What Is the Average Tax Deduction in Switzerland?

Many taxpayers wonder what the "average" tax deduction in a Swiss tax return is. However, there is no standard figure, as deduction options depend heavily on personal circumstances – particularly income, marital status, canton, and family situation.

This FAQ article provides an overview of the most important deductions and typical amounts.

Is There an Average Total Amount for Tax Deductions?

There is no fixed average value for total tax deductions. While individuals with simple income can often only deduct a few thousand francs, families, homeowners, or self-employed persons reach significantly higher amounts.

In practice, however, the most common deductions often lead to tax relief of several thousand francs per year.

The Most Important Tax Deductions and Typical Maximum Amounts

Pillar 3a Contributions

Contributions to tied pension provision (Pillar 3a) are among the strongest deductions and directly reduce taxable income.

Tax year 2025 & 2026:

• Employees with pension fund: up to CHF 7,258 per year
• Self-employed without pension fund: up to 20% of net earned income, maximum CHF 36,288

New from 2026: Retroactive contributions (purchases) for gaps from 2025 are possible. If no contribution was made in 2025, in 2026, in addition to the maximum amount for the current year, a purchase for 2025 can be made up to a maximum of CHF 7,258. Retroactive payment is possible for up to 10 years.

Insurance Premiums and Interest on Savings Capital

Premiums for health, accident, or life insurance as well as interest on savings capital can be deducted up to certain maximum amounts. The exact amounts vary between federal and cantonal levels:

Direct federal tax (2025):

• Single persons: maximum CHF 1,700
• Married couples: maximum CHF 3,500
• Without Pillar 3a/2nd Pillar contributions: The deduction increases by 50% (i.e., CHF 2,550 or CHF 5,250)
• Per child/supported person: additional CHF 700

Cantonal and municipal taxes (example Canton of Zurich 2025):

• Single persons: maximum CHF 2,600
• Married couples: maximum CHF 5,200
• Without Pillar 3a/2nd Pillar contributions: The deduction increases by 50%
• Per child/supported person: additional CHF 1,300

Cantonal maximum amounts vary greatly – some cantons also grant a minimum deduction (flat-rate deduction) even if actual premiums are lower.

Professional Expenses

Professional expenses such as commuting costs, meals, or work equipment can be deducted as a flat rate or actual costs depending on the canton:

Commuting costs between home and work:

• Direct federal tax: maximum CHF 3,300
• Cantonal and municipal taxes: often higher (e.g., in Canton of Zurich without limit for proven public transport costs)

Meals away from home:

• If lunch break cannot be spent at home: CHF 15 per working day
• For 5-day week: around CHF 3,200 per year
• If employer contributes to meals: only CHF 7.50 per day

Other professional expenses (flat-rate deduction):

• Direct federal tax: 3% of net salary, maximum CHF 4,000

Side Income

Income from side jobs can be deducted at a flat rate of approximately 20% of gross income as expenses (minimum approximately CHF 800, maximum approximately CHF 2,400) if actual expenses are not higher.

Child and Childcare Deductions

Various deductions exist for children and childcare costs:

Childcare costs (external):

• Direct federal tax: maximum CHF 10,100 per child
• Cantonal: highly variable (e.g., Zurich CHF 25,000, Bern CHF 8,000, Basel-Stadt CHF 10,000)

Child deduction:

• For each minor or child in education, there is a social deduction that directly reduces taxable income (canton-specific)

Support deduction:

• Direct federal tax: CHF 6,500 per supported person
• Cantonal: varies (e.g., in Canton of Aargau CHF 2,400)

Other Important Deductions

Donations:

• To charitable organizations: usually deductible up to 20% of net income
• Minimum amount often CHF 100

Education and training costs:

• Job-oriented training: in most cantons maximum CHF 12,000

Property costs (for homeowners):

• Maintenance costs: Flat-rate deduction 10-20% of imputed rental value or actual costs
• Mortgage interest: fully deductible (with certain restrictions)

Wealth management costs:

• Depot fees, safe rental, etc. actual or as flat rate (e.g., 3‰ of wealth, max. CHF 6,000 in Canton of Zurich)

What Factors Specifically Determine the Amount of Deductions?

The amount of your possible tax deductions is influenced by the following factors:

• Marital status (single, married, registered partnership)
• Number of children or supported persons
• Canton and municipality of residence
• Income and type of employment (employed/self-employed)
• Pension and insurance contributions
• Professional expenses (e.g., commuting costs, work equipment)
• Homeownership and associated costs
• Donations and other deductions

Sample Calculation

Example: Married couple in Canton of Zurich, both employed, 2 children:

Possible deductions:

• Pillar 3a (both partners): 2 × CHF 7,258 = CHF 14,516
• Insurance premiums: approx. CHF 5,200 (cantonal maximum)
• Professional expenses (commuting, meals): approx. CHF 10,000
• Childcare: CHF 20,000
• Total: approx. CHF 49,716

This couple could thus deduct nearly CHF 50,000 from taxable income.

Conclusion

A fixed "average value" for total tax deductions in Switzerland does not exist. However, many typical deductions add up to several thousand francs per year – often significantly more for families or persons with high pension contributions.

To determine your personal tax advantage precisely, it is worthwhile to carefully consider all permissible deductions in your tax return. Since cantonal regulations sometimes differ considerably, individual tax optimization or consultation with a tax expert is recommended.