What Are Childcare Vouchers?

Childcare in Switzerland is expensive — yet many families leave money on the table because they don't know about the available discounts or apply too late. Childcare vouchers are one of the most effective instruments for massively reducing the costs of daycare, day-care families, or playgroups. The difference can amount to several hundred francs per month.

This guide explains everything you need to know about childcare vouchers: how the system works, who is eligible, how to submit the application step by step, and which mistakes you should absolutely avoid. With concrete calculation examples and an overview by canton.

What Are Childcare Vouchers?

Childcare vouchers (Betreuungsgutscheine, BG) are a subsidy model in which parents receive a financial contribution from their municipality of residence to reduce the costs of non-family childcare. Unlike the classic object-based funding model, where the municipality directly subsidises the daycare, with childcare vouchers the money flows via the parents — which is why it's also called subject-based funding.

How It Works in Practice

1. You apply for childcare vouchers at your municipality
2. The municipality calculates the voucher value based on your income and assets
3. You receive a decision on the voucher amount (e.g. CHF 80 per care day)
4. You redeem the voucher at a recognised childcare institution of your choice
5. The daycare invoices you the full rate but deducts the voucher value
6. You only pay the difference (your parental contribution)

Important: The voucher is not a physical coupon you hold in your hand. It is a commitment from the municipality that is settled directly with the childcare institution. You'll notice the voucher by the fact that your monthly daycare bill is lower.

The Big Advantage: Freedom of Choice

What's special about childcare vouchers compared to object-based funding: you're not tied to specific daycares. While with subsidised places you can only choose daycares with a service agreement, you can redeem childcare vouchers at any approved daycare — including private providers. This gives you genuine freedom of choice and promotes quality competition between institutions.

All subsidy models compared: Subsidies for Childcare

Applying for Childcare Vouchers: Step by Step

The application process may vary slightly by canton and municipality, but follows a similar procedure everywhere. Here are the six steps you'll go through.

Step 1: Check Eligibility with Your Municipality

Before gathering documents, clarify whether your municipality works with childcare vouchers at all. Not all municipalities in Switzerland use this model — some rely on object-based funding (subsidised places directly at the daycare) or social tariffs.

How to find out:

• Visit your municipality's website and search for "childcare", "childcare vouchers", or "supplementary childcare"
• Contact the Social Affairs department, the Family Services office, or the Education department
• Check our canton pages to see whether your canton offers childcare vouchers

Tip: Even if your municipality doesn't offer childcare vouchers, there is almost always some form of support. Ask specifically about income-based tariffs or social tariffs.

Step 2: Gather Documents

If your municipality offers childcare vouchers, you'll typically need the following documents for the application:

Financial evidence:

• Latest definitive tax assessment (taxable income and assets)
• Current salary statements for both parents (for couples)
• For self-employed: annual accounts or income confirmation
• Any proof of scholarships, maintenance payments, or social assistance

Personal documents:

• Proof of residence (settlement permit C, residence permit B or L)
• Family booklet or child's birth certificate
• For separated parents: separation or divorce agreement with custody arrangements

Childcare evidence:

• Employment contract or study confirmation for both parents (proof of employment)
• Childcare contract or enrolment confirmation from the daycare/day-care family
• Details of the desired care volume (number of days/hours per week)

Tip: Gather the documents before you start the application. With online portals like kiBon in the Canton of Bern, you can save your progress, but a fully completed application will be processed faster.

Step 3: Submit the Application

The application method varies by canton and municipality:

Online application (increasingly common):

• Canton of Bern: Via the kiBon portal (kibon.ch) — you create an account, enter family data, upload documents, and submit the application digitally
• Other cantons and municipalities have also introduced online platforms or are in the process of launching them

Written application:

• In some municipalities, you still submit the application form physically (by post or in person at the counter)
• You'll find the forms on the municipality's website or can obtain them from the relevant office

Important deadlines:

• Submit the application before care begins, ideally 2–3 months in advance
• In many municipalities, vouchers are not granted retroactively — applying too late means losing money
• Processing time: Typically 2–6 weeks after submission of all documents

Step 4: Calculation by the Municipality

After receiving your application, the municipality reviews your documents and calculates your parental contribution. The calculation formula typically considers:

• Taxable income of the household (the last definitive assessment is decisive)
• Taxable assets (an asset supplement is often added to income, e.g. 10% of assets above a threshold)
• Family size (number of children, marital status)
• Care volume (number of approved care days/hours per week)

The municipality derives from this the voucher value per care day or hour. The lower your income, the higher the voucher and the less you pay yourself.

