Tax deductions in Vaud (2025)

Description: Deduct public transport at the official flat rate or private car expenses per kilometre within cantonal caps.

Limites / Détails: Public transport: cantonal flat rate. Car: CHF 0.70 per km up to 15,000 km, then CHF 0.35 per km beyond 15,000 km.

Description: Claim the fixed amount when lunch cannot be taken at home. Use the reduced allowance if the employer subsidises meals or offers a canteen.

Limites / Détails: CHF 3,200 per year (no canteen or employer contribution). CHF 1,600 per year (with canteen or employer contribution).

Description: Fixed allowances cover lunch and dinner when work requires accommodation away from home. Reduced amounts apply if the employer subsidises lunch or offers a canteen.

Limites / Détails: CHF 6,400 per year (no canteen or employer lunch contribution). CHF 4,800 per year (with canteen or employer lunch contribution).

Description: Flat deduction on net employment income. Effective expenses are allowed if higher and documented.

Limites / Détails: 3% of net income, minimum CHF 2,000, maximum CHF 4,000.

Description: Flat deduction on net income earned from a side activity.

Limites / Détails: 20% of net income, minimum CHF 800, maximum CHF 2,400.

Description: Additional deduction when both spouses or partners have income and the lower income reaches the cantonal threshold after eligible deductions.

Limites / Détails: Up to CHF 1,700 (calculated on eligible lower income).

Description: Claim compulsory health insurance (LAMal) and qualifying related premiums. Caps depend on family status.

Limites / Détails: Maximum CHF 4,900 (single), CHF 9,800 (couple or registered partners), CHF 1,300 per dependent child.

Description: Voluntary retirement contributions remain deductible within the annual federal caps.

Limites / Détails: With 2nd pillar: CHF 7,258. Without 2nd pillar: 20% of net income, maximum CHF 36,288.

Description: Exemption on savings interest up to the cantonal cap by family status.

Limites / Détails: Maximum CHF 1,600 (single), CHF 3,300 (couple), CHF 300 per dependent child.

Description: Flat deduction based on the value of declared securities and other capital investments.

Limites / Détails: 1.5 per mille of declared securities and other capital investments.

Description: Deduct the eligible share of stakes per taxable winning within the cantonal cap.

Limites / Détails: 5% of each taxable winning, capped at CHF 5,000 per winning.

Description: Choose between flat-rate or actual costs. Flat rates depend on the building age and whether the property is owner occupied or rented. A special rule applies when the rental value exceeds CHF 150,000.

Limites / Détails: Owner occupied: buildings over 20 years, 30% of rental value; 20 years or less, 20%. Rented privately: buildings over 20 years, 20% of net rental income; 20 years or less, 10%. If rental value exceeds CHF 150,000: deduct actual costs or apply the flat rate on a CHF 150,000 base.

Description: Deduct job related continuing education or retraining costs.

Limites / Détails: Up to CHF 12,000 per taxpayer.

Description: Deductible within the annual cantonal cap.

Limites / Détails: Up to CHF 10,100.

Description: Cantonal specific deduction linked to housing costs.

Limites / Détails: Up to CHF 6,800.

Description: Actual and justified third party childcare costs (nursery, daycare, after school care) within the annual cap.

Limites / Détails: Up to CHF 15,200 per child.

Description: Deduction granted when annual financial support for a dependent person reaches the cantonal threshold.

Limites / Détails: CHF 3,400 (support must be at least this amount).

Description: Base allowance plus supplements for a spouse or partner, for single parent status, and for each dependent child.

Limites / Détails: Up to CHF 17,000 base, plus CHF 5,700 for a spouse or partner (or CHF 3,200 single parent supplement), plus CHF 3,500 per dependent child.

Description: Medical costs are deductible only above 5% of intermediate income. Disability related expenses are deductible at actual cost per cantonal directive.

Limites / Détails: Medical: portion exceeding 5% of intermediate income. Disability: actual documented expenses.

Description: Donations to recognised organisations are deductible up to a percentage of intermediate income.

Limites / Détails: Up to 20% of intermediate income.

Description: Additional family deduction with phase out above the cantonal income thresholds.

Limites / Détails: CHF 1,300 (married or registered partners), CHF 2,800 (single parent), CHF 1,000 per dependent child; phased out based on net income bands.