Main Tax Deductions in the Canton of Geneva
| Deduction | Category | Maximum amount |
|---|---|---|
| Travel expenses | Professional | ICC: max. CHF 534 IFD: max. CHF 3,300 |
| Meal expenses | Professional | CHF 15/day (max. CHF 3,200/year) CHF 7.50/day with employer contribution (max. CHF 1,600/year) |
| Other business expenses (flat rate) | Professional | 3% of net salary ICC: min. CHF 640, max. CHF 1,812 IFD: min. CHF 2,000, max. CHF 4,000 |
| Dual careers for spouses | Professional | ICC: CHF 1,051 IFD: 50% lowest net income (min. CHF 8,600, max. CHF 14,100) |
| Family deduction (married couple) | Family | CHF 2,800 |
| Building maintenance - Fixed price (≤10 years) | Housing | ICC: 15% rental value after allowance IFD: 10% gross rental value |
| Building maintenance - Fixed price (>10 years) | Housing | ICC: 25% rental value after allowance IFD: 20% gross rental value |
| Building maintenance - Actual costs | Housing | Energy-efficient investments, repairs, renovations, insurance, administration, additional property taxes |
| 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 |
| Health insurance premiums | Pension | ICC: Premiums actually paid Child: max. CHF 3,965 19-25 years: max. CHF 12,842 Adult: max. CHF 17,122 IFD: Cumulative lump-sum deduction (see guide) |
| Interest on savings capital (debt) | Pension | IFD: Cumulative lump-sum deduction with insurance (see guide) |
| Childcare expenses | Family | Per child <14 ans ICC: max. CHF 26,320 IFD: max. CHF 25,800 |
| Dependent child or relative (fully loaded) | Family | ICC: 13,660 CHF IFD: CHF 6,800 (capped at CHF 10,508 if childcare costs deductible) |
| Half-dependent child or relative | Family | ICC: CHF 6,830 IFD: CHF 3,400 (Capped at CHF 5,254 if childcare costs deductible) |
| Single-parent deduction | Family | See conditions in the guide |
| Deduction for modest taxpayers | Family | See conditions in the guide |
| Maintenance payments | Family | Amount actually paid |
| Medical and sickness expenses | Health | ICC: Amount exceeding 0.5% of net income (code 92.20) IFD: Amount exceeding 5% of net income (code 92.20) |
| Disability-related expenses | Health | Full amount (without deductible) |
| Donations to charitable organizations | Other | ICC: max. 20% of net income (code 92.40) IFD: max. 20% of net income (code 92.40), minimum CHF 100 |
| Donations to political parties | Other | ICC: max. CHF 10,000 IFD: max. CHF 10,600 |
| Bank account and securities administration fees | Other | Effective, limited costs (see guide) |
1. Professional Expenses: Lump Sum or Actual Costs?
Automatic lump-sum deduction
For employees, a flat-rate deduction of 3% net income is applied by default. This lump sum has different ceilings depending on the type of tax:
- ICC: between CHF 640 and CHF 1,812
- IFD: between CHF 2,000 and CHF 4,000
This deduction is automatically calculated by GeTax on the basis of gross income less compulsory social security contributions (AVS/AI/APG, and unemployment/AANP/AMat) and contributions to the 2nd pillar.
When to opt for actual costs?
