Paying less tax in Switzerland is possible if you know the right deductions. The Swiss tax system operates on two levels: federal and cantonal. This means that some deductions are valid everywhere, while others depend on the canton of residence.
1. Deductions related to professional activity
Travel expenses
The commutes between your home and workplace can be deducted, whether done by public transport, bicycle, or car. CFF subscriptions, bus passes, or bicycle expenses are generally accepted. The use of a personal car is also recognized, but under certain conditions: no reasonable public transport alternative, scheduling constraints (team work), or a professional requirement imposed by the employer. In such cases, a mileage allowance may be applied (usually 0.70 CHF/km).
At the federal level, the deduction is capped at CHF 3,300 (2025) per year. Some cantons, such as Zurich, allow a higher ceiling (up to CHF 5,200). These limits apply even if your actual expenses are higher.
Meals out
If you are unable to return home at lunchtime for professional reasons, you can deduct a lump sum for meals eaten out. The amount depends on the support (or otherwise) offered by your employer.
As a general rule, up to CHF 3,300 can be deducted per year. If the company offers a meal to reduced price (canteen, subsidized restaurant), the deduction is halved (CHF 1,600). This rule applies to federal tax; cantons may set other amounts.
Continuing education costs
Continuing education costs are deductible if they are related to your current activity or a serious career change.
This includes courses, certification training and seminars, as well as the associated material and travel costs. This does not refer to initial training (such as a first bachelor's degree or apprenticeship), but rather to further training in a field already practiced or with a view to a return to employment. The Confederation recognizes up to CHF 12,000 per year in deductible training costs.
2. Housing expenses
Mortgage interest
The interest you pay on your mortgage loan can be fully deducted from your taxable income, both at the federal and cantonal levels. This is one of the few offsets to the well-known imposition of the imputed rental value. However, be aware that the amortized principal is not deductible—only the interest is.
What's more, if you have other private debts (consumer credit, personal loans), the interest paid on these debts is also deductible, up to a certain limit.
Maintenance work
Routine maintenance costs of a property can be deducted, provided they do not constitute an improvement (increase in value). This includes painting, replacing faulty installations, repairs, garden or roof maintenance, etc. Renovations aimed at enhancing comfort or increasing the property’s value (such as an extension, a luxury kitchen, or a brand-new bathroom) are generally not deductible.
You can choose between flat-rate deduction (generally a percentage of the rental value) and actual costs supported by invoices. The package is simple, but less advantageous if you have carried out major maintenance work in the year in question.
Environmental work
Expenses linked to the energy transition and environmental protection benefit from favorable tax treatment. This applies to investments which aim to reduce energy consumption or improve the building's sustainability.
The following in particular are deductible
- installation of solar or photovoltaic panels,
- heat pumps,
- thermal insulation work (walls, roof, windows),
- modernization of the heating system,
- the cost of roofing or tinsmithing associated with this work.
3. Personal and family deductions
Dependent children
You can deduct a fixed amount for each dependent child. This applies both to minor children and to adult children in education (apprenticeships, studies, etc.). The deductible amounts are set by tax authorities and vary between the federal and cantonal levels. On average, this can range from 6,500 to 9,000 CHF per child, depending on your place of residence.
In addition, there are childcare expenses. If you need to have your children cared for in order to work, study, or pursue training, you can declare these costs. Daycare centers, childminders, and after-school care are generally accepted, provided the expenses are documented. The deduction limit is currently 10,100 CHF per child at the federal level, but can be as high as 25,000 CHF in the canton of Zurich, for example.
What's more, if you make a financial contribution to your children's education, whether they are in upper secondary school (gymnasium, vocational school) or higher education (university, HES, etc.), part of these expenses can be deducted from your taxable income. Finally amounts paid (alimony) to an ex-partner, or for children of whom you do not have primary custody, are in principle deductible.
Dependent or disabled persons
If you financially support a relative unable to meet their own needs (e.g., an elderly parent, an adult child with a disability, or a family member without resources), you may qualify for a deduction. However, you must prove that this support is regular and necessary.
Additional deductions are also available in cases of disability or handicap, whether for yourself or a member of your household.
4. Insurance and pensions
3rd pillar A (restricted pension plan)
If you contribute to a 3rd Pillar A (life insurance or pension savings account), you can deduct the amounts paid each year. For employees affiliated with a 2nd Pillar (LPP), the limit is set at 7,258 CHF for the 2025 tax year. For self-employed individuals without a pension fund, the deduction can go up to 20% of net income, with a maximum of 36,288 CHF in 2025.
This type of deduction is particularly advantageous, as it not only reduces your taxable income, but also allows you to build up savings for retirement.
2nd pillar (occupational pension plan) buy-ins
The pension fund purchases (BVG) contributions are also tax-deductible. If you have gaps in your contributions (due to years spent abroad, part-time work or career breaks), it is possible to make up for them for tax purposes. This will both increase your future retirement benefits and reduce your taxable income in the year of payment.
Please note: if you withdraw 2nd pillar assets within three years of a purchase, previous deductions may be cancelled.
Health and medical insurance premiums
Premiums paid for basic health insurance (KVG/LAMal) are partially deductible (up to CHF 1,700 for a single person, for direct federal tax purposes), as are certain supplementary insurance premiums, depending on the canton.
What's more, you can deduct health expenses not covered by insurance, such as dental care or specific treatments for disabilities.
5. Donations to foundations/associations
Making a donation to a recognized public benefit organization can reduce your tax bill. In Switzerland, donations made to charitable, cultural, environmental, or social associations are deductible, provided the organization is officially registered with the tax authorities.
To benefit from this deduction, a donation certificate is required. Donations are generally limited to a maximum of 20 % of your taxable income for direct federal tax.
Furthermore, donations made to political parties are also deductible, but only if these parties are officially registered, represented in a cantonal parliament, and have obtained at least 3% of the votes in the most recent cantonal elections. Note that contributions made to individual candidates are not eligible for a tax deduction.
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