Tax deductions in Switzerland: the complete list

Most Swiss taxpayers underestimate their tax deductions and end up paying too much. Not out of bad faith, but because they don't know what's deductible or lack the right documents. This guide covers the main deductions available in the standard tax return, and the records you need to keep to support them.

At a glance

• Deductions fall into 3 main families: work-related expenses, private/social costs, and social deductions (for dependants).
• Many cantons offer a flat-rate deduction on certain items (transport, meals, work clothing) without receipts, up to a set ceiling.
• Invoices, statements and receipts must be kept for at least 10 years in case of an audit.
• Always check the ceilings in your canton: they vary significantly.

Work-related expenses

Commuting costs

• Car: reimbursement per kilometre (often CHF 0.70/km up to a federal ceiling of around CHF 3,200 — check your canton).
• Public transport: annual pass (SBB, GA, regional pass) fully deductible with proof.
• Bicycle / motorcycle: modest flat rate in some cantons.
• The car is generally accepted if public transport significantly extends the journey (often +1 hour door-to-door).

Meal costs away from home

• Daily flat rate (often CHF 15 per working day, capped at around CHF 3,200 per year) if you eat away from home for professional reasons.
• Reduced (often by half) if your employer subsidises the canteen or provides meal vouchers.

Other work expenses

• Special work clothing (uniforms, protective equipment).
• Tools and equipment not reimbursed by the employer.
• Continuing education tied to employment: courses, seminars, professional books (often deductible up to CHF 12,000 per year at the federal level).
• Home office: deductible under strict conditions (dedicated room, used exclusively for work, employer does not provide an office).

Professional flat rate

• Many cantons offer an overall flat rate (3 to 4% of net salary, capped at around CHF 4,000) covering all work expenses without receipts.
• Check whether the flat rate or the actual-cost deduction is more advantageous. Many employees benefit from switching to actual costs if they have high transport or training expenses.

Pension-related deductions

• Pillar 3a: fully deductible up to CHF 7,056/year (employed person affiliated with an occupational pension scheme) or CHF 35,280 (20% of net income) for self-employed individuals without an occupational pension. See our pillar 3a guide.
• Occupational pension (BVG) buy-ins: fully deductible. A useful strategy to spread a large lump sum over several years.
• AHV/IV/EO contributions: automatically deducted by the employer — do not enter them again.

Insurance premiums and costs

• Health insurance premiums (LAMal/KVG): deductible up to a cantonal ceiling (often CHF 1,700 to CHF 5,200 per adult depending on canton and family situation).
• Life insurance premiums: deductible within the same cantonal ceiling.
• Savings interest (savings account, pillar 3a, etc.): deductible up to a few hundred CHF in some cantons.

Medical expenses

• Unreimbursed medical costs (consultations, medication, dentist, glasses, prostheses) are deductible above a threshold (often 5% of net taxable income).
• Keep all invoices and health insurance settlement statements.
• Major dental costs, orthodontic treatment for children, and significant optical expenses are the most commonly overlooked items.

Childcare costs

• Costs for daycare, after-school programmes, childminders, deductible up to an annual ceiling (varies by canton, often CHF 10,000 to CHF 25,000 per child).
• The ceiling is more generous at the federal level (up to CHF 25,000) than at the cantonal level.
• The condition is that the parents (or the single parent) are employed, in training, or unable to care for the child themselves.

Property costs

If you are an owner-occupier:

• Imputed rental value: added to your income (a separate system).
• Mortgage interest: deductible.
• Maintenance costs: deductible. Choose between the flat-rate deduction (often 10 to 20% of the imputed rental value) or actual costs.
• Energy-efficiency works (insulation, solar panels, heat pumps): broadly deductible.

If you are a landlord:

• Rental income received must be declared as income.
• Maintenance costs and mortgage interest are deductible.

Alimony and maintenance payments

• Maintenance paid to a former spouse or minor children: fully deductible.
• Maintenance received: must be declared as income (under a specific regime).

Donations to public-interest organisations

• Deductible up to 20% of net taxable income at the federal level.
• The organisation must appear on the cantonal list of recognised public-interest organisations (each canton publishes its own list).
• Keep the tax receipt issued by the organisation.

Social deductions

• Dependant: deduction per child (varies, often CHF 5,000 to CHF 12,000 per child depending on canton).
• Married couple: spousal deduction (varies by canton and family structure).
• Adult dependants: strict conditions (parent financially supported at more than 50%).

Union and political party contributions

• Union dues: deductible up to a ceiling (often CHF 1,000 to CHF 2,000).
• Donations to a political party: deductible up to a federal ceiling (around CHF 10,100).

Documents to keep

• Receipts and invoices for all expenses you deduct.
• Annual health insurance statements (LAMal/KVG and supplementary).
• Pillar 3a contribution confirmations sent by your bank or insurer.
• Donation receipts issued by organisations.
• Transport records (annual pass, fuel receipts if travelling by car).
• Childcare receipts (daycare invoices, childminder contracts).

Everything must be kept for at least 10 years.

Common mistakes

• Choosing the flat rate without calculating actual costs. For many employees with high transport or training expenses, actual costs pay off significantly more.
• Forgetting unreimbursed medical expenses. If you spend a lot at the dentist or on glasses, the 5% of income threshold can be reached quickly.
• Mixing work and personal expenses. A home office shared with the family is generally not deductible.
• Under-using pillar 3a. Check that the annual ceiling is fully used if your situation allows.
• Confusing federal and cantonal deductions. The ceilings differ. Many errors stem from applying a federal ceiling to the cantonal section.

Useful official links

• ch.ch · Tax return
• Federal Tax Administration (FTA)
• Official website of your cantonal tax administration (search "taxes" + your canton's name).
• Your canton's annual tax guide (available to download).

How Admini can help

Deductions can only be calculated properly if you have all your supporting documents to hand. Admini helps you:

• Centralise your health insurance statements, medical invoices, pillar 3a confirmations, transport passes and donation receipts.
• Tag by deduction category (transport, medical, education, donations) to reconstruct each line item in seconds.
• Prepare a clean dossier to hand to your trustee or to use when filling in your online tax return.
• Receive a reminder every autumn to gather your documents before submitting your return.

The goal is to make sure no legitimate deduction is missed because a receipt got lost in a forgotten folder.