Tax Tip #7 – Job-Related Deductions in the Swiss Tax Return

If you work, you can deduct – but how much depends on your canton.

Switzerland offers employees a wide range of tax-deductible work expenses.
However, the rules vary significantly depending on the canton.

FIN explains which costs qualify, how the cantons differ, and what you should know to prepare your tax return effectively.

What Are Job-Related Expenses?

Job-related expenses (Berufsauslagen) include work-related costs that are not reimbursed by your employer — such as commuting, meals, professional tools, training, or weekly lodging.

Tip:
Each canton — Zurich, Bern, Aargau, Zug, and others — sets its own rules, limits, and lump sums.
Always review your cantonal tax guide for the exact details.

Job Deductions by Canton – At a Glance

Canton of Zurich

• Lump-sum deduction: 3% of net salary, min. CHF 2,000, max. CHF 4,000
• Commuting costs: max. CHF 5,000 (cantonal), CHF 3,200 (federal); public transport passes accepted
• Meal expenses: CHF 15/day (no subsidy, max. CHF 3,200/year); CHF 7.50/day (with subsidy, max. CHF 1,600/year); CHF 15/shift for night or shift work
• Weekly commuters: Costs for accommodation, meals, and weekly travel home deductible
• Secondary income: 20% deduction, min. CHF 800, max. CHF 2,400
• Dual-income deduction: CHF 5,900 (canton); 50% of lower income (federal), min. CHF 8,100, max. CHF 13,400
  

Canton of Bern

• Lump-sum deduction: 3% of net salary, min. CHF 2,000, max. CHF 4,000
• Commuting costs: Public transport passes recognised
• Meal expenses: same as Zurich
• Weekly commuters: Typical local accommodation costs deductible (room, studio, small flat)
• Secondary income: 20% deduction, min. CHF 800, max. CHF 2,400
• Dual-income deduction: 2% of combined income, max. CHF 9,300 (canton); 50% of lower income (federal)
  

Canton of Aargau

• Lump-sum deduction: 3% of net salary, min. CHF 2,000, max. CHF 4,000
• Commuting costs: max. CHF 7,000 (canton), CHF 3,000 (federal); public transport passes recognised
• Meal expenses: Deductible if you cannot return home for lunch due to work
• Weekly commuters: Costs for accommodation and weekly trips home up to CHF 7,000 (federal: CHF 3,000)
• Secondary income: 20%, min. CHF 800, max. CHF 2,400
  Dual-income deduction: max. CHF 600 (canton); 50% of lower income (federal)
  

Canton of St. Gallen

• Lump-sum deduction: CHF 700 + 10% of net salary, max. CHF 2,400
• Commuting costs: Public transport passes recognised; CHF 700 for bicycles/scooters
• Meal expenses: same as Zurich
• Weekly commuters: Accommodation CHF 500–800/month; meals CHF 30/day (max. CHF 6,400) or CHF 22.50/day (max. CHF 4,800)
• Secondary income: 20%, min. CHF 800, max. CHF 2,400
• Dual-income deduction: CHF 500 (canton); 50% of lower income (federal)
  

Canton of Basel-Landschaft

• Lump-sum deduction: 3% of net salary (min. CHF 2,000, max. CHF 4,000 federal); CHF 500 canton
• Commuting costs: max. CHF 6,000 (canton), CHF 3,200 (federal); CHF 700 for bicycle/scooter
  
• Meal expenses: CHF 15/day (no subsidy, max. CHF 3,200); CHF 7.50/day (with subsidy, max. CHF 1,600); CHF 15/shift (max. CHF 3,200)
• Weekly commuters: Accommodation and travel deductible; meals CHF 30/day (max. CHF 6,400) or CHF 22.50/day (max. CHF 4,800)
• Secondary income: 20%, min. CHF 800, max. CHF 2,400
• Dual-income deduction: CHF 1,000 (canton); 50% of lower income (federal), min. CHF 8,100, max. CHF 13,400
  

Canton of Thurgau

• Lump-sum deduction: 3% of net salary, min. CHF 2,000, max. CHF 4,000
• Commuting costs: max. CHF 6,000 (canton), CHF 3,200 (federal); CHF 700 for bicycle/scooter
• Meal expenses: CHF 15 (main meal, max. CHF 3,200); CHF 7.50 (with subsidy, max. CHF 1,600)
• Weekly commuters: Meals CHF 30/day (no subsidy, max. CHF 6,400); CHF 22.50/day (with subsidy, max. CHF 4,800)
• Secondary income: 20%, min. CHF 800, max. CHF 2,400
• Dual-income deduction: none (canton); 50% of lower income (federal)
  

Canton of Lucerne

• Lump-sum deduction: 3% of net salary, min. CHF 2,000, max. CHF 4,000
• Commuting costs: Public transport passes; CHF 700 for bicycle/scooter; private car CHF 0.70/km (max. CHF 6,300 canton, CHF 3,200 federal)
• Meal expenses: CHF 15 (main meal, max. CHF 3,200); CHF 7.50 (with subsidy, max. CHF 1,600)
• Weekly commuters: Meals CHF 22.50–30/day depending on employer subsidy (max. CHF 4,800–6,400)
• Secondary income: 20%, min. CHF 800, max. CHF 2,400
• Dual-income deduction: CHF 4,800 (canton); 50% of lower income (federal)
  

Canton of Zug

• Lump-sum deduction: 3% of net salary, min. CHF 2,000, max. CHF 4,000
• Commuting costs: Public transport accepted; private car CHF 0.70/km, motorcycle CHF 0.40/km; max. CHF 6,000 (canton), CHF 3,000 (federal)
  
• Meal expenses: CHF 15/day (regular), CHF 7.50/day (subsidised); max. CHF 3,200 or CHF 1,600/year
• Weekly commuters: Accommodation and meal costs deductible; meal flat rate CHF 3,200 (CHF 1,600 with subsidy)
• Secondary income: 20%, min. CHF 800, max. CHF 2,400
• Dual-income deduction: CHF 4,400 (canton); 50% of lower income (federal)
  

Conclusion: Work Deductions Pay Off – Depending on Where You Live

The differences in job-related deductions and allowances across Swiss cantons are significant — and can substantially impact your tax bill.
Some cantons offer generous flat rates and clear commuting or meal rules, while others set stricter limits.

The dual-income deduction, in particular, varies widely — making it essential for couples to plan accordingly.

FIN Tip:
With the right documentation and digital tools like Smart eTax, you can take full advantage of your deductions and prepare your tax return with confidence and ease.

FIN – Clarity, structure, and real support for your tax planning.