Summary table of tax deductions in the canton of Vaud
| Deduction | Category | Maximum amount |
|---|---|---|
| Transportation costs (car) | Professional | 0.70 CHF/km (≤15'000 km) 0.35 CHF/km (>15'000 km) |
| Transportation costs (public transport) | Professional | Actual subscription amount |
| Meal expenses | Professional | CHF 3,200 CHF 1,600 (with canteen) |
| Other business expenses (flat rate) | Professional | 3% of net salary (min. CHF 2,000, max. CHF 4,000) |
| Out-of-home expenses | Professional | CHF 6,400 CHF 4,800 (with canteen) |
| Continuing education and training | Professional | CHF 12,000 |
| Secondary activity | Professional | 20% of ancillary income (min. CHF 800, max. CHF 2,400) |
| Dual careers for spouses | Professional | CHF 1,700 |
| Social housing allowance | Housing | CHF 6,800 |
| Building maintenance (>20 years, owner-occupied) | Housing | 30% rental value or actual costs |
| Building maintenance (<20 years rental) | Housing | 10% net income or actual expenses |
| 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 and accident insurance premiums | Pension | CHF 5,000 (single person) CHF 9,900 (couple) +1'300 CHF per child |
| Interest on savings capital (debt) | Pension | CHF 1,600 (single person) CHF 3,300 (couple) +300 CHF per child |
| Childcare expenses | Family | CHF 15,200 per child (<14 years) |
| Deduction per dependent child | Family | CHF 1,000 per child |
| Family deduction (couple) | Family | CHF 1,300 |
| Single-parent deduction | Family | CHF 2,800 |
| Deduction for modest taxpayers | Family | Up to CHF 17,000 (base) + CHF 5,700 (spouse) + CHF 3,200 (single-parent) + CHF 3,500 per child |
| Maintenance payments | Family | Amount actually paid |
| Dependant | Family | CHF 3,400 (if assistance ≥ CHF 3,400) |
| Medical and sickness expenses | Health | Amount exceeding 5% of income |
| Disability-related expenses | Health | Full amount (without deductible) |
| Donations to charitable organizations | Other | 20% middle income (code 700) |
| Donations to political parties | Other | CHF 10,100 maximum |
| Securities administration fees | Other | 1.5‰ of the value of the securities |
| Lottery betting | Other | 5% of earnings (max. CHF 5,000) |
Deductions linked to professional activity
Commuting expenses
Your daily travel between home and work are deductible, whether you use public transport or your own vehicle.
For public transport: Deduct the actual amount from your annual season ticket (SBB, Mobilis, etc.). Keep your receipts.
For personal cars: The canton of Vaud applies an advantageous kilometric scale:
- CHF 0.70 per kilometer for the first 15,000 kilometers
- CHF 0.35 per kilometer over 15,000 km
Outside meal expenses
If you are unable to return home for lunch for professional reasons, you can deduct a lump sum for your meals.
Standard deduction: Up to CHF 3,200 per year if your employer does not pay for your meals.
Reduced deduction: CHF 1,600 per year if your company offers a canteen or partially subsidizes your meals.
No proof is required for this deduction, which is applied automatically according to your situation.
Other professional expenses (flat rate of 3%)
The canton of Vaud authorizes a flat-rate deduction generous for all your other business-related expenses. You can deduct 3% of your net salary, with a minimum of CHF 2,000 and a maximum of CHF 4,000.
This deduction covers
- Purchase of specific work clothing
- Professional equipment
- The tools you need for your business
- Business telephone and Internet costs
Out-of-home expenses
- Up to CHF 6,400 per year if your meals are not paid for
- Up to CHF 4,800 per year if a canteen is available
Continuing education and training costs
The expenses related to your professional training are deductible up to CHF 12,000 per year. This deduction applies if:
- You are at least 20 years old
- The training is aimed at professional development or serious retraining
- No initial training (apprenticeship, first bachelor's degree)
This includes courses, seminars and certifications, as well as ancillary costs (materials, training-related travel).
Fees for incidental activities
If you have a secondary activity in parallel with your main job, you can deduct 20% of net income generated by this activity, with a minimum CHF 800 and a maximum of CHF 2,400.
Dual careers for spouses
Couples where both spouses work can benefit from an additional deduction of CHF 1,700, provided that the lowest income (after deduction of expenses and contributions) reaches at least this amount.
Deductions for housing and property
Social housing allowance
All Vaud taxpayers can deduct expenses relating to their main home, up to a maximum of CHF 6,800 per year (code 660 on the tax return).
This deduction is intended to offset current housing expenses and applies automatically, whether you rent or own.
