Zurich tax deductions 2025: the full list, with caps

Key takeaways

• Zurich tax deductions are published in the cantonal guide (WegleitungWegleitungOfficial filing instructionsFRinstructionsITistruzioniThe canton's own guide to completing the return, published each tax year. Authoritative and, in Zurich, German only.Where you see itPublished on zh.ch alongside the year's forms.Open in the glossary →), in German, and the federal and cantonal caps rarely match: you claim against both, at different amounts. Every pair is in the quick table below.
• The commute gap is the widest: CHF 5,200 cantonal against CHF 3,300 federal.
• The flat asset-management deduction is 3‰ of securities value, capped at CHF 6,000, needs no receipts, and almost nobody claims it.
• Pillar 3a, pension buy-ins and the 35% refund apply in every canton, not just Zurich.

Canton Zurich and federal amounts, tax year 2025.

Which deductions apply anywhere in Switzerland?

• CHF 7,258Pillar 3a, with a pension fundFederal, identical in all 26 cantons
• CHF 6,000Asset management3‰ of third-party-managed securities
• CHF 25,000Childcare, per childfederal CHF 25,800

These deductions apply in every canton, and expats miss them most.

• Reclaim the 35% withholding tax (VerrechnungssteuerVerrechnungssteuerSwiss anticipatory taxFRimpôt anticipéITimposta preventivaA 35% tax withheld on Swiss dividends and interest. It is a deposit, not a cost: declare the income on your return and you get all of it back.Where you see itOn Swiss bank and broker statements, next to each dividend or interest payment.Open in the glossary →). It is a deposit, not a loss: declare the Swiss dividend or interest income and all of it comes back. You lose it only by leaving it off the return.
• Private capital gains are tax-free on privately held shares, ETFs and crypto, unless the office classifies you a professional trader. Wealth tax on the year-end value still applies.
• Pillar 3a comes straight off your income, up to CHF 7,258 with a pension fund, and the money must land within the calendar year. See the pillar 3a guide.
• A pension-fund buy-in (EinkaufEinkaufPension buy-inFRrachat (d'années d'assurance, 2e pilier)ITriscatto (di anni di contribuzione, 2° pilastro)A voluntary purchase into your pension fund. There is no franc limit in the tax law — the limit is the gap your fund certifies — but after a buy-in you may not take that money out as a lump sum for three years.Where you see itConfirmed by your pension fund after payment.Open in the glossary →) has no franc cap. The limit is the shortfall your fund's rules let you fill. Two conditions (BVG Art. 79b para. 3): no lump-sum withdrawal for three years, and any early withdrawal for a home repaid first.
• Donations to recognised Swiss charities, from CHF 100 a year up to 20% of net income.
• Medical and disability costs, but only the part above a threshold, commonly 5% of net income.
• Pillar 2 and 3a are not taxed as wealth while locked away. Withdrawal is taxed instead, at a reduced rate.

Employment deductions in Zurich

The everyday work-related deductions (Berufsauslagen). Two things cause mistakes: federal and cantonal caps differ, and some apply automatically.

Note: if neither you nor your employer paid into pillar 2 or 3a that year, the insurance amounts rise by half: CHF 4,350 single, CHF 8,700 married. A car is CHF 0.70/km where it is allowed at all.

Getting to work (Fahrkosten)

Public transport at actual cost. A car replaces it only where there is no reasonable transit option or where it saves more than an hour a day, and a company car generally removes the deduction. Zurich allows a flat bicycle deduction of CHF 700, though claiming it alongside a transport pass is contested. Days at home are not commute days: a full-year pass stays deductible at cost, but a per-day claim must match the days travelled.

Lunch away from home (Verpflegungsmehrkosten)

Only if you cannot get home for the midday meal. Days you work from home do not count.

Other work costs (the lump sum, Pauschalabzug)

Tools, professional literature, a home-office corner, work clothing. Applied automatically, no receipts. Itemise actual costs only if they clearly exceed the lump sum, and document them.

