VaudTax · Chapter 8/11
Housing in VaudTax: tenant deduction, imputed rental value and maintenance costs
Key points
- Tenants: Vaud offers a housing deduction (code 660) if your net rent exceeds 20% of your net income, capped at CHF 6,800 in 2026.
- Owner-occupiers: you declare an imputed rental value (reduced by 35% for cantonal tax) and deduct maintenance costs and mortgage interest.
- Flat maintenance deduction in 2026 for an owner-occupied home: 20% of the rental value (building 20 years old or less) or 30% (over 20 years). Or actual costs, chosen each year.
- Imputed rental value will be abolished on 1 January 2029: it still fully applies to the 2026 return.
Tenants: the housing deduction (code 660)
Rent is not normally deductible. Vaud does however offer a social deduction for households whose rent is high compared with their income:
- 1Take your annual net rent excluding charges, capped according to your situation (2025: CHF 11,100 single, CHF 13,700 couple or single parent with a child, plus CHF 3,700 per child).
- 2Subtract 20% of your net income (code 650 of the return).
- 3Any positive difference is your deduction, up to CHF 6,800.
Example (2025 scale): couple with two children, net income CHF 80,000, net rent CHF 18,000. 20% of 80,000 = 16,000. Deduction: 18,000 − 16,000 = CHF 2,000. Enter the net rent paid during the year in the field provided; the tax office may ask for your lease.
Owners: imputed rental value and property form
Each property is described on a form (the paper « Annexe 07 »): commune, plot number, tax valuation, ownership share, then the imputed rental value calculation if you live there, or rent received if you let it.
- The imputed rental value (valeur locative) is notional income: the rent you would pay for your own home. Vaud calculates it from a grid (floor area, commune, year of construction, equipment), indexed each year.
- For cantonal and communal tax it is reduced by 35%; for federal tax, by only 10%. VaudTax applies both.
- The property's tax valuation (on your valuation notice) counts as wealth. Mortgage debt is deducted.
Maintenance: flat rate or actual costs (code 540)
| Property | 2026 flat rate |
|---|---|
| Owner-occupied, 20 years old or less | 20% of the rental value |
| Owner-occupied, over 20 years old | 30% of the rental value |
| Let, 20 years old or less | 10% of rental income |
| Let, over 20 years old | 20% of rental income |
Actual costs pay off in a year with major works: repairs, kitchen or bathroom renovation (excluding added value), painting, roof, management fees, building insurance. Works that add value (extension, pool) are not deductible from income; they will later reduce property gains tax. Energy-saving investments are deductible and can be carried forward over the next two tax years if they exceed income.
Mortgage interest
Mortgage interest goes in the « Intérêts et dettes (codes 610 et 615) » section (see Wealth and debts), not in the property form. Direct repayments are not deductible.
What about the abolition of imputed rental value?
Voters approved the reform on 28 September 2025 and the Federal Council set the entry into force for 1 January 2029. Until then nothing changes: rental value, maintenance and interest deductions remain in your 2026, 2027 and 2028 returns. The maintenance deduction will also disappear with the reform, so timing matters if you plan works.
Frequently asked questions
Can I deduct my rent in Vaud?
Not directly. Vaud grants a housing deduction (code 660) when net rent exceeds 20% of net income, within limits and up to CHF 6,800 in 2026.
When will imputed rental value be abolished?
On 1 January 2029, according to the Federal Council's decision. It still applies to tax years 2026 to 2028.
20% or 30% flat maintenance deduction?
For a home you live in: 20% of the rental value if the building is 20 years old or less, 30% if older. You may choose actual costs instead, property by property and year by year.
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.