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?

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