{"id":8615,"date":"2026-03-16T08:32:46","date_gmt":"2026-03-16T08:32:46","guid":{"rendered":"https:\/\/invexa.ch\/?p=8615"},"modified":"2026-03-16T09:05:02","modified_gmt":"2026-03-16T09:05:02","slug":"deductions-fiscales-neuchatel","status":"publish","type":"post","link":"https:\/\/invexa.ch\/fr\/prevoyance\/deductions-fiscales-neuchatel\/","title":{"rendered":"D\u00e9ductions fiscales Neuch\u00e2tel: que puis-je d\u00e9duire en 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8615\" class=\"elementor elementor-8615\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6becc21 e-flex e-con-boxed e-con e-parent\" data-id=\"6becc21\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c138599 elementor-widget elementor-widget-heading\" data-id=\"c138599\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tableau des principales d\u00e9ductions d'imp\u00f4t \u00e0 Neuch\u00e2tel<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2cc5c5 elementor-widget elementor-widget-html\" data-id=\"e2cc5c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n  \/* Layout wrapper: no desktop scroll, allow mobile-only horizontal scroll *\/\n  .table-wrap {\n    width: 100%;\n    overflow: visible;\n    margin-bottom: 20px;\n  }\n  \n  \/* Base table *\/\n  .deductions-table {\n    width: 100%;\n    border-collapse: collapse;\n    color: #000;\n    border-spacing: 0;\n    font-size: 16px;\n    table-layout: auto;\n    font-variant-numeric: tabular-nums;\n  }\n  \n  \/* Column sizing via <colgroup> *\/\n  .col-deduction { width: 30%; min-width: 16rem; }\n  .col-category  { width: 20%; min-width: 10ch; }\n  .col-amount    { width: 50%; min-width: 14ch; }\n  \n  \/* Cells *\/\n  .deductions-table th,\n  .deductions-table td {\n    padding: 12px 14px;\n    border-bottom: 1px solid #e6e6e6;\n    text-align: left;\n    vertical-align: middle;\n    font-size: 15px;\n    line-height: 1.4;\n    background: #fff;\n  }\n  \n  \/* Make the first column wrap and break long tokens *\/\n  .deductions-table th:first-child,\n  .deductions-table td:first-child {\n    white-space: normal;\n    overflow-wrap: anywhere;\n    word-break: break-word;\n    hyphens: auto;\n    font-weight: 500;\n  }\n  \n  \/* Header *\/\n  .deductions-table thead th {\n    background: #071659;\n    color: #fff;\n    font-weight: 600;\n    white-space: nowrap;\n    position: sticky;\n    top: 0;\n    z-index: 1;\n  }\n  \n  \/* Round only the top corners of the header row *\/\n  .deductions-table thead th:first-child { border-top-left-radius: 10px; }\n  .deductions-table thead th:last-child  { border-top-right-radius: 10px; }\n  \n  \/* Category badges *\/\n  .category-badge {\n    display: inline-block;\n    padding: 4px 10px;\n    border-radius: 12px;\n    font-size: 13px;\n    font-weight: 500;\n    white-space: nowrap;\n  }\n  \n  .cat-professionnel { background: #e3f2fd; color: #1565c0; }\n  .cat-logement      { background: #f3e5f5; color: #6a1b9a; }\n  .cat-prevoyance    { background: #e8f5e9; color: #2e7d32; }\n  .cat-famille       { background: #fff3e0; color: #e65100; }\n  .cat-sante         { background: #fce4ec; color: #c2185b; }\n  .cat-autre         { background: #f5f5f5; color: #424242; }\n  \n  \/* Amount column styling *\/\n  .deductions-table td:nth-child(3) {\n    font-weight: 500;\n    color: #071659;\n  }\n  \n  \/* Mobile responsiveness *\/\n  @media (max-width: 900px) {\n    .table-wrap {\n      overflow-x: auto;\n      -webkit-overflow-scrolling: touch;\n    }\n    \n    .deductions-table {\n      font-size: 0.9rem;\n      min-width: 600px;\n    }\n    \n    .deductions-table th,\n    .deductions-table td {\n      padding: 10px 12px;\n    }\n    \n    .col-deduction { width: 45%; min-width: 14rem; }\n  }\n<\/style>\n\n<div class=\"table-wrap\">\n  <table class=\"deductions-table\">\n    <colgroup>\n      <col class=\"col-deduction\" \/>\n      <col class=\"col-category\" \/>\n      <col class=\"col-amount\" \/>\n    <\/colgroup>\n    <thead>\n      <tr>\n        <th>D\u00e9duction<\/th>\n        <th>Cat\u00e9gorie<\/th>\n        <th>Montant maximum<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <!-- Frais professionnels -->\n      <tr>\n        <td>Frais de d\u00e9placements<\/td>\n        <td><span class=\"category-badge cat-professionnel\">Professionnel<\/span><\/td>\n        <td>ICC: max. 12'000 CHF<br>IFD: max. 3'300 CHF<br><br>Voiture: 70 ct\/km (jusqu'\u00e0 10'000 km), 60 ct\/km (10'001-20'000 km), 50 ct\/km (>20'000 km)<br>Moto: 40 ct\/km<br>V\u00e9hicules l\u00e9gers (v\u00e9lo, v\u00e9lomoteur): 700 CHF<\/td>\n      <\/tr>\n      <tr>\n        <td>Frais de repas<\/td>\n        <td><span class=\"category-badge cat-professionnel\">Professionnel<\/span><\/td>\n        <td>15 CHF\/jour (max. 3'200 CHF\/an)<br>7.50 CHF\/jour avec participation employeur (max. 1'600 CHF\/an)<\/td>\n      <\/tr>\n      <tr>\n        <td>Frais de s\u00e9jour hors domicile<\/td>\n        <td><span class=\"category-badge cat-professionnel\">Professionnel<\/span><\/td>\n        <td>30 CHF\/jour (max. 6'400 CHF\/an)<br>R\u00e9duction \u00e0 7.50 CHF pour le repas de midi si l'employeur participe<\/td>\n      <\/tr>\n      <tr>\n        <td>Autres frais professionnels (forfait)<\/td>\n        <td><span class=\"category-badge cat-professionnel\">Professionnel<\/span><\/td>\n        <td>3% du salaire net<br>IFD: min. 2'000 CHF, max. 4'000 CHF<\/td>\n      <\/tr>\n      <tr>\n        <td>Frais de formation continue et perfectionnement<\/td>\n        <td><span class=\"category-badge cat-professionnel\">Professionnel<\/span><\/td>\n        <td>Frais effectifs<br>max. 12'000 CHF\/an<br>(non limit\u00e9 \u00e0 la formation li\u00e9e \u00e0 l'activit\u00e9 actuelle)<\/td>\n      <\/tr>\n      <tr>\n        <td>Double activit\u00e9 des conjoints<\/td>\n        <td><span class=\"category-badge cat-professionnel\">Professionnel<\/span><\/td>\n        <td>IFD: 50% du revenu net le plus bas<br>(min. 8'600 CHF, max. 14'100 CHF)<\/td>\n      <\/tr>\n      \n      <!