Insurance premiums (Versicherungsabzug)

Normal health-insurance premiums reach this cap on their own, so check that the field was filled in at all. It is also the deduction that varies most between cantons, from CHF 3,300 to CHF 10,900.

Childcare (Kinderbetreuungskosten)

Third-party childcare while you work or train: up to CHF 25,000 per child in Zurich, CHF 25,800 federally. The child must be under 14 and in your household. You claim what you actually paid and can show.

Separate from the child deduction (KinderabzugKinderabzugChild deductionFRdéduction pour enfantITdeduzione per figliA flat deduction per child, separate from childcare costs. CHF 9,300 per child in Zurich for 2025, rising to CHF 9,400 for 2026.Where you see itUnder social deductions in the return.Open in the glossary →): CHF 9,300 per child cantonal, rising to CHF 9,400 from 2026, and CHF 6,800 federal.

Further education (Weiterbildung)

Job-related training: up to CHF 12,400 in Zurich, CHF 13,000 federally. Your first qualifying degree, up to the first upper-secondary diploma, does not count: the deduction is for staying current or retraining, not for initial education.

The quick table (tax year 2025, Canton Zurich)

Deduction	Canton Zurich	Federal
Commute (FahrkostenFahrkostenCommute costsFRfrais de déplacementITspese di trasportoThe cost of travelling between home and work. Capped at CHF 5,200 in Canton Zurich and CHF 3,300 federally for tax year 2025.Where you see itUnder professional expenses in the return.Open in the glossary →) cap	CHF 5,200	CHF 3,300
Meals away (VerpflegungsmehrkostenVerpflegungsmehrkostenExtra meal costsFRfrais supplémentaires de repas pris hors du domicileITspese supplementari per pasti fuori domicilioA deduction for meals you cannot eat at home because of work. CHF 15 per working day capped at CHF 3,200, halved if your employer subsidises a canteen.Where you see itUnder professional expenses in the return.Open in the glossary →)	CHF 15/day, max 3,200 (½ if subsidised)	same
Other work costs (PauschalabzugPauschalabzugFlat-rate deductionFRdéduction forfaitaireITdeduzione forfettariaA lump sum for other work costs — tools, literature, work clothing — so you do not keep receipts. 3% of net salary, minimum CHF 2,000 and maximum CHF 4,000.Where you see itApplied automatically under professional expenses.Open in the glossary →)	3% of net salary, CHF 2,000–4,000	same
Insurance premiums (VersicherungsabzugVersicherungsabzugInsurance premium deductionFRdéduction pour primes d'assurancesITdeduzione per oneri assicurativiA capped deduction for insurance premiums and savings interest. In Zurich for 2025: CHF 5,800 married, CHF 2,900 single, plus CHF 1,300 per child.Where you see itUnder general deductions, labelled *Versicherungsprämien und Sparzinsen*.Open in the glossary →)	married 5,800 / single 2,900 / +1,300 per child	married 3,700 / single 1,800 / +700 per child
Childcare (KinderbetreuungskostenKinderbetreuungskostenChildcare costsFRfrais de garde des enfants par des tiersITspese per la cura dei figli prestata da terziThird-party childcare while you work or train. Up to CHF 25,000 per child in Zurich and CHF 25,800 federally for 2025.Where you see itUnder deductions. Unmarried parents sharing a household claim half each; a married couple claims it once, in full.Open in the glossary →)	CHF 25,000 per child	CHF 25,800 per child
Further education (WeiterbildungWeiterbildungFurther educationFRfrais de formation et de formation continue à des fins professionnellesITspese di formazione e formazione continua professionaliJob-related training costs. Up to CHF 12,400 in Zurich for 2025 and CHF 13,000 federally. Your first qualifying degree does not count.Where you see itUnder deductions, claimed at both cantonal and federal level.Open in the glossary →)	CHF 12,400	CHF 13,000

What is the flat asset-management deduction?

If a third party administers and holds your securities, Zurich lets you deduct the cost, with a flat option that needs no totals from your statements.

