Limits on tax deductions for commuters



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Tax deductions for commuters (FABI) What is the maximum amount that can be deducted from taxes for travel costs to and from work?

Three years ago, on 9 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 2017

Canton Max. tax deduction in CHF In force and Planned change
Aargau 7000.00 01.01.2017
Appenzell AR 6000.00 01.01.2015
Appenzell IR Currently no limit No change planned
Basel Stadt 3000.00 01.01.2016
Basel Land 6000.00 01.01.2017
Bern 6700.00 01.01.2016
Freiburg Currently no limit No change planned
Genf 500.00 01.01.2016 change planned
Glarus Currently no limit No change planned
Graubünden 9000.00 Change planned
Jura Currently no limit No change planned
Luzern Currently no limit, under discussion Change planned
Neuenburg Currently no limit No change planned
Nidwalden 6000.00 01.01.2016
Obwalden Currently no limit No change planned
Schaffhausen 6000.00 01.01.2016
Schwyz 8000.00 01.01.2017
Solothurn Currently no limit No change planned
St. Gallen 3655.00 01.01.2016
Tessin Currently no limit No change planned
Thurgau 6000.00 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 6000.00 Pending confirmation from parliament
Zurich 5000.00 01.01.2018

As of October 2017. All information subject to change without notice. Source: law-news-schweiz