-- Logement -->\n      <tr>\n        <td>Entretien immeuble - Forfait (construit apr\u00e8s 31.12.2013)<\/td>\n        <td><span class=\"category-badge cat-logement\">Logement<\/span><\/td>\n        <td>10% de la valeur locative totale<\/td>\n      <\/tr>\n      <tr>\n        <td>Entretien immeuble - Forfait (construit avant 31.12.2013)<\/td>\n        <td><span class=\"category-badge cat-logement\">Logement<\/span><\/td>\n        <td>20% de la valeur locative totale<\/td>\n      <\/tr>\n      <tr>\n        <td>Entretien immeuble - Frais effectifs<\/td>\n        <td><span class=\"category-badge cat-logement\">Logement<\/span><\/td>\n        <td>Investissements \u00e9co-\u00e9nerg\u00e9tiques, r\u00e9parations, r\u00e9novations, assurances, administration<\/td>\n      <\/tr>\n      \n      <!-- Pr\u00e9voyance -->\n      <tr>\n        <td>3e pilier A (salari\u00e9 avec LPP)<\/td>\n        <td><span class=\"category-badge cat-prevoyance\">Pr\u00e9voyance<\/span><\/td>\n        <td>7'258 CHF<\/td>\n      <\/tr>\n      <tr>\n        <td>3e pilier A (ind\u00e9pendant sans LPP)<\/td>\n        <td><span class=\"category-badge cat-prevoyance\">Pr\u00e9voyance<\/span><\/td>\n        <td>20% revenu net<br>(max. 36'288 CHF)<\/td>\n      <\/tr>\n      <tr>\n        <td>Rachats dans le 2e pilier (LPP)<\/td>\n        <td><span class=\"category-badge cat-prevoyance\">Pr\u00e9voyance<\/span><\/td>\n        <td>Montant des lacunes<br>(Attention: pas de nouveau rachat dans les 3 ans qui suivent)<\/td>\n      <\/tr>\n      <tr>\n        <td>Primes assurance-maladie<\/td>\n        <td><span class=\"category-badge cat-prevoyance\">Pr\u00e9voyance<\/span><\/td>\n        <td>ICC: D\u00e9duction forfaitaire selon situation personnelle<br>Personne seule: 4'810 CHF<br>Couple mari\u00e9: 9'620 CHF<br>Enfant <18 ans: 1'140 CHF<br>Jeune 18-25 ans aux \u00e9tudes: 4'210 CHF<br><br>IFD: D\u00e9duction forfaitaire cumul\u00e9e (voir guide)<\/td>\n      <\/tr>\n      <tr>\n        <td>Int\u00e9r\u00eats de capitaux d'\u00e9pargne (dettes)<\/td>\n        <td><span class=\"category-badge cat-prevoyance\">Pr\u00e9voyance<\/span><\/td>\n        <td>D\u00e9duction limit\u00e9e aux rendements (codes 3.210, 3.220, 3.240, 3.250)<br>Couple mari\u00e9: 300 CHF<br>Autres contribuables: 150 CHF<\/td>\n      <\/tr>\n      <tr>\n        <td>Dettes priv\u00e9es (int\u00e9r\u00eats hypoth\u00e9caires, emprunts, etc.)<\/td>\n        <td><span class=\"category-badge cat-prevoyance\">Pr\u00e9voyance<\/span><\/td>\n        <td>D\u00e9ductibles jusqu'\u00e0 concurrence du revenu brut de la fortune + 50'000 CHF<\/td>\n      <\/tr>\n      \n      <!-- Famille -->\n      <tr>\n        <td>Frais de garde d'enfants<\/td>\n        <td><span class=\"category-badge cat-famille\">Famille<\/span><\/td>\n        <td>Par enfant <14 ans<br>ICC: max. 12'000 CHF<br>IFD: max. 25'800 CHF<br>(Justificatifs obligatoires)<\/td>\n      <\/tr>\n      <tr>\n        <td>D\u00e9ductions sociales pour enfants<\/td>\n        <td><span class=\"category-badge cat-famille\">Famille<\/span><\/td>\n        <td>Montant d\u00e9gressif selon revenu net (code 6.910)<br>Exemples:<br>Revenu \u226462'700 CHF: 8'600 CHF (1 enfant)<br>Revenu \u226472'800 CHF: 17'200 CHF (2 enfants)<br>Revenu \u226482'900 CHF: 26'800 CHF (3 enfants)<br>(Voir bar\u00e8me complet dans le guide)<\/td>\n      <\/tr>\n      <tr>\n        <td>Autres personnes \u00e0 charge<\/td>\n        <td><span class=\"category-badge cat-famille\">Famille<\/span><\/td>\n        <td>5'000 CHF par personne n\u00e9cessiteuse<br>(Frais d'entretien assum\u00e9s: min. 6'700 CHF\/an)<\/td>\n      <\/tr>\n      <tr>\n        <td>Contribuable aux \u00e9tudes ou en apprentissage<\/td>\n        <td><span class=\"category-badge cat-famille\">Famille<\/span><\/td>\n        <td>3'600 CHF<br>(Jusqu'\u00e0 25 ans r\u00e9volus)<\/td>\n      <\/tr>\n      <tr>\n        <td>Activit\u00e9 en fauteuil roulant<\/td>\n        <td><span class=\"category-badge cat-famille\">Famille<\/span><\/td>\n        <td>2'500 CHF<br>(Si activit\u00e9 lucrative et pas de rente AVS\/AI)<\/td>\n      <\/tr>\n      <tr>\n        <td>Orphelin de p\u00e8re et m\u00e8re<\/td>\n        <td><span class=\"category-badge cat-famille\">Famille<\/span><\/td>\n        <td>8'600 CHF<br>(Si mineur, aux \u00e9tudes ou en apprentissage)<\/td>\n      <\/tr>\n      <tr>\n        <td>D\u00e9duction sociale pour les soins \u00e0 domicile<\/td>\n        <td><span class=\"category-badge cat-famille\">Famille<\/span><\/td>\n        <td>Montant effectivement re\u00e7u \u00e0 titre d'indemnit\u00e9s forfaitaires<br>(ICC uniquement)<\/td>\n      <\/tr>\n      <tr>\n        <td>Pensions alimentaires vers\u00e9es<\/td>\n        <td><span class=\"category-badge cat-famille\">Famille<\/span><\/td>\n        <td>Montant effectivement vers\u00e9<\/td>\n      <\/tr>\n      \n      <!-- Sant\u00e9 -->\n      <tr>\n        <td>Frais m\u00e9dicaux et de maladie<\/td>\n        <td><span class=\"category-badge cat-sante\">Sant\u00e9<\/span><\/td>\n        <td>ICC: Montant exc\u00e9dant 0.5% du revenu net<br>IFD: Montant exc\u00e9dant 5% du revenu net<\/td>\n      <\/tr>\n      <tr>\n        <td>Frais li\u00e9s au handicap<\/td>\n        <td><span class=\"category-badge cat-sante\">Sant\u00e9<\/span><\/td>\n        <td>Montant int\u00e9gral (sans franchise)<\/td>\n      <\/tr>\n      \n      <!-- Autres -->\n      <tr>\n        <td>Dons \u00e0 des \u0153uvres d'utilit\u00e9 publique<\/td>\n        <td><span class=\"category-badge cat-autre\">Autre<\/span><\/td>\n        <td>ICC & IFD: min. 100 CHF, max. 20% du revenu net (code 4.910)<br>(Personnes morales exon\u00e9r\u00e9es avec si\u00e8ge en Suisse)<\/td>\n      <\/tr>\n      <tr>\n        <td>Dons aux partis politiques<\/td>\n        <td><span class=\"category-badge cat-autre\">Autre<\/span><\/td>\n        <td>ICC: max. 5'000 CHF<br>(Parti obtenant min. 3% des voix aux \u00e9lections cantonales)<br>IFD: max. 10'600 CHF<\/td>\n      <\/tr>\n      <tr>\n        <td>D\u00e9duction pour contribuables \u00e0 revenu modeste<\/td>\n        <td><span class=\"category-badge cat-autre\">Autre<\/span><\/td>\n        <td>Montant d\u00e9gressif selon situation et revenu net<br>Exemples (ICC uniquement):<br>Personne seule (revenu \u226420'300): 4'100 CHF<br>Couple mari\u00e9 (revenu \u226424'300): 5'100 CHF<br>Rentier AVS\/AI seul (revenu \u226424'300): 9'100 CHF<br>(Voir bar\u00e8mes complets dans le guide)<\/td>\n      <\/tr>\n      <tr>\n        <td>D\u00e9duction sociale sur la fortune<\/td>\n        <td><span class=\"category-badge cat-autre\">Autre<\/span><\/td>\n        <td>Montant d\u00e9gressif selon fortune nette<br>Personne seule (fortune \u226475'000): 55'000 CHF<br>Couple mari\u00e9 (fortune \u2264125'000): 105'000 CHF<br>(Voir bar\u00e8mes complets dans le guide)<\/td>\n      <\/tr>\n      <tr>\n        <td>R\u00e9duction du taux d'imposition<\/td>\n        <td><span class=\"category-badge cat-autre\">Autre<\/span><\/td>\n        <td>50% pour couples mari\u00e9s et familles monoparentales<br>(Splitting int\u00e9gral - automatique, ICC uniquement)<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da366aa elementor-widget elementor-widget-heading\" data-id=\"da366aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. D\u00e9ductions li\u00e9es \u00e0 l'activit\u00e9 professionnelle<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17fac10 elementor-widget elementor-widget-heading\" data-id=\"17fac10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Frais de d\u00e9placements domicile\u2013travail<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e959e19 elementor-widget elementor-widget-text-editor\" data-id=\"e959e19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Vos trajets quotidiens entre le domicile et le lieu de travail sont d\u00e9ductibles, quel que soit le moyen de transport utilis\u00e9. La distance minimale pour que ces frais soient reconnus est de 1,5 km par trajet (ou 15 minutes \u00e0 pied \/ 5 minutes en voiture).<\/p><p><strong>Transports publics :<\/strong> D\u00e9duisez le prix effectif de votre abonnement annuel (CFF, abonnement r\u00e9gional, etc.). \u00c0 l&rsquo;IFD, ces frais sont admis jusqu&rsquo;\u00e0 concurrence de CHF 3&rsquo;300.<\/p><p><strong>Voiture personnelle :<\/strong> Le canton de Neuch\u00e2tel applique une \u00e9chelle kilom\u00e9trique d\u00e9gressive :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72469e9 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"72469e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">CHF 0.60 par kilom\u00e8tre pour les 10'000 premiers kilom\u00e8tres<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">CHF 0.40 pour les 5'000 kilom\u00e8tres suivants<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">CHF 0.30 pour le surplus<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7332c8 elementor-widget elementor-widget-text-editor\" data-id=\"c7332c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Moto :<\/strong> CHF 0.40 par kilom\u00e8tre parcouru.V\u00e9lo ou v\u00e9lomoteur (jusqu&rsquo;\u00e0 50 cm\u00b3) : forfait annuel de CHF 700.<\/p><p><strong>\u00c0 noter :<\/strong> si votre employeur met gratuitement \u00e0 disposition un v\u00e9hicule de fonction pour vos trajets domicile-travail, aucune d\u00e9duction n&rsquo;est admise \u00e0 ce titre.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e7214b elementor-widget elementor-widget-heading\" data-id=\"5e7214b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Frais de repas pris hors du domicile<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5172018 elementor-widget elementor-widget-text-editor\" data-id=\"5172018\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tLe salari\u00e9 qui ne peut pas rentrer chez lui \u00e0 midi pour des raisons professionnelles peut pr\u00e9tendre \u00e0 une d\u00e9duction forfaitaire :\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c5dc33 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3c5dc33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Sans indemnit\u00e9 vers\u00e9e par l'employeur :<\/strong> CHF 15 par repas, max. CHF 3'200 par an<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Avec indemnit\u00e9 ou cantine d'entreprise :<\/strong> CHF 7.50 par repas, max. CHF 1'600 par an<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe79bf1 elementor-widget elementor-widget-heading\" data-id=\"fe79bf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Travail par \u00e9quipe ou de nuit<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc41f9b elementor-widget elementor-widget-text-editor\" data-id=\"fc41f9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Si votre certificat de salaire ou une attestation de l&#8217;employeur confirme un horaire par \u00e9quipe ou de nuit, vous pouvez d\u00e9duire <strong>CHF 15 par jour<\/strong>, jusqu&rsquo;\u00e0 un <strong>maximum de CHF 3&rsquo;200 par an<\/strong>. Cette d\u00e9duction ne peut pas se cumuler avec celle pour les frais de repas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-641422d elementor-widget elementor-widget-heading\" data-id=\"641422d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">S\u00e9jour hebdomadaire hors du canton<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e348544 elementor-widget elementor-widget-text-editor\" data-id=\"e348544\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tLorsque votre activit\u00e9 vous impose de r\u00e9sider en semaine hors du canton de Neuch\u00e2tel, vous b\u00e9n\u00e9ficiez de d\u00e9ductions sp\u00e9cifiques :\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce5efc0 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"ce5efc0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Sans indemnit\u00e9 de l'employeur :<\/strong> CHF 30 par jour, max. CHF 6'400 par an<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Avec indemnit\u00e9 ou cantine d'entreprise :<\/strong> CHF 7.50 par repas, max. CHF 1'600 par an<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3384324 elementor-widget elementor-widget-text-editor\" data-id=\"3384324\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tCes montants couvrent les frais de repas et de logement. Une copie du bail du logement secondaire doit \u00eatre jointe \u00e0 la d\u00e9claration.