Table of main tax deductions in Fribourg
| 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. Medical expenses
Automatic lump-sum deduction
Medical expenses are an important deduction, but their eligibility threshold is higher than in other cantons. To be deductible, your medical expenses must exceed 5% of your income net (code 4.910).
Example of deductible expenses:
- Medical treatment and hospitalization
- Prescription drugs
- Medical devices
- Glasses and contact lenses (with medical certificate)
- Supplementary health insurance premiums
- Substantial dental costs
- Medically prescribed therapies
Practical example: Couple with a net income of CHF 80,000 and medical expenses of CHF 6,000 :
- Threshold: 80,000 × 5% = CHF 4,000
- Possible deduction: 6,000 - 4,000 = CHF 2,000
Disability-related expenses
People who take care of elderly, sick or disabled relatives can deduct the amount they actually receive as a tax deduction.’lump-sum allowances in home care.
Please note: This deduction only applies to cantonal tax.
2. Volunteer payments: optimize your donations
General conditions
Charitable donations represent an opportunity to reduce your tax burden while supporting causes close to your heart. The canton of Fribourg applies specific rules for this deduction.
Eligible organizations:
- Legal entities headquartered in Switzerland
- Tax-exempt institutions with a public service or charitable purpose
- Confederation, cantons, municipalities and their institutions
- Red Cross, Winter Relief, Pro Juventute
- Museums and public hospitals
- Assistance institutions
Deduction limits:
- Minimum amount: CHF 100 per fiscal year
- Maximum amount: 20% net income (code 4.910)
- Donations of cash and securities are accepted
- The date of payment is decisive for the deduction.
Advice on major gifts: If you are planning to make a substantial donation, please contact the cantonal tax department beforehand to avoid any misunderstanding regarding deductibility. In special cases of overriding public interest, the Conseil d'Etat may authorize a deduction in excess of 20%.
List of institutions: A non-exhaustive list of tax-exempt legal entities headquartered in Fribourg is available.
3. Social deductions for children
The canton of Fribourg applies a particularly generous system of child deductions, but with one particularity: the amount decreases progressively according to the taxpayer's net income.
Conditions of eligibility
The deduction is granted for:
- Each minor child (born between 2008 and 2025)
- Every child learning or studying
- Children with a gross annual income of less than CHF 18,000
Important rule: The situation on December 31 is decisive. However, the deduction is maintained if the child dies during the year.
Notable exceptions:
- A child who starts a long-term gainful activity in November is no longer considered a dependent on December 31.
- A child who stops working at the end of November to go back to school remains a dependant on December 31.
Scale of deductions based on net income
Tax deductions for children based on net income in Switzerland decrease progressively as income rises.
- For 1 child: The deduction starts at CHF 8,600 for incomes up to CHF 62,700 and decreases in increments of around CHF 100 to CHF 7,100 for incomes over CHF 76,701.
- For 2 children: The deduction starts at CHF 17,200 for incomes up to CHF 72,800 and gradually decreases to CHF 14,200 for incomes over CHF 86,801.
- For 3 children: The deduction starts at CHF 26,800 for incomes up to CHF 82,900 and drops to CHF 22,300 for incomes over CHF 96,901.
- For 4 children: The deduction starts at CHF 36,400 for incomes up to CHF 93,000 and decreases to CHF 30,400 for incomes over CHF 107,001.
4. Other social deductions
Other dependents
Deduction of CHF 5,000 for each needy person you support for at least CHF 6,700 per year.
Terms and conditions:
- The person is unable to support him/herself
- You pay the maintenance costs
- This deduction does not apply to spousal payments.
Taxpayer in school or apprenticeship
Deduction of CHF 3,600 for the taxpayer himself if he is:
- An apprentice or student
- Maximum age 25
- This deduction applies to the taxpayer's own tax return.
