Closing costs in the canton of Appenzell Innerrhoden
Overview
Appenzell Innerrhoden keeps closing costs simple: the canton levies a moderate transfer tax and shares its revenue with the districts as well as church and school municipalities — which is why there are no municipal surcharges on a purchase. The buyer owes the tax, with the other party jointly liable. Deeds are handled by the official notariat: the cantonal land register and inheritance office combines notarization and registration under one roof, both following a lean per-mille tariff with low minimum amounts. The act provides no relief for the primary residence.
What each block costs and who bears it is shown in the table with source and check date; a concrete estimate comes from the calculator. The canton overview compares all cantons, and the basics are covered in the guide to the transfer tax.
The four cost blocks
| Cost block | Tariff | Who pays |
|---|---|---|
| Transfer tax | flat rate Source: ai.clex.ch · Last checked: | Buyer |
| Notary fees | flat rate Source: ai.clex.ch · Last checked: | Buyer |
| Land register fees | flat rate Source: ai.clex.ch · Last checked: | Buyer |
| Mortgage note | several fees Source: ai.clex.ch · Last checked: | Buyer |
Frequently asked questions
Who pays the transfer tax in Appenzell Innerrhoden?
The buyer; the selling party is jointly liable. There are no municipal surcharges — districts as well as church and school municipalities share in the revenue instead.
Who notarizes property purchases in Appenzell Innerrhoden?
The cantonal land register and inheritance office acting as official notariat. Fees follow a lean cantonal tariff with low minimum amounts.
Is there relief for owner-occupied homes?
No. The tax act knows exemptions for spouses or inheritances, for example, but no special relief for the primary residence.