In some situations, the actual expenses incurred far exceed the 3% flat rate. This is particularly the case for people who live far from their place of work, or who have specific business expenses. In such cases, you can opt out of the flat-rate system and deduct your actual expenses, provided they can be justified. This option mainly concerns:
- Travel expenses
- Meal expenses
- Other expenses directly related to your professional activity
Travel expenses: strict limits
Travel expenses between home and workplace are capped:
- ICC: maximum CHF 534 (regardless of transport)
- IFD: maximum CHF 3,300
For the IFD, deductions vary according to the means of transport:
- Public transport: effective subscription cost
- Bicycle, moped or light motorcycle: lump sum CHF 700
- Motorcycle (+50 cm³): CHF 0.40 per kilometer
- Automotive: generally limited to the cost of public transport, except in exceptional circumstances (lack of public transport, incompatible schedules, disability), in which case CHF 0.70 per kilometer
Meal expenses: eligibility requirements
For the ICC, the deduction is only granted if the daily commuting time by public transport exceeds two hours:
- CHF 15 per day (maximum CHF 3,200 per year)
- CHF 7.50 per day if employer contributes to costs (maximum CHF 1,600 per year)
For IFD, conditions are more flexible:
- CHF 15 per day (maximum CHF 3,200 per year) with no travel time requirement
- Shiftwork allowance: CHF 15 per day (maximum CHF 3,200 per year) if shown on salary certificate
- These two IFD deductions cannot be combined.
Is teleworking tax-deductible?
Teleworking only qualifies for a deduction in the following cases:
- One room in your home must be exclusively and permanently dedicated to your professional activity.
- The employer does not provide you with a workstation on its premises.
- You must be able to deduct the part of the rent corresponding to this room.
- Attach a copy of the lease and prove that the property is used exclusively for business purposes
- Expenses relating to personal convenience or paid by the employer are not deductible.
Workers outside the canton: what deductions?
If you work outside the canton but do not live there during the week:
- Travel expenses: 534 CHF (ICC) / 3,300 CHF (IFD)
- Meal expenses: CHF 15 per day (maximum CHF 3,200 per year)
If you live outside the canton during the week:
- Travel expenses: 534 CHF (ICC) / 3,300 CHF (IFD)
- Meal expenses: up to CHF 30 per day for lunch and dinner (maximum CHF 6,400 per year)
- ICC accommodation costs: effective rent up to CHF 500 per month
- IFD accommodation costs: usual price of a room at the workplace
2. Pensions: Pillars 2 and 3A
Health insurance premiums: ceilings by age group
For the ICC, premiums (compulsory and supplementary) are deductible up to twice the cantonal average premium:
2nd pillar purchases
The buying back contribution years in an occupational pension plan is an important tax deduction, but these payments must not be withdrawn as a capital sum for at least three years. A early withdrawal will result in a tax reassessment and cancellation of the deduction.
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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Health and accident insurance
For the ICC, premiums (compulsory and supplementary) are deductible up to twice the cantonal average premium:
- Age range
- Maximum deduction 2025
- 0-18 years
- 19-25 years
- 26 years and over
- CHF 3,965
- CHF 12,842
- CHF 17,122
Important: Even if a subsidy fully covers your basic premium, report the total amount under code 52.21 and the subsidy under code 16.30.
For the IFD, health insurance premiums are combined with life insurance premiums and savings interest in an overall package:
- Situation
- Base amount
- If not affiliated to 2nd/3rd pillar
- Single person
- Couple
- For family responsibilities
- CHF 1,800
- CHF 3,700
- + CHF 700
- + 50% (2,700 CHF)
- + 50% if no member (CHF 5,550)
- + CHF 700
Life insurance: optimize your tax deductions
For persons domiciled in Geneva, the maximum deductible amounts for a life insurance in 3rd pillar B are:
1. Cantonal and municipal tax (ICC)
- Single / widowed / divorced / separated: CHF 2,232
- Married couple or registered partners: 3,348 CHF (2 × 1,674 CHF)
- Per dependent: 913 CHF
2. Direct federal tax (IFD)
- Single / widowed / divorced / separated: CHF 1,800
- Married couple or registered partners: CHF 3,600
- Per dependent: 700 CHF
In both cases, the amounts are increased by half if the taxpayer is not affiliated to a 2nd pillar or pillar 3a.