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1338fb elementor-widget elementor-widget-heading\" data-id=\"d1338fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Autres frais professionnels (forfait)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c49540 elementor-widget elementor-widget-text-editor\" data-id=\"8c49540\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tPour l&rsquo;ensemble de vos autres d\u00e9penses li\u00e9es \u00e0 l&rsquo;exercice de votre activit\u00e9 (outillage, v\u00eatements professionnels, litt\u00e9rature sp\u00e9cialis\u00e9e, chambre de travail, cotisations syndicales, etc.), un forfait est admis :\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc18de9 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"dc18de9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>3% du salaire net<\/strong>, avec un minimum de CHF 2'000 et un maximum de CHF 4'000<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>10% du salaire net<\/strong> si celui-ci est inf\u00e9rieur \u00e0 CHF 20'000 par an<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24e0c1a elementor-widget elementor-widget-text-editor\" data-id=\"24e0c1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tSi vos frais effectifs d\u00e9passent le forfait, vous pouvez les d\u00e9duire sur pr\u00e9sentation de justificatifs.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a837568 elementor-widget elementor-widget-heading\" data-id=\"a837568\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Frais pour activit\u00e9 d\u00e9pendante accessoire<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-571c077 elementor-widget elementor-widget-text-editor\" data-id=\"571c077\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Si vous exercez une activit\u00e9 salari\u00e9e en parall\u00e8le de votre activit\u00e9 principale, vous pouvez d\u00e9duire :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-058f8f5 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"058f8f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>ICC :<\/strong> 20% du revenu net de cette activit\u00e9, min. CHF 800, max. CHF 2'400<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>IFD :<\/strong> 10% du revenu net de cette activit\u00e9, min. CHF 800, max. CHF 2'400<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf7f5ac elementor-widget elementor-widget-heading\" data-id=\"bf7f5ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Double activit\u00e9 des conjoints<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aba789d elementor-widget elementor-widget-text-editor\" data-id=\"aba789d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Lorsque les deux \u00e9poux exercent une activit\u00e9 lucrative, une d\u00e9duction suppl\u00e9mentaire est accord\u00e9e \u00e0 l&rsquo;IFD sur le revenu le moins \u00e9lev\u00e9 (apr\u00e8s d\u00e9duction des frais professionnels et cotisations sociales) : <strong>50% de ce revenu<\/strong>, avec un minimum de <strong>CHF 8&rsquo;600<\/strong> et un maximum de <strong>CHF 14&rsquo;100<\/strong>. \u00c0 l&rsquo;ICC, la d\u00e9duction s&rsquo;\u00e9l\u00e8ve \u00e0 25% du revenu le moins \u00e9lev\u00e9, plafonn\u00e9e \u00e0 CHF 1&rsquo;200.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea42ca6 elementor-widget elementor-widget-heading\" data-id=\"ea42ca6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Frais de formation et de perfectionnement<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e09dc06 elementor-widget elementor-widget-text-editor\" data-id=\"e09dc06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tLes d\u00e9penses engag\u00e9es pour votre formation professionnelle continue, votre perfectionnement ou votre reconversion sont d\u00e9ductibles :\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6c324f elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d6c324f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>ICC :<\/strong> jusqu'\u00e0 CHF 12'400 par an<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>IFD :<\/strong> jusqu'\u00e0 CHF 13'000 par an<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79b63c1 elementor-widget elementor-widget-text-editor\" data-id=\"79b63c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tCette d\u00e9duction s&rsquo;applique d\u00e8s lors que vous \u00eates titulaire d&rsquo;un dipl\u00f4me du degr\u00e9 secondaire II (CFC, maturit\u00e9, etc.) ou que vous avez 20 ans r\u00e9volus et suivez une formation qualifiante. Elle couvre les cours, s\u00e9minaires, certifications ainsi que les frais accessoires li\u00e9s \u00e0 la formation.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5929d18 elementor-widget elementor-widget-heading\" data-id=\"5929d18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. D\u00e9ductions li\u00e9es au logement et aux immeubles<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19763c3 elementor-widget elementor-widget-heading\" data-id=\"19763c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Frais d'entretien (pour les propri\u00e9taires)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d29a0e0 elementor-widget elementor-widget-text-editor\" data-id=\"d29a0e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Si vous \u00eates propri\u00e9taire d&rsquo;un immeuble priv\u00e9, vous pouvez d\u00e9duire les frais d&rsquo;entretien selon deux m\u00e9thodes, au choix et par immeuble.<\/p><p><strong>D\u00e9duction forfaitaire :<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a91a83 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"9a91a83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Immeuble construit depuis moins de 10 ans : 10% du rendement brut (ICC : max. CHF 7'200 ; IFD : sans limite)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Immeuble construit depuis plus de 10 ans : 20% du rendement brut (ICC : max. CHF 12'000 ; IFD : sans limite)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff6aa82 elementor-widget elementor-widget-text-editor\" data-id=\"ff6aa82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>D\u00e9duction des frais effectifs :<\/strong> vous d\u00e9duisez les d\u00e9penses r\u00e9ellement support\u00e9es et factur\u00e9es durant l&rsquo;ann\u00e9e (r\u00e9parations, r\u00e9novations, frais d&rsquo;administration, assurances, taxes fonci\u00e8res, etc.). Les investissements apportant une plus-value \u00e0 l&rsquo;immeuble ne sont en revanche pas d\u00e9ductibles \u00e0 ce titre, mais peuvent l&rsquo;\u00eatre partiellement au titre des d\u00e9penses d&rsquo;\u00e9conomie d&rsquo;\u00e9nergie.