Wheelchair activity
Deduction of CHF 2,500 if you meet these three cumulative conditions:
- Medical or insurance certificate proving the need to use a wheelchair
- You are not receiving an AHV/DI pension
- You are in gainful employment (main or secondary)
Orphan of mother and father
- Minor
- Students or apprentices
This deduction must be entered on the taxpayer's own tax return. The system of limitations and reductions follows the same scale as for child deductions.
5. Low-income deduction
The canton of Fribourg provides an additional deduction for people on modest incomes, with scales differentiated according to family situation and pensioner status.
- AHV/IV pensioners living alone without children: The deduction starts at CHF 9,100 for incomes up to CHF 24,300 and gradually decreases to CHF 0 for incomes over CHF 54,301.
- AHV/IV pensioners married or with child(ren): The deduction starts at CHF 11,100 for incomes up to CHF 30,300 and decreases to CHF 0 for incomes over CHF 57,301.
- Non-annuitant taxpayers living alone: The deduction starts at CHF 4,100 for incomes up to CHF 20,300 and decreases to CHF 0 for incomes over CHF 40,301.
- Non-annuitant taxpayers married or with child(ren): The deduction starts at CHF 5,100 for incomes up to CHF 24,300 and decreases to CHF 0 for incomes over CHF 49,301.
6. Social deduction on wealth
The canton of Fribourg also offers a deduction on net wealth, exclusive to cantonal tax.
- Single people without children: The deduction starts at CHF 55,000 for assets up to CHF 75,000 and gradually decreases to CHF 0 for assets over CHF 200,001.
- Married couples or single people with children: The deduction starts at CHF 105,000 for assets up to CHF 125,000 and decreases to CHF 0 for assets over CHF 300,001.
In short, as net wealth increases, the deduction decreases, and couples or parents benefit from higher deduction amounts.
7. Deduction for recognized forms of pension provision
2nd pillar purchases
The buying back contribution years in occupational pension plans represent a significant tax advantage. However, the amounts paid in cannot be withdrawn as capital for a period of three years. All early withdrawal results in the cancellation of the tax advantage, accompanied by a tax reminder procedure.
Contributions to a pillar 3a pension plan
- If you are affiliated to the 2nd pillar: maximum CHF 7,258 for 2025
- If you are not affiliated to the 2nd pillar: 20% of net earned income (maximum CHF 36,288)
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Life insurance payments
This item covers insurance for which premiums have not already been taken into account elsewhere, such as life insurance with or without surrender value, insurance covering only the risk of death, daily allowance insurance and life annuity insurance.
The maximum deductible amounts are from:
- Single person: CHF 750
- Married persons living in the same household: CHF 1,500
8. Business expenses
Income acquisition costs for salaried employees
Income acquisition expenses apply only to dependent activities as their main occupation. Salaried secondary occupations are subject to specific rules. Furthermore, when one spouse works in the other's business, expenses are only allowed if a genuine employment relationship can be proven, with social insurance coverage, and if this activity clearly goes beyond normal mutual assistance between spouses.
No deductions are allowed for expenses already covered by the employer, or for expenses related to children in training, such as transport, accommodation or board.
Transportation to and from work
Travel expenses can be deducted when the distance between the home and the workplace is exceeds 1.5 km. The deduction is capped at CHF 12,000 per year for cantonal and municipal taxes.
Calculation methods vary according to the means of transport used:
- Public transport: deduction of actual expenses in 2nd class (or 1st class if justified)
- Bike: annual lump sum
- Motorized vehicles: in principle, the deduction corresponds to the cost of public transport.
When the use of public transport is not possible or reasonably required (lack of connections, unfavorable schedules, infirmity, remoteness), a deduction per kilometer is allowed, with decreasing rates according to the number of kilometers traveled.
Meals away from home, weekly holiday and night work
Meals eaten away from home are deductible when it is impossible to return home for lunch, notably because of distance, irregular working hours or short breaks. The deduction is limited to CHF 15 per meal, with an annual ceiling. When the employer subsidizes meals, only a half-deduction is allowed.
