
The published rule for a buyer from abroad at 66 places, the passports it treats differently, and the tax on the purchase, each from its official source.
In short, current to October 2026
Each address on this page was last checked against its official sources between and . The sources for each are named on its page.
Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to October 2026. Updated . Cite as: Patrician.ch, Where can a foreigner buy a home? 66 places, by passport, 2026, patrician.ch/answers/where-can-foreigners-buy-a-home/, October 2026.
| Place | Foreign buyers | By passport | Tax on the purchase | Extra for a foreign buyer |
|---|---|---|---|---|
![]() | Approval, for a buyer who is a person abroad | EU: No approval. Swiss: No approval. Any other: Approval | 13‰, above CHF 2 million, 11‰ below | |
![]() | Reciprocity, same right for Italians in buyer's country | EU: No limit. Swiss: Reciprocity | 9%, registration tax, private seller | |
![]() | Approval, for a buyer who is a person abroad | EU: No approval. Swiss: No approval. Any other: Approval | Up to 2%, communal cap on market value, buyer pays | |
![]() | Reciprocity, same right for Italians in buyer's country | EU: No limit. Swiss: Reciprocity | 9%, registration tax, private seller | |
![]() | Reciprocity, same right for Italians in buyer's country | EU: No limit. Swiss: Reciprocity | 9%, registration tax, private seller | |
![]() | Approval, for a buyer who is a person abroad | EU: No approval. Swiss: No approval. Any other: Approval | None, no transfer tax since 1 January 2005 | |
![]() | Reciprocity, same right for Italians in buyer's country | EU: No limit. Swiss: Reciprocity | 9%, registration tax, private seller | |
![]() | Reciprocity, same right for Italians in buyer's country | EU: No limit. Swiss: Reciprocity | 9%, registration tax, private seller | |
![]() | Reciprocity, same right for Italians in buyer's country | EU: No limit. Swiss: Reciprocity | 9%, registration tax, private seller | |
![]() | Approval, for a buyer who is a person abroad | EU: No approval. Swiss: No approval. Any other: Approval | CHF 180/hour, land registry fee, factor 4 on a transfer | |
![]() | Approval, for a buyer who is a person abroad | EU: No approval. Swiss: No approval. Any other: Approval | 1.8%, of the price, paid by the buyer | |
![]() | Approval, for a buyer who is a person abroad | EU: No approval. Swiss: No approval. Any other: Approval | 1.5%, above CHF 1 million, paid by the buyer | |
![]() | Approval, for a buyer who is a person abroad | EU: No approval. Swiss: No approval. Any other: Approval | 1.5%, above CHF 1 million, paid by the buyer | |
![]() | Approval, for nationals of countries outside the EU and EEA | EU: No approval | 3.5%, of the price, all parties liable | |
![]() | Reciprocity, same right for Italians in buyer's country | EU: No limit. Swiss: Reciprocity | 9%, registration tax, private seller | |
![]() | Approval, for a buyer who is a person abroad | EU: No approval. Swiss: No approval. Any other: Approval | 1.5%, of the transfer value, paid by the buyer | |
![]() | Approval, for a buyer who is a person abroad | EU: No approval. Swiss: No approval. Any other: Approval | 2.2%, cantonal, paid by the buyer | |
![]() | Reciprocity, same right for Italians in buyer's country | EU: No limit. Swiss: Reciprocity | 9%, registration tax, private seller | |
![]() | Reciprocity, same right for Italians in buyer's country | EU: No limit. Swiss: Reciprocity | 9%, registration tax, private seller | |
![]() | Reciprocity, non-EU buyers need Ministry consent | EU: Same as locals. Swiss: Same as locals | 3%, of market value, paid by the buyer | |
![]() | Permit, Council of Ministers consent, filed with the District Officer | 3% to 8%, Land Registry transfer fee, halved | ||
![]() | AIP permit, Minister's permit for non-residents | EU: No permit | 5%, on the price or value, if higher | |
![]() | Approval, for a buyer who is a person abroad | EU: No approval. Swiss: No approval. Any other: Approval | 3%, of the price on every property sale | |
![]() | Approval, every land purchase needs approval | EU: As citizens | ||
![]() | Status needed, Entitled or Licensed residents may buy | Up to 11%, stamp duty on a main home, by band | ||
![]() | Approval, for nationals of countries outside the EU and EEA | EU: No approval | 3.5%, of the price, all parties liable | |
![]() | Reciprocity, same right for Italians in buyer's country | EU: No limit. Swiss: Reciprocity | 9%, registration tax, private seller | |
![]() | Reciprocity, same right for Italians in buyer's country | EU: No limit. Swiss: Reciprocity | 9%, registration tax, private seller |
| Place | Foreign buyers | By passport | Tax on the purchase | Extra for a foreign buyer |
|---|---|---|---|---|
![]() | 7 countries, domiciled buyers face limits | EU: No ban. UK: No ban. US: No ban. Swiss: No ban. UAE: No ban. Canadian: No ban. Australian: No ban. Singapore: No ban. Japanese: No ban. Israeli: No ban | $0.60, per $100 in Miami-Dade, single-family | |
