GeTax · Chapter 9/11
Deductions in GeTax: health insurance, medical costs, childcare, training and donations 2026
Key points
- Health insurance premiums (code 52.21): deductible up to twice the cantonal average premium per age group, i.e. CHF 17,122 per adult in 2025.
- Medical costs (code 71.00): only the share above 0.5% of net income is deductible for cantonal tax; for federal tax the threshold is 5%.
- Childcare: up to CHF 26,392 per child under 14 (cantonal, 2026). Training: up to CHF 12,791 (cantonal, 2026).
- Donations: up to 20% of net income; for cantonal tax, the church contribution counts as a donation.
Choosing your deductions
Tick the relevant sections: life and old-age insurance, health and accident insurance, maintenance paid, life annuities paid, other income deductions, medical costs, disability costs and donations. Children's amounts (childcare, premiums, medical costs) are already carried over from their sheets: do not enter them twice.
Health and accident insurance premiums
Enter the total basic and supplementary premiums paid for each adult. The deduction is capped at twice the cantonal average premium, per age group. If you receive a subsidy, still declare the full premium here and the subsidy under code 16.30 (« Autres revenus et fortune »).
| Age group | Maximum deduction 2025 |
|---|---|
| 0 to 18 | CHF 3,965 |
| 19 to 25 | CHF 12,842 |
| 26 and over | CHF 17,122 |
Premiums for private accident insurance and sickness income insurance not shown in box 9 of the salary certificate go under code 52.22. Property insurance (household, vehicle) is not deductible.
Medical costs, disability and donations
| Deduction | Code | Rule |
|---|---|---|
| Unreimbursed medical costs | 71.00 | Cantonal: share above 0.5% of net income (code 92.20); federal: share above 5% |
| Disability costs | 59.40 | Fully deductible, with receipts |
| Donations to public-benefit bodies | 73.10 (cantonal), 73.20 (federal) | Up to 20% of net income before donations; federal: at least CHF 100 in total |
| Political party contributions | 74.00 | Cantonal: up to CHF 10,000 |
Example: net income CHF 60,000, unreimbursed medical costs CHF 1,800. The cantonal threshold is 0.5% × 60,000 = CHF 300: the cantonal deduction is CHF 1,500. For federal tax the threshold is CHF 3,000: nothing is deductible. Preventive costs (masks, tests) do not count.
Childcare costs
Childcare costs are entered in each child's sheet and carried to codes 59.10 (cantonal) and 59.12 (federal). They are deductible for each child until the month of their 14th birthday, if both parents work, study or are permanently unable to work (or if the single parent with custody is in that situation).
| Childcare | Cantonal | Federal |
|---|---|---|
| Cap per child 2026 | CHF 26,392 | CHF 25,800 |
| Nursery, after-school care (school meals excluded) | Yes | Yes |
| Childminder, nanny, au pair (excluding housework) | Yes | Yes |
| Holiday camps, day centres | Yes | Yes |
| Themed camps (sport, music) | CHF 50 a day, max. CHF 250 a week | same |
Training and maintenance paid
- Training costs (« Frais de formation », code 59.50): professional training, further training and retraining you paid yourself, up to CHF 12,791 for cantonal tax in 2026 and CHF 13,000 for federal tax, if you hold an upper-secondary diploma or are at least 20 and studying for another diploma.
- Maintenance paid (« Pensions, contributions d'entretien versées », code 53.10): fully deductible for a former spouse and for minor children in their custody, until the month the child comes of age. Name the recipient and attach the judgment or agreement in the first year.
- Life annuities paid (code 54.10) and continued pension cover after age 58 (codes 59.65 and 59.66).
The summary of other deductions
This screen asks for almost nothing: it shows deductions computed automatically. AHV or AI pensioners on modest incomes also get their deduction here (code 61.30): in 2026, up to CHF 10,690 for a single person whose relevant income does not exceed CHF 85,520, and CHF 10,690 or 12,293 for a couple whose net income does not exceed CHF 98,348, tapering off progressively.
Frequently asked questions
How much health insurance can I deduct in Geneva?
Basic and supplementary premiums up to twice the cantonal average premium per age group: in 2025, CHF 17,122 per adult aged 26 and over, CHF 12,842 for ages 19 to 25 and CHF 3,965 per child.
From what amount are medical costs deductible in Geneva?
For cantonal tax, the share above 0.5% of net income; for federal tax, the share above 5%. Only costs you paid yourself (deductible, co-payment, unreimbursed care) count.
What is the childcare cap in Geneva in 2026?
CHF 26,392 per child under 14 for cantonal tax and CHF 25,800 for federal tax.
Is the church contribution deductible?
Yes for cantonal tax, where it is treated as a donation (within the 20% of net income limit). No for federal tax.
Rather hand it over?
NeoFidu prepares and files your Geneva tax return for you, including source tax and TOU cases, with a check for missed deductions. Service in English available.
This guide is for information only and is not personalised advice. Amounts come from official publications of the Geneva cantonal tax administration (AFC) and the Swiss Federal Tax Administration. GeTax offers an English interface, but the return itself is French: we quote the French labels, followed by a translation, so you can find them on screen. Screenshots show GeTax 2025 with fictitious data. If in doubt, the official AFC instructions prevail.