{"id":2824,"date":"2025-07-30T11:52:25","date_gmt":"2025-07-30T11:52:25","guid":{"rendered":"https:\/\/invexa.ch\/?p=2824"},"modified":"2025-12-18T09:53:20","modified_gmt":"2025-12-18T09:53:20","slug":"que-peut-on-deduire-des-impots-en-suisse","status":"publish","type":"post","link":"https:\/\/invexa.ch\/en\/fiscalite\/que-peut-on-deduire-des-impots-en-suisse\/","title":{"rendered":"What Can Be Deducted from Swiss Taxes in 2025?"},"content":{"rendered":"
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Paying less tax in Switzerland is possible if you know the right deductions. The Swiss tax system operates on two levels: federal<\/strong> and cantonal<\/strong>. This means that some deductions are valid everywhere, while others depend on the canton of residence.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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1. Deductions related to professional activity<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Travel expenses<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The commutes<\/strong> between your home and workplace can be deducted, whether done by public transport, bicycle, or car. CFF subscriptions<\/strong>, bus passes, or bicycle expenses are generally accepted. The use of a personal car<\/strong> 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<\/strong>).<\/p>

At the federal level, the deduction is capped at CHF 3,300<\/strong> (2025) per year. Some cantons, such as Zurich, allow a higher ceiling (up to CHF 5,200<\/strong>). These limits apply even if your actual expenses are higher.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Meals out<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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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.<\/p>

As a general rule, up to CHF 3,300<\/strong> can be deducted per year. If the company offers a meal to reduced price<\/strong> (canteen, subsidized restaurant), the deduction is halved (CHF 1,600). This rule applies to federal tax; cantons may set other amounts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Continuing education costs<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Continuing education costs are deductible if they are related to your current activity or a serious career change.<\/p>

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<\/strong> per year in deductible training costs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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2. Housing expenses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Mortgage interest<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The interest you pay on your mortgage loan can be fully deducted from your taxable income, both at the federal<\/strong> and cantonal<\/strong> 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\u2014only the interest is.<\/p>

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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Maintenance work<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Routine maintenance costs of a property can be deducted, provided they do not constitute an improvement<\/strong> (increase in value). This includes painting, replacing faulty installations, repairs, garden or roof maintenance, etc. Renovations<\/strong> aimed at enhancing comfort or increasing the property\u2019s value (such as an extension, a luxury kitchen, or a brand-new bathroom) are generally not deductible.<\/p>

You can choose between flat-rate deduction<\/strong> (generally a percentage of the rental value) and actual costs<\/strong> supported by invoices. The package is simple, but less advantageous if you have carried out major maintenance work in the year in question.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Environmental work<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Expenses linked to the energy transition and environmental protection benefit from favorable tax treatment. This applies to investments<\/strong> which aim to reduce energy consumption or improve the building's sustainability.<\/p>

The following in particular are deductible<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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