Building maintenance costs (for owners)
- Owner-occupied buildings over 20 years old: 30% of rental value
- Leased property less than 20 years old: 10% of the property's net income
- Actual expenses can be deducted if higher than the flat rate
Deductible maintenance costs:
- Painting and repairs
- Replacement of defective installations
- Roof and facade repairs
- Garden maintenance
- Thermal insulation
- Installation of solar panels or heat pumps
Pension and insurance
Pillar 3a (restricted pension plan)
The Pillar 3a remains one of the most advantageous tax deductions in Switzerland. For 2026, the deductible amounts are:
Employees affiliated to a pension fund (LPP): CHF 7,258 maximum (federal amount 2025, subject to adjustment in 2026)
Self-employed without pension fund: 20% of net income, with a ceiling of CHF 36,288
This deduction not only allows you to reduce your taxes immediately, but also to build up savings for your retirement.
From 2026, you'll be able to buy back years of contributions, which will further reduce taxable income.
2nd pillar purchases
The pension fund buy-ins (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.
Warning: if you withdraw assets from 2nd pillar in the three years following a redemption, previous deductions may be cancelled.
Health and accident insurance
Health and accident insurance premiums are partially deductible in the canton of Vaud:
- Single person: up to CHF 5,000
- Couple: up to CHF 9,900
- Additional deduction: CHF 1,300 per child or dependant
Interest on savings capital
Interest paid on debts (mortgages, personal loans) is deductible:
- Single person: up to CHF 1,600
- Couple: up to CHF 3,300
- Additional deduction: CHF 300 per dependent child
Family and social deductions
Deduction for dependent children
Each dependent child (minor or adult in training) is entitled to a additional deduction from CHF 1,000 in the canton of Vaud.
Childcare expenses
If you need childcare for children under the age of 14 in order to work, you can deduct up to CHF 15,200 per child for crèche, daycare, parental assistance, day mothers, etc.
Family deduction
- Couple: up to CHF 1,300
- Single-parent family: up to CHF 2,800
- Supplement per dependent child: CHF 1,000
Deduction for modest taxpayers
If your income is modest, you can benefit from an additional deduction of up to CHF 17,000 with additional amounts for spouse and children (5,700/spouse, 3,200/single parent, 3,500/child).
This deduction is progressively reduced when net income exceeds CHF 126,300. Above this threshold, the deduction is reduced by CHF 100 for each additional income bracket.
Maintenance payments
Amounts paid to an ex-spouse or for children for whom you do not have primary custody are generally tax-deductible. Keep proof of payment.
Medical and disability-related expenses
Health expenses not reimbursed by the health insurance scheme may be deducted if they exceed 5% of your intermediate income. Above this threshold, you can deduct:
- Dental care
- Glasses and contacts
- Medical treatments not covered
- Prescription drugs
For people with disabilities: Actual disability-related expenses are fully deductible, with no deductible of 5%.
Donations and contributions
Donations to charitable organizations
Donations made to institutions recognized as being of public interest (foundations, charitable, cultural or environmental associations) are tax-deductible up to a maximum of CHF 10,100 maximum.
To benefit from this deduction, ask the organization for a donation certificate. The organization must be officially registered with the Swiss tax authorities.
Donations to political parties
- Officially registered
- Represented in a cantonal parliament
- Obtained at least 3% of the vote in the last cantonal elections
Donations to individual candidates are not deductible.
Other deductions
Securities administration fees
If you have financial investments, you can deduct 1.5‰ (per thousand) of the value of securities and investments declared under code 410.
This flat-rate deduction covers the costs of managing your portfolio, without the need for supporting documents.
Lottery betting
Taxable lottery winnings are subject to a deduction of 5% of the winning amount, with a ceiling of CHF 5,000 per taxable gain.
This deduction is intended to compensate for the bets used to obtain the winnings.
Tips for optimizing your deductions
1. Keep all your receipts
2. Compare flat-rate and actual expenses
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.
Buy into 3a from 2026 (for the year 2025).
4. Anticipate building work
5. Declare your childcare expenses
6. Take advantage of the 3rd pillar until December 31
When should you file your Vaud tax return?
The Vaud tax return must be returned to before March 15, 2026 for the 2025 tax year. You can request an extension if necessary.
In the event of a major change in circumstances (marriage, divorce, birth, change of job), don't forget to adjust your deductions accordingly.
Conclusion
The Vaud tax system offers many ways to legally reduce your tax burden. From the simple deduction of transport costs to strategic purchases into your pension fund, every deduction counts.
The most important thing is to know your rights, keep your supporting documents and complete your tax return with care. If your situation is complex (multiple incomes, property ownership, substantial assets), don't hesitate to consult a tax advisor to optimize your tax return.
By correctly applying all the deductions to which you are entitled, you can achieve significant savings on your annual tax bill.