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Medical expenses: high deductibility thresholds
Medical expenses are only deductible above a certain threshold:
- ICC: only the portion exceeding 0.5% of net income
- IFD: only the portion exceeding 5% of net income
A practical example: Couple with child, medical expenses of CHF 7,000
- Net income
- Threshold
- Deduction
- ICC
- IFD
- CHF 60,000
- CHF 80,000
- 300 CHF (0.5%)
- 4,000 CHF (5%)
- CHF 6,700
- CHF 3,000
Deductible medical expenses:
- Medical treatment and hospitalization
- Prescription drugs
- Therapeutic vaccinations
- Medical equipment
- Glasses and contact lenses
- Various therapies
- Treatments for drug dependence
Important: Supporting documents must be retained but not attached to the declaration.
Disability-related expenses
Deduction of actual costs (after insurance/institutions):
- Assistance costs
- Housekeeper and childcare expenses
- Transportation and vehicle expenses
- Guide dog expenses
- Home improvement costs
Or flat-rate annual deduction for recipients of disability allowances:
- Type of disability
- Annual amount
- Low impotence
- Medium impotence
- Severe impotence
- People who are deaf or on dialysis
- CHF 2,500
- CHF 5,000
- CHF 7,500
- CHF 2,500
4. Family deductions
Family expenses: significant amounts
For ICC:
- Full load: CHF 13,660
- Half-load: CHF 6,830
- ⚠️ Capping if childcare expenses deducted: CHF 10,508 (full load) / CHF 5,254 (half load)
For IFD (CHF 6,800 per dependant):
- Each minor child you support
- Each adult child in training (as at 31.12 of the fiscal year)
- Each person unable to work (if your assistance amounts to at least CHF 6,800)
- Alternating custody: each parent can claim half the deduction
Childcare costs
Deductible expenses:
- Day-care centers
- After-school (before/after-school care, excluding school kitchens)
- Vacation camps and summer camps
- Vacation camps and summer camps
- Care at home or with a third party (day mothers, nannies, au pairs)
- Theme camps: fixed price CHF 50/day (maximum CHF 250/week)
Annual limits per child up to the month of the child's 14th birthday:
- ICC: CHF 26,320
- IFD: CHF 25,800
Important: Please enclose invoices with full details of the person being paid.
Deduction for dual-earner couples
- ICC: Flat-rate deduction of CHF 1,051 on lower income.
- IFD: Deduction of 50% from the net income of the lowest activity:
- Net income from lowest activity
- Deduction
- Less than CHF 8,600
- Between CHF 8,600 and CHF 17,200
- More than CHF 17,200
- Limited to net income
- CHF 8,600
- 50% of income (max. CHF 14,100)
Deduction for married couples (IFD)
Flat-rate deduction of CHF 2,800 for married couples or couples in a registered partnership, regardless of their activity.
Deductions for AHV/IV pensioners (ICC)
Decreasing deductions based on income are granted to beneficiaries of AHV pension/AI:
For couples (max. income CHF 98,080):
- Income
- 1 annuitant
- 2 annuitants
- 0 - CHF 61,300
- 61,301 - 69,509 CHF
- 69,510 - 78,464 CHF
- 78,465 - 87,632 CHF
- 87,633 - 98,080 CHF
- CHF 10,661
- CHF 8,529
- CHF 6,397
- CHF 4,264
- CHF 2,132
- CHF 12,260
- CHF 9,808
- CHF 7,356
- CHF 4,904
- CHF 2,452
For single people (max. income CHF 85,287): maximum deduction of CHF 10,661, decreasing according to a similar scale.
5. Maintenance Contributions and Life Annuities
Alimony: full deductibility subject to conditions
Amounts fully deductible:
- Pension for your ex-spouse (for himself/herself and any minor children in his/her care)
- Contributions to the other parent for your minor children born out of wedlock
Important: all supporting documents must be supplied (payments, copy of judgment, etc.). Pensions for adult children are deductible only up to the month of majority.
