11 Tax Deductions in Switzerland That Can Save You Money

Whether you file your own tax returns or have tax at source deducted from your salary, there is a chance that you are paying more income tax than necessary. More than 100 possible tax deductions are available in Switzerland, with some being broadly applicable while others only apply to a very limited number of situations. In Switzerland, taxes are levied on federal, cantonal and municipal levels. Federal income tax deductions are identical for all taxpayers.

Here, we list 11 federal income tax deductions which apply countrywide.

1. Insurance premiums

The tax deduction for premiums you pay for health insurance, voluntary accident insurance, and voluntary life insurance is combined with the deduction for interest earned on savings. This deduction is currently limited to 1800 Swiss francs per adult or 3600 francs per married couple or registered partnership (From 2025: 3700 francs for couples). If you do not contribute to either an occupational pension fund (pillar 2) or the pillar 3a, then the tax deduction is 50 percent higher. The deduction is increased by 700 francs for each child or other eligible dependent in your care.

2. Commuting

Swiss tax laws favor commuters who use public transportation.

• If you get to work and back by bus, train, tram, boat, cable car, or other common carrier, you can deduct the cost of tickets and passes from your taxable income, up to a maximum deduction of 3200 francs per year.
• You can normally claim a tax deduction for commuting by car or motorcycle if your home or workplace is located at least one kilometer from public transportation, or if commuting by car results in substantial time savings. The tax deduction for each kilometer of your commute is 70 centimes for cars and 40 centimes for motorcycles, up to a maximum deduction of 3200 francs per year.
• If you use your own bicycle or e-bike for all or part of your commutes, you can claim a flat 700-franc tax deduction. The same applies to mopeds and e-bikes for which a license plate is compulsory (motor capacity above 25 kilometers per hour).

3. Eating out

If you work far from where you live, you can deduct the cost of eating out on workdays from your taxable income. The flat deduction is 15 francs per workday up to a maximum of 3200 francs per year. If your employer provides discounted meals, the flat deduction is 7.50 francs per workday up to a maximum of 1600 francs per year.

4. Work-related expenses

A deduction equal to three percent of your net salary applies to spending on reference material, specialized workplace clothing, necessary equipment (including computers and software) and some other career-related costs. This deduction only applies if combined expenses in one tax year surpass 2000 francs. The maximum tax deduction is 4000 francs per tax year. 

5. Education and continuing education

The costs of education above the secondary level are tax deductible, up to a maximum deduction of 12,900 francs per year (From 2025: 13,000 francs).

6. Interest paid for loans

Interest that you pay for loans can be deducted from your taxable income. Eligible loans include mortgages, personal loans, and credit card loans, among others. Car leasing payments, on the other hand, are not tax-deductible. Note: You can only deduct the interest you pay for loans, but not the portion of payments used to repay the loan itself.

7. Donations

Donations to eligible Swiss charitable organizations can be deducted from taxable income if they add up to at least 100 francs per year in total. This deduction cannot exceed 20 percent of your taxable income – even if you donated more than that amount. Donations to Swiss political parties and/or party membership fees are deductible up to a maximum of 10,400 francs per year (From 2025: 10,600 francs).

8. Couples

If you have a spouse or registered partner, you can deduct 2800 francs from your taxable income. If both of you work, you can claim an additional double-earner deduction equal to 50 percent of the lower of your two incomes, with a minimum deduction of 8500 francs and a maximum deduction of 13,900 francs (From 2025: A minimum deduction of 8600 francs and a maximum deduction of 14,100).

9. Dependents

If you have kids who are underaged or completing their initial studies, you can deduct 6700 francs per child from your taxable income (From 2025: 6800 francs per child). This deduction also applies to disabled adult dependents, if your cost of caring for them is equal to or greater than that amount.

10. Childcare

Parents dealing with the high cost of childcare can find some financial relief in the tax deduction for childcare costs. If you cannot take care of your child yourself because you are working or studying, fees charged by a third-party caretaker (a daycare center, for example) can be deducted from taxable income. The maximum deduction for federal income tax is 25,500 francs (From 2025: 25,800 francs).

11. Retirement savings

Money that you pay into the pillar 3a (into a pillar 3a savings account or pillar 3a retirement fund, for example) can be deducted from your taxable income. The maximum pillar 3a tax deduction can change from year to year. Both compulsory and voluntary contributions to your occupational pension fund (pillar 2) are tax-deductible. Contributions to the Old Age and Survivors Insurance (OASI) scheme, (pillar 1) are also fully tax-deductible, as are the premiums you pay for obligatory social insurances such as social disability insurance (DI).

More on this topic:
These are the taxes you pay in Switzerland
Tax savings in Switzerland: Key tips
Tax deductions for expatriates moving to Switzerland explained
Swiss taxes: Using the third pillar to save
Earning interest by paying taxes in advance
Swiss tax at source for expats and cross-border workers explained
Taxes on stock market gains explained