Tax deductions for commuters (FABI) What is the maximum amount that can be deducted from taxes for travel costs to and from work?
On 9th February 2014, Swiss voters accepted the bill concerning the financing and expansion of the railway infrastructure (FABI). This led to a significant restriction on tax deductions for commuters in some areas.
Tax deductions for travel costs to and from work are limited to CHF 3,000.00 annually with regard to direct federal tax. Tax deductions on travel costs exceeding this amount are no longer permitted. The tax deduction amount for transport costs differs depending on the taxes in each canton and municipality. Many cantons have agreed on a limit; in others, the decision is still pending or changes are expected. The following table shows each canton’s current status.
Overview of tax deductions for commuters by canton in 2020
| Canton | Max. tax deduction in CHF | In force and Planned change |
|---|---|---|
| Aargau | 7,000.00 | 01.01.2017 |
| Appenzell AR | 6,000.00 | 01.01.2015 |
| Appenzell IR | Currently no limit | No change planned |
| Basel Stadt | 3,000.00 | 01.01.2016 |
| Basel Land | 6,000.00 | 01.01.2017 |
| Bern | 6,700.00 | 01.01.2016 |
| Freiburg | Currently no limit | No change planned |
| Genf | 500.00 | 01.01.2017 |
| Glarus | Currently no limit | No change planned |
| Graubünden | 9,000.00 | 01.01.2019 |
| Jura | Currently no limit | No change planned |
| Luzern | 6,000.00 | 01.01.2018 |
| Neuenburg | Currently no limit | No change planned |
| Nidwalden | 6,000.00 | 01.01.2016 |
| Obwalden | 5,000.00 | 01.01.2018 |
| Schaffhausen | 6,000.00 | 01.01.2016 |
| Schwyz | 8,000.00 | 01.01.2017 |
| Solothurn | Currently no limit | No change planned |
| St. Gallen | Max. 3,860 for 2nd-class GA travelcard | 01.01.2019 |
| Tessin | Currently no limit | No change planned |
| Thurgau | 6,000.00 | 01.01.2016 No change planned |
| Uri | Currently no limit | No change planned |
| Waadt | Currently no limit | No change planned |
| Wallis | Currently no limit | No change planned |
| Zug | 6,000.00 | 01.01.2020 |
| Zurich | 5,000.00 | 01.01.2018 |
As of march 2020. All information subject to change without notice.
Source: pwc