Table of main tax deductions in Neuchâtel
| Deduction | Category | Maximum amount |
|---|---|---|
| Travel expenses | Professional | ICC: max. CHF 12,000 IFD: max. CHF 3,300 Car: 70 ct/km (up to 10'000 km), 60 ct/km (10'001-20'000 km), 50 ct/km (>20'000 km) Motorcycle: 40 ct/km Light vehicles (bicycle, moped): CHF 700 |
| Meal expenses | Professional | CHF 15/day (max. CHF 3,200/year) CHF 7.50/day with employer contribution (max. CHF 1,600/year) |
| Out-of-home expenses | Professional | CHF 30/day (max. CHF 6,400/year) Reduction to CHF 7.50 for lunch if employer participates |
| Other business expenses (flat rate) | Professional | 3% of net salary IFD: min. CHF 2,000, max. CHF 4,000 |
| Continuing education and training costs | Professional | Actual costs max. CHF 12,000/year (not limited to training related to current activity) |
| Dual careers for spouses | Professional | IFD: 50% lowest net income (min. CHF 8,600, max. CHF 14,100) |
| Building maintenance - Flat-rate (built after 31.12.2013) | Housing | 10% of total rental value |
| Building maintenance - Flat-rate (built before 31.12.2013) | Housing | 20% of total rental value |
| Building maintenance - Actual costs | Housing | Energy-efficient investments, repairs, renovations, insurance, administration |
| 3rd pillar A (employee with BVG/LPP) | Pension | CHF 7,258 |
| 3rd pillar A (self-employed without BVG/LPP) | Pension | 20% net income (max. CHF 36,288) |
| 2nd pillar (BVG) purchases | Pension | Gap amounts (Please note: no further repurchases may be made within the following 3 years) |
| Health insurance premiums | Pension | ICC: Flat-rate deduction according to personal situation Single person: CHF 4,810 Married couple: CHF 9,620 Child <18 ans: 1'140 chf Young student aged 18-25: CHF 4,210 IFD: Cumulative lump-sum deduction (see guide) |
| Interest on savings capital (debt) | Pension | Deduction limited to yields (codes 3.210, 3.220, 3.240, 3.250) Married couple: CHF 300 Other taxpayers: CHF 150 |
| Private debt (mortgage interest, loans, etc.) | Pension | Deductible up to gross asset income + CHF 50,000 |
| Childcare expenses | Family | Per child <14 ans ICC: max. CHF 12,000 IFD: max. CHF 25,800 (Supporting documents required) |
| Social deductions for children | Family | Declining balance according to net income (code 6.910) Examples: Income ≤62'700 CHF: 8'600 CHF (1 child) Income ≤72'800 CHF: 17'200 CHF (2 children) Income ≤82'900 CHF: 26'800 CHF (3 children) (See complete scale in the guide) |
| Other dependents | Family | CHF 5,000 per needy person (Maintenance costs: min. CHF 6,700/year) |
| Taxpayer in school or apprenticeship | Family | CHF 3,600 (Up to the age of 25) |
| Wheelchair activity | Family | CHF 2,500 (If gainfully employed and no OASI/DI pension) |
| Orphan of mother and father | Family | CHF 8,600 (If minor, student or apprentice) |
| Social deduction for home care | Family | Amount actually received as lump-sum compensation (ICC only) |
| Maintenance payments | Family | Amount actually paid |
| Medical and sickness expenses | Health | ICC: Amount exceeding 0.5% of net income IFD: Amount exceeding 5% of net income |
| Disability-related expenses | Health | Full amount (without deductible) |
| Donations to charitable organizations | Other | ICC & IFD: min. CHF 100, max. 20% of net income (code 4.910) (Exempt legal entities with registered office in Switzerland) |
| Donations to political parties | Other | ICC: max. CHF 5,000 (Party obtaining min. 3% of the vote in cantonal elections) IFD: max. CHF 10,600 |
| Low-income deduction | Other | Decreasing amount according to situation and net income Examples (ICC only): Single person (income ≤20'300): CHF 4'100 Married couple (income ≤24'300): CHF 5'100 Single AHV/IV pensioner (income ≤24'300): CHF 9'100 (See complete scales in the guide) |
| Social deduction on wealth | Other | Declining balance according to net assets Single person (assets ≤75'000): CHF 55'000 Married couple (assets ≤125,000): CHF 105,000 (See complete scales in the guide) |
| Tax rate reduction | Other | 50% for married couples and single-parent families (Full splitting - automatic, ICC only) |
1. Deductions related to professional activity
Commuting expenses
Your daily commute to and from work is deductible, regardless of the means of transport used. The minimum distance for these expenses to be recognized is 1.5 km per trip (or 15 minutes on foot / 5 minutes by car).
