Closing costs in the canton of Grisons
Overview
Grisons turns the usual order upside down: the canton levies no transfer tax, but its municipalities may introduce one — by formal municipal law and only up to the maximum set by cantonal legislation. Anything from tax-free municipalities to the top rate is therefore possible; our table shows the range as municipal and links the official overview published by the tax administration. A second quirk sits in the independent notariat: under the fee ordinance, drawing up the deed is tariffed in addition to notarizing it, so the rate normally applies twice — with VAT itemized on top.
The table lists all four cost blocks with tariff type, who pays, source and check date; the calculator shows the range for your own purchase. The canton overview puts other models side by side, and the principle is explained in the guide to the transfer tax.
The four cost blocks
| Cost block | Tariff | Who pays |
|---|---|---|
| Transfer tax | rate range Source: www.gr-lex.gr.ch · Last checked: | Buyer |
| Notary fees | several fees (plus VAT) Source: www.gr-lex.gr.ch · Last checked: | Buyer |
| Land register fees | flat rate Source: www.gr-lex.gr.ch · Last checked: | Buyer |
| Mortgage note | several fees (plus VAT) Source: www.gr-lex.gr.ch · Last checked: | Buyer |
Frequently asked questions
Does the canton of Grisons levy a transfer tax?
No. The canton itself has no such tax — municipalities may introduce one by formal municipal law, up to a maximum fixed by the canton. Whether and how much is each municipality's own decision.
How do I find out what my municipality charges?
Via the official overview of the cantonal tax administration linked in our table — or directly at the municipal chancellery. Without a municipal law, no tax is due.
Why do notary costs in Grisons look comparatively high?
Because under the fee ordinance drawing up the deed is tariffed once more, on top of notarizing it — in effect the rate applies twice, plus VAT.