People staying at their place of work during the week can deduct:
- Meal expenses
- Accommodation costs
- Travel expenses for the weekly trip home
People working continuous shifts or night shifts can also benefit from a daily deduction, provided that these expenses are not already covered by the employer. In principle, this deduction cannot be combined with deductions for meals or accommodation away from home.
Other business expenses
A flat-rate deduction corresponding to 3 % of net salary is provided, with an annual minimum and maximum. It covers in particular:
- Professional tools
- Hardware and software
- Specialized books
- Professional clothing
- Voluntary teleworking costs
- Exceptional wear and tear due to activity
- Using a private room for business purposes
Secondary salaried activity
For a secondary salaried activity, a deduction proportional to income is allowed, within minimum and maximum limits. Any higher deductions must be supported by documentary evidence.
When both spouses are gainfully employed and taxed jointly, a deduction is granted on the gross income. lowest income. This rule also applies when one spouse provides significant professional assistance to the other.
9. Real estate-related deductions
Building maintenance costs
- The deduction of actual expenses, or
- flat-rate deduction.
Flat-rate deduction: it applies to private real estate and is calculated on the gross yield:
- 10 % for buildings constructed after 2015
- 20 % for older buildings
Deduction of actual costs: actual costs must be detailed, justified and correctly broken down. Only amounts actually paid are taken into account, after deduction of subsidies, insurance or discounts. Remuneration for the owner's personal work is never deductible.
Energy savings and demolition
- Replacement of obsolete installations
- Adding new installations to existing buildings
- Private photovoltaic solar installations
These deductions are not allowed for buildings new or during the first 5 years following their construction.
If the amounts cannot be fully deducted in a single year, the balance can be deducted in the following way deferred over the following two fiscal periods.
The demolition costs for a replacement building are also deductible, subject to conditions and prior notification to the tax authorities.
9. Bank charges and other deductions
Securities administration fees
In particular, only expenses directly linked to the management of the securities are deductible:
- Custody fees
- Safe deposit box rental
- Collection fees
- Payroll expenses
Expenses incurred for the purchase or sale of securities, consultancy fees, tax costs or personal work are not deductible.
Bets linked to gaming winnings: Stakes on winnings from lotteries, betting or casino games are deductible at a flat rate of 5 % du gain, with a ceiling of CHF 5,000 per gain.
Annuities, long-term charges and housing rights
- Annuities arising from legal, contractual or inheritance obligations
- Long-term charges linked to real rights, such as housing rights
Alimony paid
The alimony and child support paid to a divorced or separated spouse are deductible if proven.
Contributions paid on behalf of minor children are also deductible when the beneficiary parent has parental authority.
On the other hand, contributions paid for children over the age of majority are not deductible and are not taxable in the child's home. Social security deductions for children depend on the actual cost of maintenance.
10. Tax rate reduction: full splitting
The canton of Fribourg applies a system of full splitting particularly advantageous for married couples and single-parent families.
Splitting principle at 50%: Overall taxable income (code 7.910) is taxed at the rate corresponding to 50% of this income. The minimum tax rate (1%) remains applicable.
This discount automatically applies to:
- All married couples who are not living separate and apart
- Couples not in gainful employment (AHV/IV pensioners)
- Single-parent families: widowed, separated, divorced or single taxpayers living in the same household with children or needy people for whose maintenance they are responsible
Important: No action is required, as the reduction is applied automatically by the tax authorities.
Tips for optimizing your Fribourg tax return
1. Check your situation on December 31
2. Plan your BVG & 3a buy-ins
If you are planning to buy into your pension fund, spread the purchases over several years rather than making them all at once. This maximizes the tax advantage by avoiding excessive growth.
Proceed to redemptions in pillarv3a from 2026 (for the year 2025).
4. Check the eligibility of institutions
Before making a major donation, consult the list of recognized institutions on the cantonal website, or contact the tax authorities directly.
5. Keep all your receipts
6. Take advantage of the 3rd pillar until December 31
To ensure that your 3rd pillar (A and/or B) is deductible for the current tax year, it must be made before December 31. Don't delay, as some establishments have processing deadlines.
