Closing costs in the canton of Valais
Overview
According to the federal tax administration’s documentation, Valais is the only canton with genuine class progression in its transfer duty: the price class determines the rate, and that rate captures the entire base — just above a class boundary the duty therefore jumps visibly. On top, municipalities may levy a surcharge of up to half of the cantonal amount; it is adopted by the municipal legislative body and reported to the land registry. There is no primary-residence relief. Deeds are notarized by independent notaries whose regulation explicitly provides for VAT in addition to the emolument.
Classes, surcharge and fees are listed in the table with tariff type, who pays, source and check date; where your own price class sits is revealed by the calculator. The canton overview puts Valais in context, and the basics are covered in the guide to the transfer tax.
The four cost blocks
| Cost block | Tariff | Who pays |
|---|---|---|
| Transfer tax | tiered rate Source: lex.vs.ch · Last checked: | Buyer |
| Notary fees | tiered rate (plus VAT) Source: lex.vs.ch · Last checked: | Buyer |
| Land register fees | flat rate Source: lex.vs.ch · Last checked: | Buyer |
| Mortgage note | several fees (plus VAT) Source: lex.vs.ch · Last checked: | Buyer |
Frequently asked questions
What does class progression mean in Valais?
The tax rate follows the price class of the property and then applies to the entire assessment base — not just to the part above the class boundary. Just above a threshold the duty can therefore jump noticeably.
Do Valais municipalities levy surcharges of their own?
Yes. Municipalities may adopt a surcharge of up to half of the cantonal duty; the rate is set by the municipal legislative body and reported to the land registry.
Is there relief for the primary residence?
No. Valais law knows exemptions within the family, for example, but no discount for the owner-occupied home.