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Professional expenses, training costs, payments into Pillar 3a, and the cost of maintaining your own property can be deducted from taxes. And there are more deductions. This way, you can keep the tax burden as low as possible.
With the right deductions, you can save hundreds of francs in taxes every year. Not only does this money look good in your household budget, you can also invest it on the financial markets – and make more of your money. In this guide, we show you everything you can deduct from your taxes in Switzerland so that you don’t miss out on any savings potential.
If you are employed, you can deduct professional expenses from your taxable income. Professional expenses include, for example, travel expenses, meals and other professional expenses, such as for work clothes or work equipment.
Depending on the distance between your place of residence and work and the availability of public transportation, a flat-rate bicycle allowance, the cost of public transportation, or the cost of using your own car can be deducted. Travel costs can be deducted at federal level up to a maximum of CHF 3,000 per year, although the exact maximum amounts vary from canton to canton.
The cost of meals can also be deducted if a journey home is not possible. The flat-rate amount varies depending on whether a discounted lunch is available at the place of work:
220 working days are deductible for a full-time workload.
Other professional expenses include expenses that are necessary for the exercise of your profession. This includes, for example, the cost of work clothes, specialist literature, or professional tools (this also includes a PC or laptop). Here you can claim a flat-rate deduction of 3% of your net salary. For other professional expenses, a minimum amount of CHF 2,000 and a maximum of CHF 4,000 are specified. A higher tax deduction is possible upon proof of the higher costs.
Many employees sometimes work from home and away from their employer’s premises. The resulting costs can deducted from taxable income at a flat-rate rate as “other professional expenses”. If the actual costs are higher than the flat rate, a list with supporting documents must be submitted. However, strict rules apply to the deduction of an additional office in your own home. (Example: Canton of Bern in German)
The cost of continuing education can also be deducted from taxes, provided that it is job-related and relates to your current activity. Direct federal taxes can be claimed up to CHF 12,700 per year. The deductions vary at cantonal and municipal level.
It is important that the training is directly related to the profession in question or to any retraining. Training paid for by the employer cannot be deducted from taxable income. Keep the receipts for your professional and continuing education expenses. This is because actual expenses can only be deducted from taxes if the necessary receipts are available.
Debt interest can be deducted from taxes, even if it arises from private expenditure such as consumer loans or credit card debt. At the federal level, effective debt interest can be deducted up to an amount of CHF 50,000. This applies to mortgage interest as well as interest on consumer loans or other debts.
Interest on construction loans, debt repayments (amortization), and lease payments and any interest components thereof are not deductible. The exact deduction options may vary from canton to canton.
Debts such as mortgages and invoices outstanding on the reference date can also be deducted from taxable assets. There is no upper limit. A complete schedule of debts, including information on the creditor and the interest rate, must be submitted with the tax return.
Maintenance contributions paid to divorced or separated spouses (alimony) can be deducted from taxable income. Child support contributions to children under 18 must also be declared on the tax return and can be deducted up to the children’s 18th birthday.
Payments into Pillar 3a are deductible. This applies to tied pension insurance with insurance institutions and tied pension agreements with bank foundations.
Other contracts such as life insurance or unrestricted saving in Pillar 3b cannot be deducted from taxes. The maximum amount that can be paid into Pillar 3a is:
Find out more about this in the article “ Pillar 3 maximum amount for 2025”.
By the way, from 2025, unpaid or underutilized Pillar 3a payments can be paid in arrears. This amount can also be fully deducted from taxable income.
Additional payments into the pension fund (Pillar 2) can be deducted from taxable income in the year of purchase. So if you want to save on taxes, it’s best to pay in on a staggered basis over several years. But be careful! After making the purchase, you may not withdraw any money from the pension fund as a lump sum for a blocking period of three years.
Find out more about Pillar 2 purchases in the blog “Purchase of pension fund benefits: What you need to know”.
If AHV and IV contributions are paid that have not already been deducted from gross income, these can also be declared and deducted. For example, AHV contributions after taking early retirement.
Premiums for health, accident, life, and annuity insurance are deductible. Interest from bank and savings accounts can also be deducted. However, if the total of these premiums and interest exceeds the maximum deduction, only the flat-rate amount can be deducted. The maximum deduction for direct federal tax is CHF 1,800 for single people and CHF 3,600 for married people. An additional CHF 700 can be deducted from taxes for each child. The maximum deduction at cantonal level varies from canton to canton.
Sickness and accident costs that exceed 5% of net income and had to be borne by the taxpayer themselves are deductible. This usually includes expenses for prescribed medication, dentist, nursing staff, hospital stays, but also various preventive measures. The ordinances on which costs can actually be claimed are governed by cantonal regulations.
Taxpayers with a disability can claim either a flat-rate deduction for disability-related costs or the actual costs.
The following groups of persons can deduct disability-related costs:
Donations to tax-exempt, non-profit institutions based in Switzerland are deductible. The donations may take the form of cash benefits or other assets. The total of all donations made must be at least CHF 100 in one year and may not exceed 20% of net income. The choice of tax-exempt institutions is determined by the cantons.
Donations and membership fees to political parties are also deductible. The party in question must be represented in a cantonal parliament and have obtained a share of at least 3% of the vote in the last election. The maximum direct federal tax deduction is CHF 10,300. There are differences at the cantonal level.
Married taxpayers who are both gainfully employed can claim the two-earner deduction and the marriage deduction for direct federal tax. Find out more about all tax-relevant topics relating to marriage in the article “Marriage and taxes: How to save as a married couple”.
The amount of the deductions depends on the age of the children. The older the child, the larger the deduction. Generally, child deductions are taken into account for taxes up to the age of 18. If the child is still in initial education (e.g. studies), the entitlement extends until the child reaches the age of 25.
In the cantons of Zug, Lucerne, and Valais, a tax deduction can be made for self-care of a child up to the age of 14.
If a child is cared for by a third party, up to the age of 14, the costs of a stay in childcare, daycare, or with day parents can be deducted from taxes. The maximum amount of external childcare costs varies from canton to canton and amounts to CHF 25,000 per child for direct federal tax purposes.
If you support your child in education or an older person financially or through care, you can deduct the support contribution from your taxable income. However, this is only possible if the supported person cannot make a living out of their own income and assets. In order to deduct direct federal tax, proof of support payments of at least CHF 6,700 (tax year 2024) must be provided.
If you own a private property, you can deduct maintenance and administration costs. Each year, you can decide whether the flat-rate deduction for property maintenance or the actual costs are to be taken into account. The flat-rate deduction is set by each canton itself and can be worthwhile in years with low maintenance and administration costs.
If the expenses exceed the flat-rate deduction, a separate breakdown of the renovation and maintenance costs must be submitted with the tax return. Value-adding expenses are not deductible. Investments aimed at saving energy and protecting the environment can be deducted.
In the case of securities held as your private assets, you can deduct the costs of administration and safekeeping by third parties. However, the costs of buying and selling securities are not deductible. You can choose each year whether the actual costs or a flat-rate deduction should be taken into account for tax purposes. The flat-rate deduction amounts to 0.3% of the tax value for assets up to CHF 3 million and 0.1% of the tax value for assets over CHF 3 million.
Now that you know what you can deduct from your taxes in Switzerland and have made all possible deductions, your tax burden can be reduced to a minimum. You can use the money you save for other purposes, such as making a profitable investment as an investment in your future.
In addition to deductions from taxable income and taxable assets, there are other optimization options for saving on taxes. Find out more in the article “8 tips: How to save on taxes”.
Nadine Graf is a theme manager and writes texts for AXA on topics related to insurance and beyond.