Public transport : Deduct the actual cost of your annual season ticket (SBB, regional season ticket, etc.). For IFD, these costs are allowed up to a maximum of CHF 3,300.
Personal car : The canton of Neuchâtel applies a sliding scale of kilometers:
- CHF 0.60 per kilometer for the first 10,000 kilometers
- CHF 0.40 for the next 5,000 kilometers
- CHF 0.30 for surplus
Motorcycles : CHF 0.40 per kilometer Bicycle or moped (up to 50 cm³): annual flat rate of CHF 700.
Please note: if your employer provides a company car free of charge for commuting, no deduction is allowed.
Meals away from home
- Without compensation from the employer: CHF 15 per meal, max. CHF 3,200 per year
- With allowance or company canteen: CHF 7.50 per meal, max. CHF 1'600 per year
Shift or night work
If your salary certificate or an employer's certificate confirms shift or night work, you can deduct CHF 15 per day, to a maximum of CHF 3,200 per year. This deduction cannot be combined with the deduction for meal expenses.
Weekly stay outside the canton
- Without compensation from the employer: CHF 30 per day, max. CHF 6,400 per year
- With allowance or company canteen: CHF 7.50 per meal, max. CHF 1'600 per year
Other business expenses (flat rate)
- 3% of net salary, with a minimum of CHF 2'000 and a maximum of CHF 4'000
- 10% of net salary if less than CHF 20,000 per year
Expenses for secondary dependent activity
If you have a salaried activity in parallel with your main activity, you can deduct :
- ICC: 20% of net income from this activity, min. CHF 800, max. CHF 2'400
- IFD: 10% of net income from this activity, min. CHF 800, max. CHF 2'400
Dual careers for spouses
When both spouses are gainfully employed, an additional deduction is granted on the lower IFD income (after deduction of professional expenses and social security contributions): 50% of this income, with a minimum of CHF 8,600 and a maximum of CHF 14,100. At ICC, the deduction amounts to 25% of the lowest income, capped at CHF 1,200.
Training and development costs
- ICC: up to CHF 12,400 per year
- IFD: up to CHF 13,000 per year
2. Deductions for housing and buildings
Maintenance costs (for owners)
If you own a private building, you can deduct maintenance costs using one of two methods, on a per-building basis.
Flat-rate deduction :
- Property built less than 10 years ago: 10% of gross yield (ICC: max. CHF 7,200; IFD: no limit)
- Property built more than 10 years ago: 20% of gross yield (ICC: max. CHF 12,000; IFD: no limit)
Deduction of actual expenses : you deduct expenses actually incurred and invoiced during the year (repairs, renovations, administration costs, insurance, property taxes, etc.). Investments that add value to the building are not deductible under this heading, but may be partially deductible as energy-saving expenses.
Energy-efficient investments : Expenditure on improving thermal insulation or using renewable energies is fully deductible from income, including for new buildings.
Pension and insurance
Pillar 3a (tied personal pension provision)
The Pillar 3a remains one of the tax deductions the most advantageous in the Swiss system. For 2026, the deductible amounts are :
- Employees affiliated to a pension fund (LPP): max. CHF 7,258
- Self-employed without BVG: 20% of net earned income, max. CHF 36'288
For the deduction to be valid for the current year, the payment must be made before December 31.
From now on, it is also possible to make Pillar 3a purchases, This allows you to invest via a tailor-made solution while benefiting from substantial tax savings.
2nd pillar (BVG) purchases
The buying into your pension fund are fully deductible, up to the amount of the purchase potential calculated by the pension fund. This deduction is particularly attractive for high-income earners, as it significantly reduces the tax base.
Please note: if you withdraw assets from the 2nd pillar within three years of a redemption, previous deductions may be cancelled by the tax authorities.
