Tax deductions for private individuals in Switzerland

Updated on 22 August 2026. We reviewed the deductions for professional expenses, family, retirement provision, health and home ownership. What has changed since first publication: on 28 September 2025, the people and the cantons approved the change of system in the taxation of home ownership, and on 1 April 2026, the Federal Council brought the reform into force as of 1 January 2029. From then on, the imputed rental value will no longer apply, and debt interest will largely no longer be deductible. The previous rules apply up to and including tax year 2028. Newly added with concrete figures are the maximum amounts for direct federal tax for 2026: travel costs CHF 3,300 and 75 centimes per car kilometer, child deduction CHF 6,800, third-party childcare costs CHF 25,800 per child, 5% threshold for medical costs, pillar 3a CHF 7,258 with and CHF 36,288 without a pension fund. We corrected the presentation of securities losses: capital gains on private assets are tax-free, and in return capital losses are not deductible. Still valid without change: the deductibility of AHV, IV, EO and ALV contributions, the deductions for professional further training, disability-related costs and energy-efficient renovations, and the principle that many deductions are regulated differently in each canton.

Tax deductions for private individuals in Switzerland

Tax deductions are a central tool for reducing your tax burden. They allow certain expenses to be deducted from taxable income. Switzerland has a wide range of deductions covering different areas of life.

Income tax deductions

Tax allowances

Tax allowances reduce taxable income before the tax is calculated. Their amount depends on the canton and on personal factors such as marital status and number of children.

Professional expenses

Professional expenses include costs for commuting, meals, work equipment and further training. For direct federal tax, the deduction for commuting is limited to CHF 3,300 per year. If you commute by your own car and can justify this, you calculate with 75 centimes per kilometer in 2026. Business trips and work-related overnight stays can also be deducted under certain conditions.

Social insurance deductions

AHV, IV and EO contributions

Mandatory contributions to AHV, IV and EO are fully deductible and reduce taxable income.

Unemployment insurance

Contributions to unemployment insurance can also be claimed for tax purposes and, in addition to the tax saving, provide social security.

Deductions for families

Child deductions

For direct federal tax, the child deduction is CHF 6,800 per child; the cantons have their own rates. Third-party childcare costs for children under 14 are deductible up to CHF 25,800 per child.

Spousal deduction

Married couples benefit from a spousal deduction that reduces their joint taxable income.

Education and further training

Education costs

Costs of education and training can be claimed for tax purposes under certain conditions, both for yourself and for your children.