<\/p><p><strong>Investissements \u00e9co-\u00e9nerg\u00e9tiques :<\/strong> les d\u00e9penses visant \u00e0 am\u00e9liorer l&rsquo;isolation thermique ou \u00e0 recourir aux \u00e9nergies renouvelables sont int\u00e9gralement d\u00e9ductibles du revenu, y compris pour les nouvelles constructions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f89a77e elementor-widget elementor-widget-heading\" data-id=\"f89a77e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pr\u00e9voyance et assurances<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2dc5ea elementor-widget elementor-widget-heading\" data-id=\"b2dc5ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pilier 3a (pr\u00e9voyance individuelle li\u00e9e)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f96dfd9 elementor-widget elementor-widget-text-editor\" data-id=\"f96dfd9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le <a href=\"https:\/\/invexa.ch\/prevoyance\/pilier-3a\/\">pilier 3a<\/a> reste l&rsquo;une des <a href=\"https:\/\/invexa.ch\/prevoyance\/3eme-pilier-et-deduction-dimpot\/\">d\u00e9ductions fiscales<\/a> les plus avantageuses du syst\u00e8me suisse. Pour 2026, les montants d\u00e9ductibles sont :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cbf77a elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2cbf77a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Salari\u00e9s affili\u00e9s \u00e0 une caisse de pension (LPP) :<\/strong> max. CHF 7'258<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Ind\u00e9pendants sans LPP :<\/strong> 20% du revenu net du travail, max. CHF 36'288<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1e91df elementor-widget elementor-widget-text-editor\" data-id=\"f1e91df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pour que la d\u00e9duction soit valable pour l&rsquo;ann\u00e9e en cours, le versement doit imp\u00e9rativement \u00eatre effectu\u00e9 avant le 31 d\u00e9cembre.<\/p><p>D\u00e9sormais, il est \u00e9galement possible de proc\u00e9der \u00e0 des <a href=\"https:\/\/invexa.ch\/prevoyance\/rachat-3eme-pilier-a\/\">rachats dans le pilier 3a<\/a>, permettant d&rsquo;investir via une solution sur-mesure tout en profitant d&rsquo;\u00e9conomies fiscales substantielles.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a4df92 elementor-widget elementor-widget-heading\" data-id=\"3a4df92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Rachats dans le 2e pilier (LPP)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29b1349 elementor-widget elementor-widget-text-editor\" data-id=\"29b1349\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les <a href=\"https:\/\/invexa.ch\/prevoyance\/rachat-2eme-pilier-comment-ca-marche\/\">rachats de cotisations dans votre caisse de pension<\/a> sont enti\u00e8rement d\u00e9ductibles, \u00e0 hauteur du potentiel de rachat calcul\u00e9 par l&rsquo;institution de pr\u00e9voyance. Cette d\u00e9duction est particuli\u00e8rement int\u00e9ressante pour les hauts revenus, car elle permet de r\u00e9duire la base imposable de mani\u00e8re significative.<\/p><p><strong>Attention :<\/strong> si vous <a href=\"https:\/\/invexa.ch\/prevoyance\/conditions-retrait-2eme-pilier-suisse\/\">retirez des avoirs du 2e pilier<\/a> dans les trois ans suivant un rachat, les d\u00e9ductions ant\u00e9rieures peuvent \u00eatre annul\u00e9es par les autorit\u00e9s fiscales.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-696bc76 elementor-widget elementor-widget-heading\" data-id=\"696bc76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Primes d'assurance-maladie, accident et vie<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8dfdca elementor-widget elementor-widget-text-editor\" data-id=\"a8dfdca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les primes d&rsquo;assurance sont d\u00e9ductibles dans les limites suivantes (ICC \/ IFD):<\/p><p><strong>Personnes mari\u00e9es vivant en m\u00e9nage commun :<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3ecbc1 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"a3ecbc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Avec cotisations au 2e ou 3e pilier A :<\/strong> CHF 4'900 (ICC) \/ CHF 3'700 (IFD)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Sans cotisation au 2e ou 3e pilier A :<\/strong> CHF 6'125 (ICC) \/ CHF 5'550 (IFD)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2d42a4 elementor-widget elementor-widget-text-editor\" data-id=\"e2d42a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Personnes seules :<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c61eff0 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"c61eff0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Avec cotisations au 2e ou 3e pilier A :<\/strong> CHF 2'500 (ICC) \/ CHF 1'800 (IFD)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Sans cotisation au 2e ou 3e pilier A :<\/strong> CHF 3'125 (ICC) \/ CHF 2'700 (IFD)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2789059 elementor-widget elementor-widget-text-editor\" data-id=\"2789059\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tSi vous b\u00e9n\u00e9ficiez d&rsquo;un subside cantonal pour votre assurance-maladie, vous devez d\u00e9duire ce montant de vos primes avant de calculer votre d\u00e9duction fiscale.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6456c1 elementor-widget elementor-widget-heading\" data-id=\"f6456c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Int\u00e9r\u00eats passifs (dettes priv\u00e9es)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-128110f elementor-widget elementor-widget-text-editor\" data-id=\"128110f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les int\u00e9r\u00eats sur vos dettes priv\u00e9es ( hypoth\u00e8ques, cr\u00e9dits \u00e0 la consommation, pr\u00eats personnels) sont d\u00e9ductibles. La d\u00e9duction est toutefois limit\u00e9e au <strong>rendement brut imposable de la fortune<\/strong>, major\u00e9 de CHF 50&rsquo;000. Les int\u00e9r\u00eats sur cr\u00e9dits de construction et les contrats de leasing ne sont pas d\u00e9ductibles.