GeTax · Chapter 2/11
Personal situation and children in GeTax: marital status, splitting and 2026 dependant deductions
Key points
- Taxpayers A and B are entered separately; for a married couple, the status « Marié-e » (married) opens the page for taxpayer B.
- Each child has its own sheet: activity, income, wealth, maintenance, but also childcare costs, health insurance premiums and medical costs, which GeTax then carries over to the deductions.
- 2026 dependant deduction: CHF 13,698 per child, reduced to CHF 10,536 if you deduct childcare costs for that child.
- Married couples and single parents with dependent children get 50% splitting: income is taxed at the rate for half its amount.
Taxpayers A and B
Enter name, first name, date of birth (dd.mm.yyyy), nationality and occupation. A married couple or registered partners file one return: each amount then goes in the column for taxpayer A or B, so GeTax can compute each person's own deductions (flat-rate expenses, pillar 3a, two-earner deduction).
The voluntary church contribution (CRV)
On the same page, GeTax asks whether you wish to pay a voluntary church contribution (« contribution religieuse volontaire ») to the Christian Catholic, Roman Catholic or Protestant Church, or to none. If you tick a church, the AFC computes an amount and sends a separate QR bill: paying it is optional. What you pay is deductible the following year as a donation (see Deductions).
Declaring your children
First tick « J'ai des enfants à charge ou pour lesquels je reçois ou paie une pension » (I have dependent children or pay or receive maintenance for them), then click « Insérer » (insert) for each child. The sheet asks for the activity (pre-school, pupil, apprentice, student, working), gross income, wealth, whether the child lives with you, whose child it is (couple, taxpayer A or B) and whether maintenance is paid.
Also state whether you receive family allowances (« allocations familiales ») for this child and whether they are included in your gross salary. If they are (box 15 « Observations » of the salary certificate), deduct them from box 1 when you enter the salary: they are declared here, child by child.
Who counts as a dependant?
| Child's situation | Full dependant if income up to | Half dependant if income up to | Maximum wealth |
|---|---|---|---|
| Minor | CHF 16,391 | CHF 24,587 | no limit |
| Adult up to age 25 | CHF 16,391 | CHF 24,587 | CHF 93,537 |
| Over 25, apprentice or student | CHF 16,391 | CHF 24,587 | CHF 93,537 |
| Relative unable to support themselves | CHF 16,391 | CHF 24,587 | CHF 93,537 |
| Deduction (cantonal tax) | 2026 amount |
|---|---|
| Full dependant | CHF 13,698 |
| Full dependant with childcare deduction | CHF 10,536 |
| Half dependant | CHF 6,849 |
| Half dependant with childcare deduction | CHF 5,268 |
GeTax computes the number of cantonal and federal dependants itself and shows it in the list of children. For federal tax, the child deduction is set by the Confederation (CHF 6,800 in GeTax 2025).
Tax scale and splitting
For spouses living together, the rate applied is the one for 50% of the couple's income. The same splitting applies to a single, widowed, divorced or separated taxpayer living with dependent children or a dependent relative (art. 41 LIPP).
Other dependants
A parent, brother, sister, uncle, aunt, nephew or niece unable to support themselves can count as a dependant if their wealth and income stay below the limits in the table above. The deduction is limited to what you actually pay. Keep proof of the payments.
Frequently asked questions
How much is the child deduction in Geneva for 2026?
CHF 13,698 per dependent child for cantonal and communal tax, or CHF 10,536 if you also deduct childcare costs for that child. A half dependant is worth CHF 6,849 (CHF 5,268 with childcare).
Where do I enter nursery fees in GeTax?
In the child's sheet (« Données personnelles », « Enfant(s) à charge »), field « Frais de garde effectifs » (actual childcare costs), in both the ICC and IFD columns. GeTax carries them to codes 59.10 and 59.12.
Is church tax compulsory in Geneva?
No. The voluntary church contribution is optional: ticking a church in GeTax lets the AFC send you a QR bill, which you are free to pay. The amount paid is treated as a donation.
My 22-year-old student earns CHF 12,000. Is she a dependant?
Yes, if her wealth does not exceed CHF 93,537: in 2026, an adult child up to age 25 remains a full dependant as long as their income does not exceed CHF 16,391.
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.