Closing costs in the canton of Aargau
Overview
On paper Aargau belongs to the cantons without a transfer tax — but anyone expecting symbolic closing costs overlooks the land register levy: a value-based charge with tax character (a so-called Gemengsteuer) that is due on every change of ownership and plays an economically similar role. Deeds are notarized by independent notaries whose fees a cantonal decree prescribes bindingly in degressive brackets — with VAT added on top. There is no relief for the primary residence, and no municipal surcharges either.
How the levy, the notary tariff and the remaining blocks are structured is shown in the table with source and check date; the calculator gives the order of magnitude for your own purchase. The canton overview offers the view across cantonal borders, and the concept behind it all is covered in the guide to the transfer tax.
The four cost blocks
| Cost block | Tariff | Who pays |
|---|---|---|
| Transfer tax | not levied Source: www.estv2.admin.ch · Last checked: | Buyer |
| Notary fees | tiered rate (plus VAT) Source: gesetzessammlungen.ag.ch · Last checked: | Buyer |
| Land register fees | flat rate Source: gesetzessammlungen.ag.ch · Last checked: | Buyer |
| Mortgage note | several fees (plus VAT) Source: gesetzessammlungen.ag.ch · Last checked: | Buyer |
Frequently asked questions
Is there a transfer tax in Aargau?
Not as a tax of its own. Its role is taken over by the land register levy, a value-based charge with tax character that is due on every change of ownership.
Are notary fees in Aargau negotiable?
No. Aargau has independent notaries, but a cantonal decree fixes their fees bindingly in degressive brackets; VAT is added on top.
Is there relief for owner-occupied homes?
No. Neither the land register levy nor the notary tariff offers relief for the primary residence.