CHF 7'258
Max Pillar 3a employee (2026)
20%+
Possible savings
30+
Types of deductions
6
Cantons covered
Professional expenses
Deductions related to your professional activity
Commuting costsIFD: According to receipts
Vaud
CHF 0.70/km, max 15'000 km
Geneva
CHF 0.70/km or PT subscription
Valais
CHF 0.70/km, max 15'000 km
Fribourg
CHF 0.70/km or actual costs
Neuchâtel
CHF 0.70/km, max 20'000 km
Jura
CHF 0.70/km, max 15'000 km
Keep all your public transport receipts
Meals away from homeIFD: CHF 3'200/an
Vaud
CHF 3'200/an
Geneva
CHF 3'200/an
Valais
CHF 3'200/an
Fribourg
CHF 3'200/an
Neuchâtel
CHF 3'200/an
Jura
CHF 3'200/an
Deductible if you cannot eat at home at noon
Other professional expensesIFD: 3% (min 2'000, max 4'000)
Vaud
3% (min 2'000, max 4'000)
Geneva
3% (min 2'000, max 4'000)
Valais
3% (min 2'000, max 4'000)
Fribourg
3% (min 2'000, max 4'000)
Neuchâtel
3% (min 2'000, max 4'000)
Jura
3% (min 2'000, max 4'000)
Includes work clothes, tools, documentation
Remote work / Home officeIFD: Actual costs
Vaud
Flat rate or actual costs
Geneva
Justified actual costs
Valais
Flat rate or actual costs
Fribourg
Flat rate or actual costs
Neuchâtel
Justified actual costs
Jura
Flat rate or actual costs
New since COVID - justify the obligation to work remotely
Pension (2nd & 3rd pillar)
Contributions for your retirement
Pillar 3a (employee)IFD: CHF 7'258/an
Vaud
CHF 7'258/an
Geneva
CHF 7'258/an
Valais
CHF 7'258/an
Fribourg
CHF 7'258/an
Neuchâtel
CHF 7'258/an
Jura
CHF 7'258/an
Most advantageous deduction - maximize it every year!
Pillar 3a (self-employed without LPP)IFD: 20%, max CHF 36'288
Vaud
20%, max CHF 36'288
Geneva
20%, max CHF 36'288
Valais
20%, max CHF 36'288
Fribourg
20%, max CHF 36'288
Neuchâtel
20%, max CHF 36'288
Jura
20%, max CHF 36'288
Much higher amount for self-employed
2nd pillar buyback (LPP)IFD: According to contribution gaps
Vaud
100%
Geneva
100%
Valais
100%
Fribourg
100%
Neuchâtel
100%
Jura
100%
Powerful strategy to significantly reduce taxes
Insurance & medical expenses
Insurance premiums and health expenses
Health insurance (single)IFD: CHF 1'800/an
Vaud
CHF 2'520/an
Geneva
CHF 2'808/an
Valais
CHF 2'520/an
Fribourg
CHF 2'520/an
Neuchâtel
CHF 2'400/an
Jura
CHF 2'400/an
Flat rate amount, no receipts needed
Health insurance (couple)IFD: CHF 3'600/an
Vaud
CHF 5'040/an
Geneva
CHF 5'616/an
Valais
CHF 5'040/an
Fribourg
CHF 5'040/an
Neuchâtel
CHF 4'800/an
Jura
CHF 4'800/an
Doubled for married couples
Unreimbursed medical expensesIFD: Exceeding 5% of income
Vaud
Exceeding 5% of income
Geneva
Exceeding 0.5% of wealth
Valais
Exceeding 5% of income
Fribourg
Exceeding 5% of income
Neuchâtel
Exceeding 5% of income
Jura
Exceeding 5% of income
Keep all your medical invoices
Family charges
Deductions for children and dependents
Deduction per childIFD: CHF 6'600
Vaud
CHF 7'800
Geneva
CHF 10'078
Valais
CHF 7'500
Fribourg
CHF 8'100
Neuchâtel
CHF 5'700
Jura
CHF 6'200
For each minor or child in training
Childcare costsIFD: CHF 25'000
Vaud
CHF 12'500
Geneva
Actual costs
Valais
CHF 10'100
Fribourg
CHF 10'100
Neuchâtel
CHF 12'000
Jura
CHF 10'000
Only if both parents work
Married couple deductionIFD: CHF 2'700/an
Vaud
CHF 2'400/an
Geneva
CHF 1'000/an
Valais
CHF 2'500/an
Fribourg
CHF 2'520/an
Neuchâtel
CHF 2'000/an
Jura
CHF 2'200/an
Automatic deduction for married couples
Property & housing
Deductions for owners and tenants
Mortgage interestIFD: 100%
Vaud
100%
Geneva
100%
Valais
100%
Fribourg
100%
Neuchâtel
100%
Jura
100%
Major deduction for property owners
Property maintenance costsIFD: Flat 10-20% or actual
Vaud
Flat 20% or actual
Geneva
Flat 10-20% or actual
Valais
Flat 20% or actual
Fribourg
Flat 10-20% or actual
Neuchâtel
Flat 10-20% or actual
Jura
Flat 10-20% or actual
Choose between flat rate and actual costs each year
Energy renovationIFD: 100%
Vaud
Carryover 3 years
Geneva
100%
Valais
Carryover 5 years
Fribourg
Carryover 3 years
Neuchâtel
100%
Jura
100%
Insulation, solar panels, heat pumps
Training & development
Investments in your career
Continuing education costsIFD: CHF 12'900/an max
Vaud
CHF 12'900/an max
Geneva
CHF 12'000/an max
Valais
CHF 12'900/an max
Fribourg
CHF 12'900/an max
Neuchâtel
CHF 12'000/an max
Jura
CHF 12'000/an max
Courses, seminars, professional certifications
Professional retrainingIFD: CHF 12'900/an max
Vaud
CHF 12'900/an max
Geneva
CHF 12'000/an max
Valais
CHF 12'900/an max
Fribourg
CHF 12'900/an max
Neuchâtel
CHF 12'000/an max
Jura
CHF 12'000/an max
Same ceiling as continuing education
Donations & contributions
Tax-advantaged generosity
Donations to public utility organizationsIFD: Max 20%
Vaud
Max 20%
Geneva
Max 20%
Valais
Max 20%
Fribourg
Max 20%
Neuchâtel
Max 20%
Jura
Max 20%
Minimum CHF 100 per donation, ask for tax receipt
Union & professional contributionsIFD: 100%
Vaud
100%
Geneva
100%
Valais
100%
Fribourg
100%
Neuchâtel
100%
Jura
100%
Unions, professional orders, associations
Tax optimization tips
Maximize your deductions with these proven strategies
Maximize your Pillar 3a
This is the most advantageous deduction. CHF 7,258 saves approximately CHF 2,000-2,500 in taxes depending on your marginal rate.
Stagger your LPP buybacks
Make 2nd pillar buybacks over several years to maximize the tax effect without saturating one year.
Group your property work
If you plan renovations, concentrate them in a high-income year to maximize the deduction.
Keep all your receipts
Keep your receipts for 10 years. The tax authority can request proof at any time.
Compare flat rate vs actual costs
For property maintenance and professional expenses, calculate both options each year.
Don't forget medical expenses
Deductibles, co-pays, glasses, dentist... everything exceeding 5% of your income is deductible.
Important to know
- •The amounts shown are valid for tax year 2026 and may vary.
- •Each situation is unique. Some deductions require specific conditions.
- •Keep all your receipts for at least 10 years.
- •If in doubt, consult a professional to optimize your declaration.