Every year, taxpayers in Switzerland leave hundreds to thousands of francs on the table because they overlook deductions. Your tax return is no place for modesty: everything the law allows, you should claim.
This guide gives you an overview of the most important deductions for 2026 - with concrete amounts, separated for employees and self-employed. Plus the biggest innovation of the year: retroactive Pillar 3a back-payments.
The Biggest Change 2026: Pillar 3a Retroactive Back-Payments
Since January 1, 2025, a new regulation applies: if you didn't fully use your maximum Pillar 3a contribution, you can catch up later - up to 10 years retroactively. In the 2026 tax year, back-payments are possible for the first time.
Important: Only gaps from 2025 onwards can be caught up. Missed contributions from before 2025 cannot be recovered.
For 2026 specifically: if you didn't max out in 2025, you can pay the difference in 2026 in addition to the regular contribution and claim it as a tax deduction.
Maximum annual contribution: CHF 7,258 (with pension fund) or CHF 36,288 (without pension fund).
Deductions for Employees
1. Professional Expenses (Lump Sum)
Professional Expenses Lump Sum
Covers commuting, meals, and other professional expenses. If your actual costs are higher (e.g., long commute, special clothing), itemised deduction may be more beneficial.
2. Pillar 3a
Tied Private Pension (Pillar 3a)
The most well-known deduction - yet many don't pay the maximum amount. Every franc you contribute reduces your taxable income 1:1.
3. BVG Buy-In (Pension Fund)
Pension Fund Buy-In
If your BVG statement shows a buy-in gap, you can make voluntary contributions - and deduct the entire amount from taxable income.
4. Continuing Education
Education and Training
Courses, seminars, professional books - as long as they are career-related. Retraining can also be deductible.
5. Dual-Income Deduction
Deduction for Dual-Income Married Couples
When both spouses are employed, there is a federal deduction. Often forgotten because it sounds automatic - but it's not.
6. Childcare Costs
Third-Party Childcare
Daycare, childminder, after-school care - all deductible. Cantonal limits may differ.
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Deductions for Self-Employed
As a self-employed person, you have additional possibilities beyond the general deductions. All business costs that are necessary for your activity can be deducted: office/coworking rent, software, licenses, work materials, business vehicle (proportional), phone and internet (business share), and insurance.
Deductions Almost Everyone Forgets
Asset Management Costs
Anyone who owns securities (stocks, funds, ETFs) can deduct a lump sum for management costs.
Medical and Accident Costs
Dentist, glasses, physiotherapy - what health insurance doesn't cover and exceeds a certain percentage of income is deductible.
Donations
Donations to charitable organisations based in Switzerland are deductible.
Debt Interest
Mortgage interest, but also interest on private loans or credit card debt - deductible up to the amount of investment income plus CHF 50,000.
Checklist: How to Maximise Your Return
- Max out Pillar 3a - and check 2026 back-payment option
- Check BVG buy-in - request pension fund statement, calculate gap
- Collect receipts - throughout the year, not just in February
- Question the professional expenses lump sum - actual costs are often higher
- Plan continuing education - use the CHF 13,000 budget deliberately
- Document childcare - keep invoices and payment receipts
- Asset management lump sum - don't forget if you own securities
- Add up medical costs - even small amounts add up
- Document donations - keep receipts
- Note cantonal differences - what applies in Zurich doesn't necessarily apply in Bern
When in doubt: claim the deduction and attach the receipt. The tax office will strike what it doesn't accept. But what you don't declare, you definitely won't get.