17 October 2026 — Ramzi Chamat
Casatax 2027: how high could Geneva’s ceiling rise?
Access to property in Geneva remains a structural challenge for many households. In this context, the CASATAX scheme, which allows for a reduction in registration fees for the purchase of a primary residence, constitutes an important fiscal lever. While the Geneva real estate market remains under pressure, understanding the adjustment mechanisms for this ceiling is essential for any acquisition project.
The indexing mechanism: a technical reality
The CASATAX ceiling is not set arbitrarily. It is indexed annually, on March 1st, to the Geneva construction price index. This mechanism aims to adjust the scheme to the rising costs of building. For 2026, the ceiling was set at CHF 1,394,928, allowing a maximum reduction in registration fees of CHF 20,924, as well as a 50% reduction in registration duties on qualifying mortgage deeds, not in all mortgage note charges or notarial fees.
To date, no official scale has been set for 2027. The evolution of the ceiling will depend on the variation of the Geneva construction price index, in accordance with the decisions of the Council of State.
What could the CASATAX ceiling be in 2027?
Our article of 29 September 2026 discussed a ceiling around CHF 1,415,000, within a range of CHF 1.41–1.42 million. We revisit that forward-looking approach here. These are not figures announced by the canton, but simulations illustrating the effect of possible indexation. The percentages below are calculation assumptions, not forecasts of the index.
Formula: CHF 1,394,928 × (1 + assumed change). Results rounded to the nearest franc.
Assumed change | Simulated 2027 ceiling |
|---|---|
+0,5 % | CHF 1’401’903 |
+1,0 % | CHF 1’408’877 |
+1,5 % | CHF 1’415’852 |
+2,0 % | CHF 1’422’827 |
+2,5 % | CHF 1’429’801 |
Under a +1.5% assumption, the calculation produces CHF 1,415,852, or approximately CHF 1.416 million. The CHF 1,415,000 mentioned in our earlier article was an indicative order of magnitude, not the exact result of this simulation. At +1%, the simulated ceiling is close to CHF 1.409 million; at +2%, it reaches approximately CHF 1.423 million. None of these scenarios is an official amount or a forecast with a statistical probability.
Example: a home priced at CHF 1,410,000
This price exceeds the 2026 ceiling by CHF 15,072. It also exceeds the simulated ceilings at +0.5% and +1%. Under the +1.5% scenario and above, it falls below the simulated ceiling. This illustrates the importance of the threshold, but guarantees no eligibility in 2027: the applicable official figures and all legal conditions must be checked. A purchase should not rely on a tax saving that remains hypothetical.
The challenge of property access: the threshold effect
The CASATAX scheme entails a strict threshold effect: if the acquisition price exceeds the ceiling in force at the time of the deed, the buyer loses the entire tax benefit. There is no partial reduction. This point constitutes a major vigilance for buyers whose budget is in the immediate vicinity of the current ceiling.
Financing and equity: beyond taxation
While CASATAX eases entry costs, it does not change banking requirements. Lending institutions maintain rigorous solvency criteria, including the stress test at a theoretical rate of 5% and a 20% equity contribution. For OAKS GROUP, the acquisition strategy must integrate these global financial parameters. The tax benefit must be considered as a complement to a solid and sustainable financing structure.
Key takeaways
- The 2026 CASATAX ceiling is set at CHF 1,394,928 with a maximum reduction of CHF 20,924.
- Indexation for 2027 will depend on the evolution of the Geneva construction price index, with no official publication date to date.
- The scheme is reserved for primary residences and imposes a minimum occupancy period of three years.
- The threshold effect is total: exceeding the ceiling, even minimally, leads to the total loss of the tax benefit.
Frequently Asked Questions
Is the 2027 CASATAX ceiling already known?
No, no official scale has been adopted for 2027 to date. The amounts are generally adjusted on March 1st of each year according to the Geneva construction price index.
What happens if my purchase price exceeds the ceiling?
The CASATAX scheme does not provide for a partial reduction. If the acquisition price is higher than the ceiling in force at the time of the deed, the buyer does not benefit from any reduction on registration fees.
Does indexation follow the rise in real estate prices?
No, the mechanism is indexed to the Geneva construction price index. It therefore reflects the evolution of building costs and not directly the progression of sales prices observed on the Geneva real estate market.