• 3‰ (0.3%) of the tax value of third-party-managed securities, capped at CHF 6,000.

It applies to securities, not cash: loans and bank balances are excluded. It covers safekeeping as well as management, so no active mandate is needed. On a CHF 200,000 portfolio that is CHF 600. Claim actual costs instead if they are higher and documented, but pick one method for the whole period.

CHF 6,000 is the ceiling at any portfolio size. The CHF 2 million figure that circulates belongs to a different rule, for actual costs billed as one fee you cannot split.

Deductible

• Safekeeping and custody of securities by a bank or manager
• Ongoing administration of what you hold
• A third party drawing up your securities schedule
• Preparing foreign-tax refund and credit claims

Not deductible

• Buying and selling costs: commissions, fees, brokerage (Courtage)
• Transaction stamp duty (Umsatzabgabe)
• Issue duty (Emissionsabgabe)
• Financial and investment advice, fixed or performance-based

The line is ongoing administration of what you hold, not the cost of transacting.

A low-cost broker such as Interactive Brokers charges little or no custody fee, so for many expats the flat 3‰ is worth more than their actual costs. It sits alongside the two other securities tasks: the securities schedule (WertschriftenverzeichnisWertschriftenverzeichnisSecurities scheduleFRétat des titresITelenco dei titoliThe list of everything you own in securities and bank accounts, with year-end values and the income each produced. It is also where you reclaim the 35% anticipatory tax.Where you see itA main section of the tax return itself, in ZHprivateTax.Open in the glossary →), and reclaiming foreign tax with the DA-1 once non-recoverable foreign tax exceeds CHF 100.

Zurich-only specifics

Particular to Zurich, and costing time rather than money:

• ZHprivateTax is German-only. Expats lose hours working out which figure from a salary certificate or broker statement goes in which box.
• For a large portfolio use the file import, not the barcode. The barcode was built for short bank statements and fails on long position lists; the XML import handles them.
• Only one ordinary-assessment trigger is automatic; the rest you must ask for. Taxed at source, the canton moves you to an ordinary return (nachträgliche ordentliche VeranlagungNachträgliche ordentliche VeranlagungSubsequent ordinary assessment (NOV)FRtaxation ordinaire ultérieure (TOU)ITtassazione ordinaria ulteriore (TOU)Moving from tax at source into the ordinary system, so you file a full return and claim real deductions. Mandatory above certain thresholds, and permanent once you opt in voluntarily.Where you see itApplied for with the cantonal tax office by 31 March.Open in the glossary →, NOV) by itself at CHF 120,000 gross employment income. Zurich's other triggers make the return compulsory, but nobody sends you one: request it by 31 March (DBG Art. 89a), or the year is lost. See Quellensteuer: should you file a return?.
• The deadline. 31 March 2026 for the 2025 return, with extensions to 30 September and, on request, 30 November.

First time filing here? The first Zurich tax return guide walks the whole sequence.

The coming Eigenmietwert change

In September 2025 voters accepted abolishing the imputed rental value (EigenmietwertEigenmietwertImputed rental valueFRvaleur locativeITvalore locativoNotional rental income added to the taxable income of people who live in a home they own. Its abolition has been approved and comes into force on 1 January 2029.Where you see itIn the property section, if you own where you live.Open in the glossary →), the notional rent owner-occupiers are taxed on, in exchange for largely removing the mortgage-interest deduction. It is not yet in force: the Federal Council fixed 1 January 2029, so for your 2025 return and every return through 2028 you still declare imputed rental value and deduct mortgage interest and maintenance. Implementing details are still being settled, so check before making mortgage decisions.

Other things people miss

• Church tax (KirchensteuerKirchensteuerChurch taxFRimpôt ecclésiastiqueITimposta di cultoA tax collected for a recognised church, charged on top of cantonal and municipal tax if you are registered as a member. Leaving the church ends it.Where you see itIts own line on the assessment, beside cantonal and municipal tax.Open in the glossary →) is optional: charged only if you are registered with a recognised church. Formally leaving stops it.
• Crypto is wealth, not income. Declare holdings at 31 December value; staking, lending and mining are taxable separately.
• Keep last year's return. It carries values forward and is the easiest way to spot an omission.
• Request the extension before the deadline.

