Closing costs in the canton of Neuchâtel
Overview
Neuchâtel still calls its transfer tax by its historic name — lods — and levies it purely at cantonal level, without municipal surcharges. A reduced rate applies to the primary residence: buyers who move in and stay for the minimum period pay less; those who break the condition are reassessed at the full rate. The statutory payment rule is remarkable too: unless the parties agree otherwise, the lods are owed by the buyer — an explicit default rule that only a few cantons spell out. The notary’s fee follows no per-mille formula but an official table of fixed amounts per price bracket, and discounts are prohibited.
The table shows all blocks with tariff type, who pays, source and check date; what the reduced rate saves in practice is demonstrated by the calculator. Context comes from the canton overview and the guide to the transfer tax.
The four cost blocks
| Cost block | Tariff | Who pays |
|---|---|---|
| Transfer tax | flat rate Primary-residence relief may apply Source: rsn.ne.ch · Last checked: | Buyer |
| Notary fees | fee table (plus VAT) Source: rsn.ne.ch · Last checked: | Buyer |
| Land register fees | tiered rate Source: rsn.ne.ch · Last checked: | Buyer |
| Mortgage note | several fees (plus VAT) Source: rsn.ne.ch · Last checked: | Buyer |
Frequently asked questions
Is there relief for the primary residence in Neuchâtel?
Yes — as a reduced tax rate. The condition is that the property actually serves as the primary residence and stays occupied for the minimum period; otherwise the canton reassesses at the full rate.
Who owes the lods on a purchase?
Unless agreed otherwise, the buyer — the law says so explicitly. The parties may deviate by contract; there are no municipal surcharges.
How is the Neuchâtel notary tariff structured?
Not as a per-mille rate but as an official table of fixed franc amounts per price bracket, with a ban on discounts; VAT is added.