Tax deductions in Zurich (2024)

Description: Flat-rate equals 3% of net employment income. You may claim actual/effective expenses instead if higher (not both).

Limites / Détails: Min CHF 2,000; max CHF 4,000 (applies to both cantonal and federal).

Description: Public transport, bike, or car commuting costs are deductible per Zurich rules; car only when reasonable public transport use is not possible or justified.

Limites / Détails: ICC (cantonal): up to CHF 5,200 · IFD (federal): up to CHF 3,200.

Description: Only the additional cost versus eating at home is deductible. If the employer subsidizes lunch, only half the standard amount is allowed. For shift/night work, the higher standard applies.

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 · Shift/night: CHF 15/day up to CHF 3,200/year.

Description: If you have income from side jobs, you may deduct a flat-rate instead of effective expenses.

Limites / Détails: 20% of side income, min CHF 800, max CHF 2,400.

Description: Profession-related education, further training, and retraining costs (effective, net of third-party contributions). Use the official worksheet.

Limites / Détails: ICC: up to CHF 12,400 per person · IFD: up to CHF 12,900 per person.

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

Limites / Détails: ICC: up to CHF 6,100 · IFD: 50% of the lower earned income, min CHF 8,500 and max CHF 13,900.

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).

Description: Deduct eligible health/accident/life premiums and savings-interest; reductions for premium subsidies apply. Maxima depend on marital status and whether 2nd pillar/3a contributions were made.

Limites / Détails: ICC maxima — Married: CHF 5,800 (with pillar contrib.) / CHF 8,700 (without); Others: CHF 2,900 / CHF 4,350. Add CHF 1,300 per child and per supported person. · IFD maxima — Married: CHF 3,600 / CHF 5,400; Others: CHF 1,800 / CHF 2,700. Add CHF 700 per child/supported person.

Description: Actual, justified childcare costs with invoices are deductible up to the cap. In shared care/alternating custody, each parent may generally claim half the maximum if conditions are met.

Limites / Détails: ICC: up to CHF 25,000 per child per year · IFD: up to CHF 25,500 per child per year.

Description: Deductible for the taxpayer and supported persons to the extent exceeding the legal threshold; detailed list and a CHF 2,500 diet flat is available for certain doctor-prescribed diets (e.g., coeliac).

Limites / Détails: Deductible only for the portion exceeding 5% of net income.

Description: Cantonal and federal social deductions for children, supported persons, and spouse/partner differ.

Limites / Détails: ICC: CHF 9,300 per child; CHF 2,800 per supported person; no spouse deduction · IFD: CHF 6,700 per child; CHF 6,700 per supported person; CHF 2,800 for spouse/partner.

Description: Donations to recognized charitable institutions are deductible above a small threshold and up to a percentage of net income.

Limites / Détails: Deductible from CHF 100 total per year; overall cap 20% of net income (ICC/IFD).

Description: Deductible if the party meets Zurich’s eligibility criteria (e.g., registered per federal law or represented in a cantonal parliament).

Limites / Détails: ICC: up to CHF 20,600 (married/registered partners) or CHF 10,300 (others) for 2024.

Description: You may deduct either actual (effective) maintenance/administration expenses or choose Zurich’s flat-rate (not both). Value-adding expenses are not deductible.

Limites / Détails: Flat-rate: 20% of the declared gross rental value/income for each property.