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a32a7a5 elementor-widget elementor-widget-heading\" data-id=\"a32a7a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Famille et d\u00e9ductions sociales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3628ad elementor-widget elementor-widget-heading\" data-id=\"b3628ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Frais de garde d'enfants<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcb3049 elementor-widget elementor-widget-text-editor\" data-id=\"bcb3049\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tSi la garde de vos enfants par un tiers vous est n\u00e9cessaire pour exercer une activit\u00e9 lucrative, vous pouvez d\u00e9duire les frais effectivement factur\u00e9s (cr\u00e8che, maman de jour, structure parascolaire, fille au pair, etc.) :\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c42a766 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"c42a766\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">ICC : jusqu'\u00e0 CHF 20'400 par enfant de moins de 14 ans<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">IFD : jusqu'\u00e0 CHF 25'800 par enfant de moins de 14 ans<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5ad7ec elementor-widget elementor-widget-text-editor\" data-id=\"c5ad7ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tLes frais d&rsquo;\u00e9colage, les camps de vacances et les ateliers pr\u00e9scolaires ne sont pas d\u00e9ductibles.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4bf648 elementor-widget elementor-widget-heading\" data-id=\"a4bf648\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">D\u00e9ductions pour enfants \u00e0 charge<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97396f7 elementor-widget elementor-widget-text-editor\" data-id=\"97396f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pour chaque enfant mineur ou majeur poursuivant un apprentissage ou des \u00e9tudes dont vous assumez l&rsquo;entretien :<\/p><p><strong>ICC (par cat\u00e9gorie d&rsquo;\u00e2ge) :<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-280e71d elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"280e71d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">0 \u00e0 4 ans : CHF 6'200<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">4 \u00e0 14 ans : CHF 6'700<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">14 ans et plus : CHF 8'200<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee2acec elementor-widget elementor-widget-text-editor\" data-id=\"ee2acec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>IFD :<\/strong> CHF 6&rsquo;800 quel que soit l&rsquo;\u00e2ge de l&rsquo;enfant<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6c6de9 elementor-widget elementor-widget-heading\" data-id=\"a6c6de9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pensions alimentaires vers\u00e9es<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09d82af elementor-widget elementor-widget-text-editor\" data-id=\"09d82af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tLes pensions et contributions d&rsquo;entretien vers\u00e9es \u00e0 un(e) ex-conjoint(e) ou pour des enfants mineurs, en vertu du droit de la famille, sont int\u00e9gralement d\u00e9ductibles. Les contributions vers\u00e9es pour un enfant majeur ne sont en revanche pas d\u00e9ductibles \u00e0 ce titre.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a419194 elementor-widget elementor-widget-heading\" data-id=\"a419194\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Personnes n\u00e9cessiteuses \u00e0 charge<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-358e291 elementor-widget elementor-widget-text-editor\" data-id=\"358e291\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Si vous assumez l&rsquo;entretien d&rsquo;une personne sans ressources ni fortune (parent \u00e2g\u00e9, enfant majeur en formation, etc.) et que votre aide atteint au moins <strong>CHF 3&rsquo;100<\/strong>, vous pouvez d\u00e9duire <strong>CHF 3&rsquo;100<\/strong> \u00e0 l&rsquo;ICC. \u00c0 l&rsquo;IFD, la d\u00e9duction s&rsquo;\u00e9l\u00e8ve \u00e0 <strong>CHF 6&rsquo;800<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a340a4 elementor-widget elementor-widget-heading\" data-id=\"0a340a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">D\u00e9duction pour revenus modestes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75b3912 elementor-widget elementor-widget-text-editor\" data-id=\"75b3912\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les contribuables \u00e0 revenus modestes b\u00e9n\u00e9ficient d&rsquo;une d\u00e9duction sociale suppl\u00e9mentaire, calcul\u00e9e en fonction du revenu net (chiffre 6.19) :<\/p><p><strong>ICC :<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cf91d4 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7cf91d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Contribuables mari\u00e9s et familles monoparentales : jusqu'\u00e0 CHF 3'800 (r\u00e9duite d\u00e8s CHF 48'000 de revenu net, annul\u00e9e \u00e0 CHF 67'000)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Autres contribuables : jusqu'\u00e0 CHF 2'100 (r\u00e9duite d\u00e8s CHF 26'000, annul\u00e9e \u00e0 CHF 47'000)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f143bb elementor-widget elementor-widget-text-editor\" data-id=\"1f143bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>IFD :<\/strong> CHF 2&rsquo;800 pour les couples mari\u00e9s (pas de d\u00e9duction pour les familles monoparentales \u00e0 l&rsquo;IFD).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1dc3ed4 elementor-widget elementor-widget-heading\" data-id=\"1dc3ed4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sant\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58186e2 elementor-widget elementor-widget-heading\" data-id=\"58186e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Frais m\u00e9dicaux<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6620d26 elementor-widget elementor-widget-text-editor\" data-id=\"6620d26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les frais de maladie et d&rsquo;accidents support\u00e9s personnellement et non rembours\u00e9s par l&rsquo;assurance-maladie sont d\u00e9ductibles, mais uniquement pour la part qui exc\u00e8de<strong> 5% de votre revenu net<\/strong> (chiffre 6.16 de la d\u00e9claration).<\/p><p>Sont notamment admis : consultations m\u00e9dicales, soins dentaires, lunettes et lentilles, m\u00e9dicaments sur ordonnance, frais d&rsquo;hospitalisation, frais de home m\u00e9dicalis\u00e9 (sous d\u00e9duction d&rsquo;une part pension).