Common mistakes

• Not declaring Swiss dividends. The 35% is refunded only if the income appears on your return.
• Claiming the car commute by default. Zurich expects public transport costs unless a car was necessary.
• Missing the insurance deduction. It applies to almost everyone, and the field is easy to skip.
• Using the federal cap for a cantonal field. They rarely match: commute is CHF 5,200 cantonal against CHF 3,300 federal.
• Leaving asset management empty. A flat 3‰ up to CHF 6,000, no receipts.

Common questions

How much is the commute deduction in Zurich?

For the 2025 cantonal return, commuting costs (Fahrkosten) up to CHF 5,200; the federal cap is CHF 3,300. Public transport is deducted at actual cost, a car only in limited cases, at CHF 0.70 per kilometre.

Can I deduct my lunch costs?

If you genuinely cannot get home at midday: CHF 15 per working day, up to CHF 3,200 a year, halved to CHF 7.50 and CHF 1,600 if your employer subsidises a canteen.

What can I deduct for childcare in Zurich?

Third-party childcare that lets you work or train: CHF 25,000 per child cantonally, CHF 25,800 federally. Separate from the child deduction (Kinderabzug), CHF 9,300 in Zurich.

Is the asset-management deduction worth claiming?

If a third party holds and administers your securities: a flat 3‰ of year-end tax value, capped at CHF 6,000, no receipts. That is CHF 600 on a CHF 200,000 portfolio. Cash and loans do not count.

Do I get the 35% withholding tax back?

In full, but only if you declare the income. The 35% Swiss banks deduct comes back through your return; undeclared, it is forfeited.

Is Eigenmietwert being abolished?

Voters accepted it, but the Federal Council set 1 January 2029, so current rules apply through the 2028 return.

How PaperTax helps

Upload your documents and PaperTax reads them, then walks you through your own cantonal tax app one document at a time. It tells you what to type and where, in English. It does not file for you. How it works.

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This article is general information, not tax, legal, or financial advice. Figures are Canton Zurich / federal for tax year 2025 unless noted; other cantons differ and amounts change yearly. PaperTax helps you complete your own official cantonal tax return. It does not file on your behalf. For advice on your specific situation, consult a qualified Swiss tax professional or your cantonal tax office.

Sources

Every figure in this guide is checked against these. Each link goes to the issuing document itself, not to a homepage or to somebody else's summary of it.

1. Canton Zurich — Wegleitung zur Steuererklärung 2025 (the official filing guide): every cantonal cap on this page, plus the NOV thresholds and the 31 March deadline — zh.ch
2. Canton Zurich — Wegleitung zur Steuererklärung 2026: the 2026 figures quoted here (CHF 0.75/km, child deduction CHF 9,400, pillar 3a catch-up buy-ins) — zh.ch
3. Zürcher Steuerbuch ZStB 30.1 — the cantonal instruction on deducting securities administration costs (the flat 3‰, the CHF 6,000 cap, and what is excluded) — zh.ch
4. DBG (SR 642.11) — Art. 26 commute cap, Art. 33 para. 1 lit. j further education, Art. 33 para. 3 childcare, Art. 89 and 89a on the NOV — fedlex.admin.ch
5. Berufskostenverordnung (SR 642.118.1) — the federal flat rates for meals, other work costs and private-vehicle use — fedlex.admin.ch
6. Verrechnungssteuergesetz (SR 642.21), Art. 13 para. 1 lit. a — the 35% rate — fedlex.admin.ch
7. BVG (SR 831.40), Art. 79b para. 3 — the three-year rule after a pension buy-in — fedlex.admin.ch
8. EFD — residential-property taxation reform / Wohneigentumsbesteuerung, entry into force 1 January 2029 — efd.admin.ch

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