B permit deductions: what withholding tax does not give back

When you are taxed at source, your employer applies a cantonal tariff drawn up for an average employee. That tariff already builds in flat rates — a share of professional expenses, of insurance premiums, of social contributions. It knows nothing, on the other hand, of your daily commute, your pillar 3a, the cost of childcare or your continuing education.

Subsequent ordinary taxation (TOU) replaces that flat rate with your actual situation. You complete a full tax return, you deduct your actual expenses, and the administration recalculates the tax truly owed. If it is lower than what your employer withheld, the difference is refunded to you; if it is higher, an additional amount is claimed.

The 2026 federal ceilings

These amounts are those of the direct federal tax. They form the common base for the whole of Switzerland — each canton then applies its own tariffs, often more generous on certain items.

Professional expenses, item by item

The home – work commute

This is often the largest deduction by amount. You deduct the actual cost of your public transport pass, up to the federal ceiling. A car is admitted only if public transport is not reasonably practicable — incompatible timetables, no service, disability, or a considerable time saving. In that case, mileage is compensated at a cantonal rate.

Meals taken away from home

If your break does not allow you to go home to eat, you deduct a flat rate per working day. The amount is halved when the employer subsidises meals — company canteen, meal vouchers, or any contribution. This item depends directly on your level of employment: at 50 %, the annual flat rate is reduced in the same proportion.

Other professional expenses

Work clothing, tools, specialist literature, home office: these costs are covered by a flat rate proportional to net salary, bounded by a floor and a ceiling. You may declare your actual expenses instead, but you must then substantiate them in full — and the flat rate is often more advantageous.

Continuing education linked to your activity is deducted separately, against supporting documents. It is an item many forget, even though it sometimes runs to several thousand francs.

Pillar 3a, the most profitable deduction

Pillar 3a is deducted franc for franc from your taxable income. It is the only deduction you decide freely: you choose to pay in, and you choose the amount. For an employee affiliated to a pension fund, the ceiling appears in the table above; it is markedly higher for self-employed people without a second pillar.

Family, childcare and insurance

Third-party childcare costs — day nursery, childminder, after-school care — are deducted against supporting documents, up to a high limit. The withholding tariff takes account of the number of children, but never of the real cost of caring for them: this is frequently the item that tips a case in favour of the TOU.

Health insurance premiums and interest on savings are also deductible, but subject to a ceiling and already partly built into the tariff. The amount admitted depends on your civil status and on whether or not you contribute to a pension fund.

Finally, maintenance payments made and interest on debts — consumer credit, leasing, mortgage — are deductible. Repayment of the capital never is: only the interest counts.

What is not deductible

Better to know before putting your file together. These expenses come up often in questions and open no rights:

• The rent for your home, except under particular cantonal regimes.
• Household, private liability or vehicle insurance premiums.
• Childcare provided by an unpaid relative or friend.
• Fines, including traffic fines.
• Everyday living expenses: food outside working days, ordinary clothing, leisure.
• Repayment of the capital of a loan — only the interest is admitted.

The cantons do not count the same way

The amounts above are those of the direct federal tax. Each canton sets its own ceilings for cantonal and communal tax, and the differences are real: the travel cost ceiling, the child deduction or the treatment of insurance premiums vary from one canton to another.

That is why a generic estimate says very little. The calculation must be made with the tariffs of your canton and your municipality — see the canton pages.

How to check your situation

1. 01

   Gather your salary certificate

   It carries the net salary and the tax actually withheld, at figures 11 and 12 — see how to read it. Those are the only two amounts you really need.

2. 02

   List your actual expenses

   Transport pass, days worked away from home, 3a payments, childcare invoices, continuing education.

3. 03

   Compare with the withholding

   The estimate tells you whether the total of your deductions exceeds what the tariff has already taken into account. Below that, the TOU would lose you money.

4. 04

   Decide before 31 March

   This is a forfeiture deadline: after that date, the year is closed. And the request is irreversible — see the complete TOU guide.

Frequently asked questions