Commuting deduction
Commuting deduction in Switzerland by canton
How much you can deduct for your commute is set by the federal government and by each canton. Here are the caps and the rates per kilometre for the car.
Federal income tax
CHF 3,300
maximum per year
0.75
CHF per km by car, since 2026
Company car: no commuting deduction
If you drive to work in a company car, there is no deduction. The commute then counts as private use. Calculate private use
Cantonal and municipal taxes
| Canton | Cap (CHF) | Car per km (CHF) | As of |
|---|---|---|---|
| ZH Zurich | 5,200 | 0.75 | 2026 |
| BE Bern | 7,000 | 0.75 | 2026 |
| LU Lucerne | 6,500 | 0.75 | 2026 |
| UR Uri | 13,000 | 0.75 up to 10,000 km, then 0.40 | 2026 |
| SZ Schwyz | 8,000 | 0.75 | 2026 |
| OW Obwalden | 10,000 | 0.75 up to 10,000 km, then 0.40 | 2026 |
| NW Nidwalden | 6,000 | 0.75 | 2026 |
| GL Glarus | no cap Rate may taper with distance; capped at 6,000 from 2027 | 0.75 | 2026 |
| ZG Zug | 6,000 Cap also applies in 2026, 2026 rate follows with the guide | 0.70 | 2025 |
| FR Fribourg | 12,000 | 0.70 up to 10,000 km, 0.60 up to 20,000 km, then 0.50 | 2026 |
| SO Solothurn | 7,200 | 0.75 | 2026 |
| BS Basel-Stadt | 3,200 | 0.75 | 2026 |
| BL Basel-Landschaft | 6,000 | 0.75 | 2026 |
| SH Schaffhausen | 6,000 | 0.75 | 2026 |
| AR Appenzell Ausserrhoden | 6,000 | 0.75 | 2026 |
| AI Appenzell Innerrhoden | no cap One rate for all km, depending on annual total | 0.75 up to 7,500 km, 0.65 up to 12,500 km, tapering to 0.38 | 2026 |
| SG St. Gallen | 8,000 | 0.75 | 2026 |
| GR Graubünden | no cap | 0.70 up to 15,000 km, then 0.40 | 2026 |
| AG Aargau | 7,000 | 0.75 | 2026 |
| TG Thurgau | 6,000 | 0.60 up to 3,000 km, tapering to 0.40 | 2026 |
| TI Ticino | no cap | 0.60 | 2026 |
| VD Vaud | no cap | 0.75 up to 15,000 km, then 0.35 | 2026 |
| VS Valais | no cap Tapering set by tax law since 2025 | 0.75 up to 15,000 km, tapering to 0.40 | 2026 |
| NE Neuchâtel | no cap | 0.60 up to 10,000 km, 0.40 up to 15,000 km, then 0.30 | 2026 |
| GE Geneva | 536 Flat amount for all means of transport | no per-km deduction | 2026 |
| JU Jura | no cap 2026 guide due early 2027 | 0.70 up to 7,999 km, tapering to 0.60 | 2025 |
Not all cantons adopted the federal rate of 0.75, for example Neuchâtel, Fribourg, Ticino and Thurgau. For Zug and Jura, the 2026 guide has not been published yet.
Frequently asked questions
How much can I deduct for federal tax?
Up to CHF 3,300 a year. For your own car the rate is CHF 0.75 per kilometre since 2026, previously 0.70.
Can I deduct commuting costs with a company car?
No. If you also use a company car to get to work, you cannot claim a commuting deduction. The commute is covered by the private use share.
Can I always claim the car?
In principle, the cost of public transport is deductible. The car only counts if public transport is not reasonable, e.g. no connection, a large time saving or health reasons.
Commute and business trips kept apart
Kilometra records every trip automatically and categorises it as business, commute or private. At the end of the year you get the tax PDF following the FTA's requirements. 14 days free.
Download on the App StoreSources
- FTA, tax dossier "Deduction for travel costs", tax period 2025 (German/French)
- FDF/FTA, amendment to the professional expenses ordinance (CHF 0.75 per km from 2026, in German)
- For 2026: tax administrations and law collections of all cantons (guides, laws and ordinances as of 2026)
Not tax advice. Your canton's guide applies. As of October 2026.