- Deductions do not apply automatically: you have to claim them, with supporting documents.
- The two that weigh the most: childcare and the pension fund buy-in, with no upper limit.
- A deduction gives you back your marginal tax rate: often 20 to 35% of the amount deducted.
The 11 deductions in one table
| Deduction | 2026 amount (federal tax) | Key condition |
|---|---|---|
| Commuting | Actual costs, max. CHF 3'300 | All means of transport |
| Meals away from home | CHF 15 a day, max. CHF 3'200 | No subsidised canteen |
| Other professional expenses | 3% of net salary, CHF 2'000 to 4'000 | Flat rate, or proven actual costs |
| Further training | Max. CHF 13'000 | Linked to your occupation |
| Childcare | Max. CHF 25'800 per child | Child under 14, working parents |
| Insurance premiums | CHF 1'800 single, CHF 3'700 couple, +CHF 700 per child | Minus premium subsidies received |
| Debt interest | Investment income + CHF 50'000 | Mortgage and other debts |
| Property maintenance | Flat 10% (under 10 years old) or 20% of the imputed rental value | Owners |
| Pension fund buy-in | No upper limit, up to your gap | No lump-sum withdrawal for 3 years |
| Medical costs | The part above 5% of net income | Not reimbursed |
| Donations | From CHF 100 up to 20% of net income | Swiss public-interest organisation |
Federal income tax amounts, 2026 tax period (FTA). Cantons apply their own rules, often more generous. Pillar 3a has its own article: the 3a limit.
What a deduction is really worth
A deduction does not cut your tax franc for franc: it cuts your taxable income. So it gives you back your marginal rate, the tax paid on the last francs you earn. For a well-paid employee, 1'000 francs deducted are usually worth 200 to 350 francs less tax. The higher your income, the more each deduction is worth.
The two biggest: childcare and pension fund buy-ins
Childcare is the biggest deduction for parents who both work. A daycare place quickly costs more than 1'500 francs a month in a city, and the deduction covers most of it, per child under 14. Daycare, after-school care, a childminder or a declared babysitter: yes. Unpaid grandparents: no.
The pension fund buy-in is the only large deduction with no cap. If your pension certificate shows a gap, everything you buy in is deductible, spread over several years if needed. Only one condition: no lump-sum withdrawal for 3 years. See the pension fund buy-in, with a calculator.
Professional expenses
Commuting, meals and the flat rate for expenses: deductions every employee can claim, but that need to be filled in correctly.
- Commuting is capped for federal tax, whether you take the train or the car: a GA travelcard does not pass in full. Several cantons allow more.
- Meals only count on days spent away from home: home-office days are excluded.
- The flat rate covers computer, books, work clothes and home office. If your actual costs are higher, declare them with receipts.
- Training linked to your occupation is deductible, CAS and MAS included, for the part you pay yourself.
Insurance, interest and housing
Insurance premiums (health, accident, life) are deductible up to a cap, often reached by the health insurance premium alone. Debt interest, mortgage included, is deductible; repayments are not. Owners deduct maintenance, either actual costs or a flat rate.
Abolishing the imputed rental value was approved by popular vote on 28 September 2025. When it comes into force, in 2028 at the earliest, interest and maintenance deductions on the main residence will largely disappear. See buy or rent.
Medical costs and donations
Unreimbursed medical costs only count above 5% of your net income: a year with large dental bills, for example. Prescription glasses, dentist, prescribed physiotherapy: yes. Gym and over-the-counter products: no. Donations to a Swiss public-interest organisation are deductible from 100 francs a year: attach the list of payments.
Going further
Bunch maintenance work. Owners can choose each year between the flat rate and actual costs. Concentrating major work in one year, at actual cost, and taking the flat rate in the other years, increases the total deducted.
Bunch medical costs too. Since only the part above 5% of income counts, two average years often give nothing, while one heavy year gives a real deduction. If treatment can wait, do it in the same year as other costs.
Check your canton's amounts. This table is for federal tax. Your canton sets its own caps for commuting, childcare or insurance, often more generous: its official guide lists them.
Taxed at source with a B permit? You only get these deductions with a subsequent ordinary assessment: see the B permit guide.
And your 3a?The deduction that adds to all the others: work it out for your canton.
Open the calculatorYour next step
To do, at your own pace:
Path “Tax and property” · step 1 of 5
Frequently asked questions
What is the biggest deduction apart from pillar 3a?
For parents whose children go to daycare, external childcare: up to CHF 25'800 per child for federal tax in 2026. For anyone with a pension fund gap, the BVG buy-in, deductible with no upper limit. You can claim both.
Is a GA travelcard fully deductible?
Not for federal tax: all commuting costs, public transport included, are capped at CHF 3'300 a year in 2026. Several cantons allow more.
Can I deduct training that my employer partly pays for?
Yes, the part you pay yourself, up to CHF 13'000 a year. A CHF 5'000 course of which your employer reimburses CHF 2'000 gives a CHF 3'000 deduction.
Is childcare by grandparents deductible?
No, unless it is paid and declared. You need a paid third party: daycare, after-school care, a childminder or a declared babysitter.
Does the meal allowance apply when working from home?
Only on days spent away from home: CHF 15 per main meal, up to CHF 3'200 a year. Home-office days do not count.
How do I know whether a donation is deductible?
The organisation must be based in Switzerland and tax-exempt for public-interest purposes. Donations count from CHF 100 a year, up to 20% of net income. Tax authorities publish lists of exempt organisations.
Sources: FTA, instructions for the 2026 federal income tax return (form 2a) ; Federal Act on Direct Federal Tax (DBG / LIFD) ; BVG art. 79b ; BVV 3 / OPP3 ; FSIO, 2026 3a limit. Cantonal amounts differ: check with your canton's tax administration.