Health, accident and life insurance premiums
Insurance premiums are deductible within the following limits (ICC / IFD):
Married persons living in the same household :
- With 2nd or 3rd pillar A contributions: CHF 4'900 (ICC) / CHF 3'700 (IFD)
- Without 2nd or 3rd pillar A contributions: CHF 6'125 (ICC) / CHF 5'550 (IFD)
Single persons :
- With 2nd or 3rd pillar A contributions: CHF 2,500 (ICC) / CHF 1,800 (IFD)
- Without 2nd or 3rd pillar A contributions: CHF 3'125 (ICC) / CHF 2'700 (IFD)
Interest liabilities (private debt)
Interest on private debts (mortgages, consumer credit, personal loans) is deductible. However, the deduction is limited to gross taxable yield on assets, plus CHF 50,000. Interest on construction loans and leasing contracts is not deductible.
Family and social deductions
Childcare expenses
- ICC: up to CHF 20,400 per child under age 14
- IFD: up to CHF 25,800 per child under 14 years of age
Deductions for dependent children
For each minor or adult child in training or education for whom you are responsible:
ICC (by age category) :
- 0 to 4 years: CHF 6,200
- 4 to 14 years: CHF 6,700
- 14 and over: CHF 8,200
IFD: CHF 6,800 regardless of the child's age
Maintenance payments
Needy dependents
If you are responsible for the maintenance of a person without resources or assets (elderly parent, adult child in training, etc.) and your assistance amounts to at least CHF 3,100, you can deduct CHF 3,100 to the ICC. For IFD, the deduction amounts to CHF 6,800.
Low-income deduction
Low-income taxpayers benefit from an additional social deduction, calculated on the basis of net income (section 6.19):
ICC:
- Married taxpayers and single-parent families: up to CHF 3,800 (reduced from CHF 48,000 net income, cancelled at CHF 67,000)
- Other taxpayers: up to CHF 2,100 (reduced from CHF 26,000, cancelled at CHF 47,000)
IFD: CHF 2,800 for married couples (no DFI deduction for single-parent families).
Health
Medical expenses
Sickness and accident costs incurred personally and not reimbursed by health insurance are deductible, but only for the portion that exceeds 5% of your net income (section 6.16 of the declaration).
The following are covered: medical consultations, dental care, glasses and contact lenses, prescription drugs, hospitalization costs, nursing home costs (less a pension portion).
Disability-related expenses
- Low income: CHF 2,500
- Average disability: CHF 5,000
- Severe disability: CHF 7,500
- Deafness or dialysis (on medical certificate): CHF 2,500
Donations and voluntary contributions
Donations to charitable organizations
Donations to tax-exempt charitable institutions domiciled in Switzerland are tax-deductible, provided the annual total is at least CHF 100 :
- ICC: up to 5% of net income (section 6.16)
- IFD: up to 20% of net income
Payments to political parties
- ICC: up to CHF 5,200
- IFD: up to CHF 10,600
Tax rate reduction (splitting)
Tips for optimizing your deductions
Keep all your receipts
Compare flat-rate and actual costs
Compare flat-rate and actual costs
For business expenses and building maintenance, systematically compare the lump-sum amount with your actual expenses. In the case of major work or costly training, actual expenses may be more advantageous.
Plan your BVG/LPP purchases and 3a payments
Spread your 2nd pillar purchases over several years to maximize the tax advantage each year. Pillar 3a contributions must be made before December 31 to be tax-deductible in that year. Plan to make Pillar 3a purchases too.
Anticipate maintenance work
Declare all your childcare expenses
Don't forget training costs
When should you file your Neuchâtel tax return?
The tax return for the 2025 tax period must be returned to the Neuchâtel Tax Department by March 31, 2026 at the latest. A request for a free extension may be granted until April 30, 2026.
An extension can be requested online via a form (individual deadline request) or via the Guichet Unique.
When should you file your Neuchâtel tax return?
The canton of Neuchâtel offers a comprehensive framework of tax deductions, covering everything from business expenses to pensions, family, health and donations. By knowing your rights and completing your tax return carefully, you can make significant savings on your annual tax bill.
If your situation is complex (multiple incomes, real estate ownership, substantial assets, self-employment), don't hesitate to consult a specialist. tax advisor to optimize your declaration.
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