![]() | 7 countries, domiciled buyers face limits | EU: No ban. UK: No ban. US: No ban. Swiss: No ban. UAE: No ban. Canadian: No ban. Australian: No ban. Singapore: No ban. Japanese: No ban. Israeli: No ban | $0.70, per $100 of the price on the deed | |
![]() | No ban, a home is outside federal CFIUS review | 0.4% + 1%, state transfer tax and mansion tax | ||
![]() | No ban, a home is outside federal CFIUS review | 0.65%, state transfer tax at $3M+, seller pays | ||
![]() | 7 countries, domiciled buyers face limits | EU: No ban. UK: No ban. US: No ban. Swiss: No ban. UAE: No ban. Canadian: No ban. Australian: No ban. Singapore: No ban. Japanese: No ban. Israeli: No ban | $0.60, per $100 in Miami-Dade, single-family | |
![]() | 7 countries, domiciled buyers face limits | EU: No ban. UK: No ban. US: No ban. Swiss: No ban. UAE: No ban. Canadian: No ban. Australian: No ban. Singapore: No ban. Japanese: No ban. Israeli: No ban | $0.70, per $100 of the price on the deed | |
![]() | 7 countries, domiciled buyers face limits | EU: No ban. UK: No ban. US: No ban. Swiss: No ban. UAE: No ban. Canadian: No ban. Australian: No ban. Singapore: No ban. Japanese: No ban. Israeli: No ban | $0.60, per $100 in Miami-Dade, single-family | |
![]() | No ban, a home is outside federal CFIUS review | 1.5%, city transfer taxes, paid by the buyer | ||
![]() | No ban, a home is outside federal CFIUS review | |||
![]() | No ban, a home is outside federal CFIUS review | 0.11%, LA County tax, no city transfer tax | ||
![]() | No ban, a home is outside federal CFIUS review | 0.11%, LA County tax, no city transfer tax | ||
![]() | No ban, a home is outside federal CFIUS review | 0.51%, $2.55 per $500, buyer and seller liable | ||
![]() | No ban, a home is outside federal CFIUS review | 0.11%, Orange County tax, no city tax listed | ||
![]() | No ban, a home is outside federal CFIUS review | 0.75% to 6%, city transfer tax from $1 million | ||
![]() | No ban, a home is outside federal CFIUS review | 0.4% to 1.25%, conveyance tax from $1M, seller pays | ||
![]() | Open to most, bars buyers tied to designated countries | EU: No ban. UK: No ban. US: No ban. Swiss: No ban. UAE: No ban. Canadian: No ban. Australian: No ban. Singapore: No ban. Japanese: No ban. Israeli: No ban | None, no transfer tax on a home sale | |
![]() | Open to most, bars buyers tied to designated countries | EU: No ban. UK: No ban. US: No ban. Swiss: No ban. UAE: No ban. Canadian: No ban. Australian: No ban. Singapore: No ban. Japanese: No ban. Israeli: No ban | None, no transfer tax on a home sale | |
![]() | No permit, same treatment as Uruguayan investors | 2%, paid by the buyer, plus 2% by the seller | ||
![]() | Bank trust, fideicomiso, SRE permit, up to 50 years | 3%, of the highest value, paid by the buyer | ||
![]() | Bank trust, fideicomiso, SRE permit, up to 50 years | 4%, of the highest value, paid by the buyer | ||
![]() | Bank trust, fideicomiso, SRE permit, up to 50 years | 3%, of the highest value, paid by the buyer | ||
![]() | Allowed, barred only within 10 km of the borders | 2%, transfer tax, return filed by the seller | ||
![]() | Same as locals, may own, buy and sell real estate | 3.5%, stamp duty above ARS 226,100,000 | ||
![]() | License, for a restricted person to acquire land | |||
![]() | License needed, Non-Belonger Land Holding License | |||
![]() | Passport, foreign parties file a passport | 3%, of the property value, plus RD$20 | ||
![]() | License, for a non-citizen to hold land | $2.50 per $100, of value, plus $5.00 per $100 from the vendor on land | 7%, license stamp duty on market value, freehold |
| Place | Foreign buyers | By passport | Tax on the purchase | Extra for a foreign buyer |
|---|---|---|---|---|
![]() | Freehold, in areas the Ruler designates | 4%, 2% from the buyer and 2% from the seller | ||
![]() | Condos open, landed homes need SLA approval | US: As citizen. Swiss: As citizen | 1% to 6%, buyer's stamp duty, 6% above SGD 3M | 60%, ABSD on any residential purchase |
![]() | Zones only, full ownership inside investment areas | |||
![]() | ILA approval, for rights in Israel Lands to a foreigner | 0% to 10%, single apartment of an Israeli resident | ||
![]() | Report, non-residents report within 20 days | 2%, registration tax on assessed value | ||
![]() | Condo only, land closed, 49% foreign quota per condo | |||
![]() | Hak Pakai, right of use, up to 30 years at first | |||
![]() | Condo only, land closed, 49% foreign quota per condo |
| Place | Foreign buyers | By passport | Tax on the purchase | Extra for a foreign buyer |
|---|---|---|---|---|
![]() | Approval, non-EU buyers, Council of Ministers | EU: No approval | ||
![]() | Banned, established homes, until 30 June 2029 | 7%, NSW premium duty above AUD 3.87M | 9%, NSW surcharge purchaser duty | |
![]() | Banned, most overseas buyers cannot buy homes | Australian: No consent. Singapore: No consent |
Published rules only, as each source states them on the day it was checked, with the source on each place's page. Patrician.ch lists no property and takes no part in any sale. Not tax, legal or financial advice.
