Closing costs in the canton of Fribourg
Overview
In Fribourg the municipality has a say in how expensive the purchase gets: additional centimes of up to the full amount of the cantonal registration duty may be added — at the maximum the tax burden doubles. Since 2024 the canton relieves first-time buyers of a primary residence with a stepped deduction from the assessment base: it applies only up to a statutory price ceiling and shrinks as the price rises, until it disappears entirely; immediate occupation and several years of owner-occupation are also required. Often underestimated is the land registry: besides its fixed registration fee it charges a proportional emolument of its own, which quotes like to fold into the notary costs.
The table lists every block with tariff type, who pays, source and check date; whether the base deduction applies in your case can be checked in the calculator. The canton overview and the guide to the transfer tax provide the framework.
The four cost blocks
| Cost block | Tariff | Who pays |
|---|---|---|
| Transfer tax | flat rate Primary-residence relief may apply Source: bdlf.fr.ch · Last checked: | Buyer |
| Notary fees | tiered rate (plus VAT) Source: bdlf.fr.ch · Last checked: | Buyer |
| Land register fees | several fees Source: bdlf.fr.ch · Last checked: | Buyer |
| Mortgage note | several fees (plus VAT) Source: bdlf.fr.ch · Last checked: | Buyer |
Frequently asked questions
How much do Fribourg municipalities add to the duty?
Municipalities may levy additional centimes up to the full amount of the cantonal duty — at the maximum the burden doubles. Your own rate is available from the municipality or the district land registry.
How does the first-home relief work?
As a stepped deduction from the assessment base, not a rate discount. It applies only up to a statutory price ceiling — the more expensive the property, the smaller the deduction, and above the ceiling it disappears; first-time acquisition and immediate occupation are required.
What is often underestimated in Fribourg?
The land registry's proportional emolument. It comes on top of the fixed registration fee and is often lumped in with notary costs in quotes.