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75050ee elementor-widget elementor-widget-heading\" data-id=\"75050ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Frais li\u00e9s \u00e0 un handicap<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-792289e elementor-widget elementor-widget-text-editor\" data-id=\"792289e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tLes frais directement li\u00e9s \u00e0 un handicap sont int\u00e9gralement d\u00e9ductibles, sans franchise. Des forfaits annuels sont admis selon le degr\u00e9 d&rsquo;impotence reconnu par l&rsquo;AI :\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21adfd6 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"21adfd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Impotence faible : CHF 2'500<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Impotence moyenne : CHF 5'000<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Impotence grave : CHF 7'500<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Surdit\u00e9 ou dialyses (sur attestation m\u00e9dicale) : CHF 2'500<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e174e5 elementor-widget elementor-widget-heading\" data-id=\"2e174e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dons et versements b\u00e9n\u00e9voles<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34cb71f elementor-widget elementor-widget-heading\" data-id=\"34cb71f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Dons \u00e0 des \u0153uvres d'utilit\u00e9 publique<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ced5e1 elementor-widget elementor-widget-text-editor\" data-id=\"3ced5e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les dons vers\u00e9s \u00e0 des institutions d&rsquo;utilit\u00e9 publique domicili\u00e9es en Suisse et exon\u00e9r\u00e9es d&rsquo;imp\u00f4t sont d\u00e9ductibles \u00e0 condition que le total annuel atteigne au moins CHF 100 :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-daecba5 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"daecba5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>ICC :<\/strong> jusqu'\u00e0 5% du revenu net (chiffre 6.16)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>IFD :<\/strong> jusqu'\u00e0 20% du revenu net<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68bb2ae elementor-widget elementor-widget-heading\" data-id=\"68bb2ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Versements aux partis politiques<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21a4581 elementor-widget elementor-widget-text-editor\" data-id=\"21a4581\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tLes cotisations et dons vers\u00e9s \u00e0 un parti politique repr\u00e9sent\u00e9 au parlement cantonal ou ayant obtenu au moins 3% des voix lors des derni\u00e8res \u00e9lections cantonales sont d\u00e9ductibles :\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abf830a elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"abf830a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>ICC :<\/strong> jusqu'\u00e0 CHF 5'200<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>IFD :<\/strong> jusqu'\u00e0 CHF 10'600<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be1e48a elementor-widget elementor-widget-heading\" data-id=\"be1e48a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">R\u00e9duction du taux d'imposition (splitting)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ba9f42 elementor-widget elementor-widget-text-editor\" data-id=\"5ba9f42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\u00c0 l&rsquo;ICC, les personnes mari\u00e9es vivant en m\u00e9nage commun, ainsi que les familles monoparentales, b\u00e9n\u00e9ficient d&rsquo;un splitting int\u00e9gral : le taux d&rsquo;imposition est calcul\u00e9 sur la base de 52% du revenu d\u00e9terminant, ce qui r\u00e9duit sensiblement la charge fiscale. Cette r\u00e9duction est appliqu\u00e9e automatiquement par l&rsquo;autorit\u00e9 fiscale.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-410877a elementor-widget elementor-widget-heading\" data-id=\"410877a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\nConseils pour optimiser vos d\u00e9ductions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-970efe0 elementor-widget elementor-widget-heading\" data-id=\"970efe0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Conservez tous vos justificatifs<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab90730 elementor-widget elementor-widget-text-editor\" data-id=\"ab90730\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tM\u00eame si certaines d\u00e9ductions sont forfaitaires, gardez vos factures, attestations et preuves de paiement pendant au moins dix ans. En cas de contr\u00f4le fiscal, vous devrez pouvoir justifier vos frais.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94499af elementor-widget elementor-widget-heading\" data-id=\"94499af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Comparez forfait et frais effectifs<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de01508 elementor-widget elementor-widget-text-editor\" data-id=\"de01508\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tPour les frais professionnels et l&rsquo;entretien d&rsquo;immeuble, comparez syst\u00e9matiquement le montant forfaitaire \u00e0 vos d\u00e9penses r\u00e9elles. En cas de travaux importants ou de formation co\u00fbteuse, les frais effectifs peuvent s&rsquo;av\u00e9rer plus avantageux.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f6eda9 elementor-widget elementor-widget-heading\" data-id=\"7f6eda9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Comparez forfait et frais effectifs<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f238bc3 elementor-widget elementor-widget-text-editor\" data-id=\"f238bc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pour les frais professionnels et l&rsquo;entretien d&rsquo;immeuble, comparez syst\u00e9matiquement le montant forfaitaire \u00e0 vos d\u00e9penses r\u00e9elles. En cas de travaux importants ou de formation co\u00fbteuse, les frais effectifs peuvent s&rsquo;av\u00e9rer plus avantageux.