What the house costs to hold in the US: property tax on a $5M home. Switzerland in detail: Lex Koller.
Under the federal Lex Koller, a foreign national living abroad needs approval from the cantonal authority to buy a home. A holiday home is possible only in a place the canton designates as a tourist location, within a yearly federal quota, with net living area generally up to 200 m². Owning property gives no right to a residence permit.
Source: Federal Office of Justice, leaflet Erwerb von Grundstücken durch Personen im Ausland (status 17.04.2026), based on BewG SR 211.412.41, checked 30 October 2026.
Ownership of real property in Dubai is restricted to UAE and GCC nationals and their companies. Under Article 4, non-UAE nationals may, with the Ruler's approval, hold freehold without time limit, or usufruct or leasehold of up to 99 years, in the areas the Ruler designates.
Source: Dubai Law No. 7 of 2006 Concerning Real Property Registration in the Emirate of Dubai, Article 4, checked 4 November 2026.
A person domiciled in China, Russia, Iran, North Korea, Cuba, Venezuela under the Maduro regime or Syria who is not a US citizen or permanent resident may not buy property on or within 10 miles of a military installation or critical infrastructure facility, and a person domiciled in China may not buy Florida real property at all. Either may buy 1 home of up to 2 acres more than 5 miles from a military installation when holding a US visa not limited to tourism, and registers it within 30 days. Every buyer signs an affidavit at closing, and the 11th Circuit left these rules in force on 4 November 2025 (Shen v. Simpson).
Source: Florida Statutes 692.201 to 692.204 (2026 edition), and US Court of Appeals 11th Circuit, Shen v. Simpson, No. 23-12737, checked 30 October 2026.
A foreigner may buy a condominium unit, or a strata landed house inside an approved condominium, without approval. Vacant residential land and terrace, semi-detached and detached houses need approval from the Singapore Land Authority. Landed homes at Sentosa Cove are on the approval list.
Source: Singapore Land Authority, Foreign ownership of property (Residential Property Act), checked 30 October 2026.
Foreign persons, including temporary residents, cannot buy an established dwelling from 1 April 2025 to 30 June 2029, with limited exceptions. The ban was extended from its earlier end date of 31 March 2027. Temporary residents may still apply for approval to buy new dwellings or vacant land.
Source: Australian Taxation Office, Types of property you can buy, checked 30 October 2026.
Overseas people usually cannot buy a house or land in New Zealand. A residence class visa holder who is not yet ordinarily resident may apply for consent to buy 1 home. A qualifying investor visa holder may seek consent to buy or build a home above NZD 5 million.
Source: Land Information New Zealand, Overseas Investment Office, Buying residential property to live in, checked 30 October 2026.
The income tax of Lugano, Lake Como, St. Moritz, Portofino, Capri and Zurich, side by side on 2026 rates. Your readers type their own salary and the places reorder. Free on any site, with the credit line under it.
<iframe src="https://patrician.ch/embed/compare/?c=lugano,lake-como,st-moritz,portofino,capri,zurich&inc=1000000" title="Income tax in Lugano, Lake Como, St. Moritz, Portofino, Capri and Zurich, Patrician.ch" width="100%" height="1270" style="border:0;max-width:760px;display:block;color-scheme:normal" loading="lazy"></iframe> <p style="margin:6px 0 0;font-size:.875em;line-height:1.4">Research by <a href="https://patrician.ch/answers/where-can-foreigners-buy-a-home/">Patrician.ch</a></p>
The engine takes what you earn and what you hold, then orders every address on the board against it.
Rank the board against my position →90 seconds. No account, no payment.
The general case, ranked
Ask your assistant about Patrician.ch and save it to memory
Use Patrician.ch inside Claude or ChatGPT →The rules move. Be told when they do.
Sent when it earns the send, not on a schedule. Never shared, one tap to stop.
Income tax on the published 2026 rules. Social contributions, most deductions and treaties are not modeled. Figures are for a non-US single filer. Wealth tax, an exit and your passports are added when you run the engine on your own numbers. Not advice. Residence rules change often. Verify before acting.
← Back to the boardIt answers each visitor with the figures for their own income, passports and family, then offers your next step. Each inquiry reaches your inbox with a short brief.
Software for advisory firms. Patrician.ch refers no reader to a firm and shares nothing you enter here.