However, all the cantons and communes also levy a wealth tax. The cantonal tax administrations also provide information online and are available to answer your questions directly.įor most taxpayers, income tax is the largest item on the tax bill. You should consult the guide that you receive from the canton with your tax return.

The precise amount that you can deduct from your income varies from canton to canton. Social deductions provide tax relief for families (deductions for children and for care costs), older persons and persons with disabilities (deductions for those in receipt of an OASI or invalidity pension), among others. You can also deduct donations you have made to charitable institutions or the cost of continuing education and training courses. To a limited extent, you can deduct the interest you pay on debts, the health insurance and medical costs you pay, and life insurance premiums and 3rd pillar contributions, among other things. For the self-employed, this could be office rent or depreciation on vehicles or tools. For employees, this includes travel to your place of work or meals away from home. These comprise the costs you incur in doing your job. The deductions that you are allowed to make include the following: It forms the basis for calculating how much income tax you have to pay. Your taxable income is your entire income minus the allowable deductions. If you are retired, you have to declare your OASI and occupational pension income.Ĭomprehensive information on income tax is available in the publications issued by the Federal Tax Administration. maintenance payments if you are divorced, income from investments, gambling winnings).

In addition to your earnings, you must declare other income (e.g.

For the majority of taxpayers, employees with only one job, this means that you must simply enter your net annual salary as indicated on your salary certificate in the relevant field of your tax return. In your tax return, you must declare the income you receive as an employee, as a self-employed person and for any second jobs that you have.

Income tax return download