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2694c0 elementor-widget elementor-widget-heading\" data-id=\"c2694c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Planifiez vos rachats LPP et vos versements 3a<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eff76b6 elementor-widget elementor-widget-text-editor\" data-id=\"eff76b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00c9talez vos rachats dans le 2e pilier sur plusieurs ann\u00e9es pour maximiser l&rsquo;avantage fiscal chaque ann\u00e9e. Pour le pilier 3a, le versement doit imp\u00e9rativement intervenir avant le 31 d\u00e9cembre pour \u00eatre d\u00e9ductible dans l&rsquo;ann\u00e9e. Planifiez \u00e9galement des rachats dans le pilier 3a.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-651a07a elementor-widget elementor-widget-heading\" data-id=\"651a07a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Anticipez les travaux d'entretien<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3048e45 elementor-widget elementor-widget-text-editor\" data-id=\"3048e45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tSi vous \u00eates propri\u00e9taire et planifiez des travaux importants, choisissez le bon moment pour les r\u00e9aliser. Une ann\u00e9e \u00e0 revenu \u00e9lev\u00e9 est g\u00e9n\u00e9ralement le meilleur moment pour maximiser l&rsquo;impact de la d\u00e9duction.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c339b68 elementor-widget elementor-widget-heading\" data-id=\"c339b68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">D\u00e9clarez l'int\u00e9gralit\u00e9 de vos frais de garde<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8e3f6f elementor-widget elementor-widget-text-editor\" data-id=\"b8e3f6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tDe nombreux parents oublient de d\u00e9clarer tous leurs frais de garde. Avec un plafond de CHF 20&rsquo;400 par enfant \u00e0 l&rsquo;ICC et CHF 25&rsquo;800 \u00e0 l&rsquo;IFD, cette d\u00e9duction peut repr\u00e9senter une \u00e9conomie substantielle.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b287824 elementor-widget elementor-widget-heading\" data-id=\"b287824\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">N'oubliez pas les frais de formation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f8a678 elementor-widget elementor-widget-text-editor\" data-id=\"8f8a678\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tLes cours, certifications et s\u00e9minaires li\u00e9s \u00e0 votre d\u00e9veloppement professionnel sont d\u00e9ductibles jusqu&rsquo;\u00e0 CHF 12&rsquo;400 (ICC) ou CHF 13&rsquo;000 (IFD). Gardez toutes vos factures.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7eca401 elementor-widget elementor-widget-heading\" data-id=\"7eca401\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quand d\u00e9poser votre d\u00e9claration neuch\u00e2teloise ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-716d454 elementor-widget elementor-widget-text-editor\" data-id=\"716d454\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La d\u00e9claration d&rsquo;imp\u00f4t pour la p\u00e9riode fiscale 2025 doit \u00eatre retourn\u00e9e au Service des contributions de Neuch\u00e2tel au plus tard le 31 mars 2026. <strong>Une demande de d\u00e9lai gratuite peut \u00eatre accord\u00e9e jusqu&rsquo;au 30 avril 2026.<\/strong><\/p><p>Une prolongation peut \u00eatre demand\u00e9e en ligne via un formulaire (<a href=\"https:\/\/www.ne.ch\/autorites\/DFS\/SCCO\/impot-pm\/Pages\/telechargements-formulaires.aspx\" target=\"_blank\" rel=\"noopener\">demande individuelle de d\u00e9lai<\/a>) ou via le Guichet Unique.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9e5147 elementor-widget elementor-widget-heading\" data-id=\"c9e5147\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quand d\u00e9poser votre d\u00e9claration neuch\u00e2teloise ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d266176 elementor-widget elementor-widget-text-editor\" data-id=\"d266176\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le canton de Neuch\u00e2tel offre un cadre de d\u00e9ductions fiscales complet, couvrant aussi bien les frais professionnels que la pr\u00e9voyance, la famille, la sant\u00e9 et les dons. En connaissant vos droits et en remplissant votre d\u00e9claration avec soin, vous pouvez r\u00e9aliser des \u00e9conomies significatives sur votre facture fiscale annuelle.<\/p><p>Si votre situation est complexe (revenus multiples, propri\u00e9t\u00e9 immobili\u00e8re, fortune importante, activit\u00e9 ind\u00e9pendante) n&rsquo;h\u00e9sitez pas \u00e0 consulter un <a href=\"https:\/\/invexa.ch\/declaration-dimpots\/\">conseiller fiscal<\/a> pour optimiser votre d\u00e9claration.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Le syst\u00e8me fiscal neuch\u00e2telois offre de nombreuses possibilit\u00e9s de r\u00e9duire l\u00e9galement votre charge fiscale. Des frais de d\u00e9placement aux rachats dans le 2e pilier, en passant par les d\u00e9ductions pour enfants et les frais m\u00e9dicaux, chaque d\u00e9duction compte. Ce guide passe en revue l&rsquo;ensemble des d\u00e9ductions disponibles pour l&rsquo;ann\u00e9e fiscale 2025, en distinguant les r\u00e8gles applicables \u00e0 l&rsquo;imp\u00f4t cantonal et communal direct (ICC) et \u00e0 l&rsquo;imp\u00f4t f\u00e9d\u00e9ral direct (IFD).<\/p>\n","protected":false},"author":1,"featured_media":8621,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[30],"tags":[],"class_list":["post-8615","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prevoyance"],"_links":{"self":[{"href":"https:\/\/invexa.ch\/fr\/wp-json\/wp\/v2\/posts\/8615","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/invexa.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/invexa.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/invexa.ch\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/invexa.ch\/fr\/wp-json\/wp\/v2\/comments?post=8615"}],"version-history":[{"count":16,"href":"https:\/\/invexa.ch\/fr\/wp-json\/wp\/v2\/posts\/8615\/revisions"}],"predecessor-version":[{"id":8634,"href":"https:\/\/invexa.ch\/fr\/wp-json\/wp\/v2\/posts\/8615\/revisions\/8634"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/invexa.ch\/fr\/wp-json\/wp\/v2\/media\/8621"}],"wp:attachment":[{"href":"https:\/\/invexa.ch\/fr\/wp-json\/wp\/v2\/media?parent=8615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/invexa.ch\/fr\/wp-json\/wp\/v2\/categories?post=8615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/invexa.ch\/fr\/wp-json\/wp\/v2\/tags?post=8615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}