Valmint

Tax deductions in Geneva (2024)

A concise, source-backed list of deductions you can claim on your 2024 return in the Canton of Geneva.

Année fiscale: 2024 • Mise à jour:

Que signifient ICC et IFD ?: ICC ICC signifie impôt cantonal et communal – l'impôt calculé par votre canton et votre commune de domicile. IFD IFD signifie impôt fédéral direct – l'impôt fédéral sur le revenu perçu dans toute la Suisse.

Professional expenses (flat-rate)

Personnes concernées: Employees

Description: Flat-rate deduction equals 3% of net employment income. You may opt for effective expenses if higher.

Limites / Détails: ICC: min CHF 634, max CHF 1,796 · IFD: min CHF 2,000, max CHF 4,000.

Sources

cantonalGeTax — Main deductions (2024)

Commuting costs

Personnes concernées: Employees

Description: Deduct public transport or eligible car commuting costs; Geneva applies strict caps.

Limites / Détails: ICC: up to CHF 529 · IFD: up to CHF 3,200.

Sources

cantonalGeTax — Commuting costscantonalGeTax — Main deductions (2024)

Meal expenses (lunch away from home)

Personnes concernées: Employees

Description: Only the additional cost vs. eating at home is deductible. If the employer subsidizes lunch, only half the standard amount is allowed.

Limites / Détails: No employer contribution: CHF 15/day up to CHF 3,200/year · With employer contribution: CHF 7.50/day up to CHF 1,600/year.

Sources

cantonalGeTax — Meal expensescantonalGeTax — Main deductions (2024)

Two earners in the same household

Personnes concernées: Married couples / registered partners living together, both earning

Description: Special deduction when both spouses/partners have earned income.

Limites / Détails: ICC: CHF 1,041 · IFD: 50% of the lower earned income, capped at CHF 13,900.

Sources

cantonalGeTax — Deduction on the income of one spouse

Pillar 3a retirement savings

Personnes concernées: Employees and self-employed

Description: Voluntary retirement contributions are deductible within federal annual caps.

Limites / Détails: Employees (with 2nd pillar): CHF 7,056 · Self-employed without 2nd pillar: 20% of net income, max CHF 35,280 (tax year 2024).

Sources

federalAFC — Federal direct tax: deductions & rates

Health insurance premiums

Personnes concernées: All taxpayers

Description: Declare the full mandatory health insurance premiums; subsidies must be declared separately.

Limites / Détails: Adults (26+): CHF 16,207 · Ages 19–25: CHF 12,442 · Ages 0–18: CHF 3,811.

Sources

cantonalGeTax — Health/accident insurance & annuities

Childcare by third parties

Personnes concernées: Parents (per child up to the month of the 14th birthday)

Description: Actual, justified childcare costs with invoices are deductible up to the cap.

Limites / Détails: Up to CHF 25,500 per child per year.

Sources

cantonalGeTax — Childcare expenses

Family charges (dependents/children)

Personnes concernées: Parents / taxpayers supporting dependent children

Description: Deductions differ between cantonal/communal tax (ICC) and federal (IFD). Half-charge applies in shared-care cases.

Limites / Détails: ICC: CHF 13,536 (full) / CHF 6,768 (half) · IFD: CHF 6,700 (full) / CHF 3,350 (half).

Sources

cantonalGeTax — Family charges (IFD excerpt)

Donations & payments to political parties

Personnes concernées: All taxpayers with receipts

Description: Subject to percentage caps based on net income; ICC and IFD both apply a 20% limit (calculation base differs).

Limites / Détails: Generally up to 20% of net income (see examples on GeTax).

Sources

cantonalGeTax — Donations & political payments

Real estate maintenance (owner-occupied or rented)

Personnes concernées: Property owners

Description: Choose the flat-rate or actual expenses (not both). The flat-rate depends on the building’s age.

Limites / Détails: Flat-rate: 10% of property income (buildings ≤10 years) · 20% (>10 years).

Sources

cantonalCanton Geneva — Deductible real estate charges
Commencer ma déclarationVaud (VD)Zurich (ZH)

FAQ

When is the filing deadline?

Typically March 31 for individuals; extensions are possible via the Geneva tax office.

Sources