Current mileage rate
Mileage allowance in Switzerland: CHF 0.75 per kilometre
Since 1 January 2026 the Swiss Federal Tax Administration (FTA) uses CHF 0.75 per kilometre. Until the end of 2025 it was CHF 0.70.
until 2025
CHF 0.70
per kilometre
from 2026
CHF 0.75
per kilometre
Calculate your mileage allowance
Where the rate applies
Private use of a company car
If you keep a mileage log instead of using the flat rate, you are taxed on your private kilometres at CHF 0.75. Calculate private use
VAT
The same reference rate applies to private use of a company car (VAT Info 08, section 1.5.1).
Commuting deduction
For federal tax, your own car also counts at CHF 0.75 per kilometre, up to CHF 3,300 a year. The cantons set their own caps. All cantons
Expenses with your own car
If you drive for work in your own car, your employer pays according to its expense rules. The business trips in your mileage log are the proof.
Frequently asked questions
What is the mileage rate in Switzerland?
Since 1 January 2026 the FTA uses CHF 0.75 per kilometre; until the end of 2025 it was CHF 0.70. The rate covers all car costs: fuel or electricity, depreciation, insurance, servicing and tyres.
What is the CHF 0.75 rate used for?
For the private use of a company car under the actual method, i.e. when you prove your private kilometres with a mileage log. The same figure is the VAT reference rate for private use.
What does my employer pay for trips in my own car?
Your employer's expense rules decide. An allowance that covers the actual costs is tax-free; anything above counts as salary. What matters is that the business trips are documented.
Do I need a mileage log for the allowance?
As proof, yes. For each trip: date, destination with location, purpose and kilometres. Without records the tax authority can dispute the kilometres.
Can I claim fuel receipts on top of the mileage allowance?
No. The mileage allowance covers fuel or charging, servicing, washing and the vignette, so fuel receipts would be counted twice. Parking fees are not tied to the car and most expense regulations reimburse them separately. With a company car it is the other way round: the company pays the actual costs against receipts and there is no mileage allowance.
Can input VAT be reclaimed on the mileage allowance?
No. Only a company registered for VAT can reclaim input tax, and only from a receipt that shows VAT. A mileage allowance has no such receipt. Parking receipts or, with a company car, receipts for fuel and servicing do qualify.
Record your kilometres automatically
Kilometra records every trip, you categorise it with one tap 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, VAT Info 08, section 1.5.1 (as of 20.03.2026, in German)
- FTA, salary certificate FAQ 2026 (in German)
Not tax advice. Your tax authority's ruling applies in each case. As of October 2026.