence relief in Thurgau?
No. Exemptions mainly cover transfers within the close family and replacement purchases under the rules of the tax act.