VaudTax · Chapter 9/11
Family deductions in VaudTax: childcare, dual-income couples, maintenance
Key points
- Childcare (code 670): up to CHF 15,200 per child under 14, when third-party care is linked to work, training or inability to work.
- Married couple both working (code 235): CHF 1,700 deducted from the lower income.
- Family deduction (code 725): CHF 1,300 per couple, CHF 2,800 for a single parent, plus CHF 1,000 per child, reduced above CHF 126,400 net income.
- Maintenance paid to an ex-spouse or for a minor child: 100% deductible (code 630); received: taxable (code 280).
Childcare costs (code 670)
You can deduct up to CHF 15,200 per child under 14 living with you, for care provided by a third party: nursery, day care, after-school care (UAPE, APEMS), day parent, registered nanny.
- Both married parents work (or are in training or unable to work), or the single parent works.
- Care takes place during working, training or incapacity time.
- Only the cost of care is deductible, not meals, nappies or leisure activities.
- Receipts are mandatory: attach invoices or the provider's annual statement.
Dual-income deduction (code 235)
If both spouses have earned income, CHF 1,700 is deducted from the lower income (after its work expenses and pension contributions). VaudTax applies it automatically when two earned incomes are entered. For federal tax, the deduction is much higher and calculated separately.
Additional family deduction (code 725)
| Situation | 2026 amount |
|---|---|
| Married couple or registered partners living together | CHF 1,300 |
| Single parent running a household alone with a child (1.3 share) | CHF 2,800 |
| Per child giving a 0.5 share | + CHF 1,000 |
Maintenance payments (codes 630 and 280)
| You... | Tax treatment | Where in VaudTax |
|---|---|---|
| pay maintenance to an ex-spouse or for a minor child | 100% deductible | Special deductions, « Pensions alimentaires versées » (code 630) |
| receive maintenance for yourself or a minor child | Taxable | Pensions, « Pensions alimentaires obtenues » (code 280) |
| pay a contribution for an adult child | Not deductible from the month after they turn 18 | Possibly a 0.5 family quotient share |
Low-income deduction (code 695)
Vaud grants an extra deduction to low-income households. The amount depends on income and family size and decreases as income rises. VaudTax calculates it automatically.
Frequently asked questions
How much can I deduct for daycare in Vaud?
Up to CHF 15,200 per child under 14 in 2026, for third-party childcare linked to the parents' work, training or inability to work. Receipts must be attached.
Is the dual-income deduction automatic?
Yes, VaudTax applies it once both spouses have earned income entered. It is CHF 1,700 for cantonal tax, deducted from the lower income.
Rather hand it over?
NeoFidu prepares and files your Vaud tax return for you, including 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 Vaud cantonal tax administration (ACI). VaudTax itself is in French: we quote the French labels so you can find them on screen. If in doubt, the official ACI instructions prevail.