Tax Tip #9 – Donations in Switzerland: Do Good and Save Taxes

Donations are twice as rewarding – they support good causes and reduce your taxable income.

In Switzerland, you can deduct donations to charitable organisations from your taxes — provided certain conditions are met.
FIN explains how to declare donations correctly, what rules apply at the federal and cantonal levels, and how to make sure your generosity is also rewarded financially.

What Counts as a Charitable Donation?

A charitable donation (voluntary contribution) is any payment or transfer of assets made without receiving anything in return.

This includes contributions to:

• Public institutions (federal government, cantons, municipalities)
  
• Non-profit or public organisations that are tax-exempt due to their charitable purpose
  
  

Claiming Donations Without Receipts – Possible, but Risky

In some cases, you can declare door-to-door or small “house donations” without formal receipts.
However, there’s no guarantee the tax office will accept them — and it may request proof at any time.

FIN Tip:
Record all donations directly in Smart eTax throughout the year.
This keeps your receipts safe, digital, and ready when you file your tax return.

How Much Can You Deduct?

Most Swiss cantons allow you to deduct up to 20% of your net income (for individuals) or 20% of net profit (for companies).
Donations must typically total at least CHF 100 per year.

Cantonal Overview of Donation Deductions

Canton / Region	Deduction Rules
Aargau, Appenzell I.Rh., Appenzell A.Rh., Bern, Basel-Stadt, Fribourg, Geneva, Glarus, Graubünden, Lucerne, Nidwalden, Obwalden, St. Gallen, Schaffhausen, Solothurn, Schwyz, Ticino, Uri, Vaud, Valais, Zug, Zurich	Up to 20% of net income or profit, minimum total donations CHF 100
Basel-Landschaft	Unlimited deduction allowed
Jura	Up to 10% of net income or profit
Neuchâtel	Individuals up to 5%, companies up to 10%
Thurgau	Up to CHF 8,000 for income ≤ CHF 40,000; above that, up to 20%, minimum total CHF 200
Liechtenstein	Up to 10% of taxable income for donations to recognised non-profits in the EEA, Switzerland, or Liechtenstein

Note:
Keep all donation receipts. Even if your canton doesn’t require them upfront, the tax office may request them later.

Which Organisations Qualify for Tax Deductions?

For a donation to be deductible, the recipient must be non-profit or public-serving and tax-exempt.

The Zewo Seal of Approval

The Zewo Foundation certifies trustworthy Swiss charities based on transparency and impact.
Donations to Zewo-certified organisations are always tax-deductible.
Find the current list under Zewo.ch

Other Ways to Verify Eligibility

Not all non-profits are listed with Zewo. You can confirm their tax-exempt status through:

• Cantonal tax administrations:
  Many cantons publish lists of recognised non-profit organisations (e.g., St. Gallen, Lucerne).
  
  
• Examples of cantonal lists:
  
  • Voluntary contributions Graubünden
  • Voluntary contributions Zürich
  • Voluntary contributions Thurgau
  • Voluntary contributions Basel-Landschaft
  • Voluntary contributions Aargau
  • Voluntary contributions Basel-Stadt

Tip:
Even if an organisation isn’t Zewo-certified, it can still be eligible — as long as it is tax-exempt and pursues charitable or public objectives.

Which Donations Are Not Tax-Deductible?

Not all tax-exempt organisations qualify automatically.
Donations to purely religious organisations are generally not deductible,
unless the organisation also pursues a charitable or public purpose,
and your donation is used specifically for that purpose.

How to Ensure Your Donations Are Tax-Deductible

• Verify that the organisation is tax-exempt
• Look for the Zewo seal or your canton’s official list
• Keep all donation receipts
• Confirm the donation serves a public or charitable purpose

Following these steps ensures your donations do good —
and that they’re recognised by the tax authorities.

Conclusion: Giving That Counts – Emotionally and Financially

Donating is one of the most rewarding ways to make a difference —
and with the right documentation, it can also bring tangible tax benefits.

Check that your chosen organisation is tax-exempt and charitable,
keep your receipts, and know your canton’s deduction limits.
That way, your generosity benefits others — and your finances, too.

With FIN, giving becomes simple, transparent, and tax-efficient.

FIN – Financial clarity that creates real impact.