Life annuities paid
Deductible up to 40% of their amount (60% = capital repayment):
- Provide full beneficiary details
- Enclose proof of payment
- Copy of life annuity contract (if concluded during the year)
6. Donations and payments to political parties
Charitable donations: conditions and limits
Eligible organizations:
- Tax-exempt legal entities (public service, public utility, religious purpose)
- Confederation, cantons, municipalities and their institutions
Deduction limits:
- ICC
- IFD
- Total donations up to 20% of net income (before deduction of donations)
- Total donations up to 20% of net income (before deduction of donations)
- Minimum total of CHF 100 to be deductible
- ⚠️ Non-deductible donations to churches and voluntary religious contributions
Payments to political parties
Deductible amounts:
- ICC: maximum CHF 10,000
- IFD: maximum CHF 10,600
6. Capital allowances (ICC only)
Social deduction on wealth
Basic amounts:
- Situation
- Deduction
- Single person
- Married/partnered couple
- Single person with minor children
- + Per family load
- CHF 87,632
- CHF 175,264
- CHF 175,264
- + CHF 43,816
⚠️ The net personal assets of the adult child are subtracted from the CHF 43,816.
Deduction from business assets
For self-employed operators:
- Deduction = 50% of assets invested in the business
- Pro rata to shareholding
- Maximum CHF 533,042
7. Property maintenance, bank charges and other deductions
Property maintenance costs
- Flat-rate deduction OR actual expenses
- See instructions for terms and conditions
Account and securities administration fees
- Actual costs, limited in certain cases
- Negative interest
Professional training costs:
- Maximum 12,756 CHF (ICC) / 13,000 CHF (IFD)
- Terms and conditions: Secondary II diploma OR 20 years minimum for other training
Deduction for occupational pension benefits
For services that began before certain dates:
- 20% of the pension if personal contributions represent at least 20% of the benefits
- 40% (IFD only) if personal contributions account for 100% of the benefit
- No deduction for benefits commencing on or after January 1, 2002
Non-taxable but declarable income
Although tax-exempt, this income must be declared, as it is used to determine family expenses and the application of social laws:
Social benefits:
- Supplementary OASI/DI benefits (SPC)
- Supplementary family benefits
- Supplementary benefits from the City of Geneva
- Allowances for dependent persons
- Transitional benefits for older unemployed people
- Social assistance from Hospice général
Other exempt income:
- Scholarships from the Scholarships and Student Loans Department (SBPE)
- Donations from public and private institutions
- Lump-sum benefits from 2nd and 3rd pillar A (taxed separately at 1/5 of the scale)
Non-deductible expenses
List of expenses excluded from any deduction:
- Maintenance costs for the taxpayer and his family (home rent, private expenses)
- Debt repayment
- Costs of acquiring, producing or improving assets
- Interest on construction loans
- Taxes on income, property gains and wealth
- Commissions not justified by name
- Secret commissions paid to public officials
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.
Buy into 3a from 2026 (for the year 2025).
Tips for optimizing your tax return in Geneva
1. Keep all your receipts
Even if certain deductions are made on a flat-rate basis, always keep your invoices, certificates and supporting documents for at least 10 years. In the event of a tax audit, you'll need to be able to prove your expenses.
2. Compare flat-rate and actual expenses
For business expenses and building maintenance, always compare the lump-sum amount with your actual expenses. If you have incurred exceptional expenses (major works, expensive training), actual expenses may be more advantageous.
3. 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 3a from 2026 (for the year 2025).
4. Anticipate building work
If you're a homeowner planning major maintenance work, think about the best time to carry it out for tax purposes. A high-income year may be a good time to maximize the impact of the deduction.
5. Declare your childcare expenses
Many parents forget to declare their childcare costs in full. With a ceiling of CHF 13,000 per child, this deduction can represent a substantial saving.
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.
Source: Guide to the 2025 personal income tax return, getax.ch, General Directorate of the Cantonal Tax Administration.