Step 5: Receive the Voucher Decision

You receive a written decision (the so-called Verfügung) containing the following information:

• Amount of the childcare voucher (amount per day or hour)
• Maximum care volume (e.g. 3 days per week)
• Validity period (usually one year, then renewal required)
• Your calculated parental contribution

You can appeal the decision if you disagree with the calculation. The deadline is usually 30 days. Common reasons for appeals: outdated tax data, unaccounted income changes, or calculation errors.

Step 6: Redeem the Voucher at the Childcare Institution

Now comes the easiest part: you enrol your child at a recognised daycare, day-care family, or playgroup and inform the institution that you have a childcare voucher. The daycare settles the voucher directly with the municipality. You only receive an invoice for your parental contribution.

Note: The daycare must be recognised (approved) by the canton or municipality for the voucher to be valid. If in doubt, ask the daycare whether they are approved for childcare vouchers.

Finding a Daycare Place: How to Succeed

Who Is Eligible for Childcare Vouchers?

The exact requirements vary from canton to canton and municipality to municipality. However, there are general criteria that apply almost everywhere.

General Requirements

Residence:

• You must live in a municipality that offers childcare vouchers
• The civil-law domicile (registration with the residents' office) is decisive
• Persons with a B or L residence permit are also eligible

Employment:

• At least one parent must be employed, in education, or unable to care for the child for health reasons
• For couples, many municipalities require a minimum employment level for both parents
• Example Canton of Bern: Couples must demonstrate a combined minimum of 120 employment percentage (e.g. 60% + 60% or 80% + 40%). For single parents, a minimum of 20 employment percentage applies
• Education, language courses (e.g. integration courses), and job seekers are often recognised equally

Child's age:

• Generally from birth to kindergarten entry (or until the child's 4th or 5th birthday, depending on the canton)
• Some cantons also offer vouchers for out-of-school care (after-school clubs) for school-age children

Income limits:

• Upper limits for childcare voucher eligibility typically lie at a taxable family income of CHF 120,000–160,000
• Families with middle incomes are also often entitled to partial vouchers
• Taxable income is often significantly lower than gross salary (due to deductions for pension contributions, professional expenses, child deductions, etc.)

Don't forget: Even if you think you earn too much — do the maths! The taxable income of a couple with total gross salaries of CHF 150,000 can easily be below CHF 100,000. Use our cost calculator to get a first estimate.

Special Situations

Single parents: Single parents often have easier access to childcare vouchers. The employment level requirement is lower, and only their own income counts. In many municipalities, single parents therefore receive higher vouchers.

Separated parents with joint custody: In cases of alternating custody, the income of the parent with whom the child is registered is usually considered. The regulations are complex — seek advice from your municipality.

Self-employed: Self-employed persons are also eligible. Proof of employment is provided via the last annual accounts or the AHV certificate. Calculating income can be somewhat more involved here.

Social assistance recipients: Those receiving social assistance are generally entitled to the maximum voucher (minimum tariff). Costs are often covered by social assistance.

Childcare Vouchers by Canton: What's Available Where?

Not every canton and not every municipality works with childcare vouchers. Here's an overview of the key regions:

Canton / City	System	Specifics
Bern (BE)	Childcare vouchers via kiBon	Pioneer canton. Online portal kiBon for application and management. City of Bern + over 60 other municipalities
Lucerne (LU)	Childcare vouchers (city)	City of Lucerne and selected municipalities. New cantonal Childcare Act (KiBeG) in preparation
Basel-Stadt (BS)	Childcare contributions	Own system: income-based contributions. Free from the 3rd child. Max. parental contribution CHF 1,600/month
Zurich (ZH)	Municipality-dependent	No cantonal voucher system. Each municipality regulates independently. City of Zurich: standard cost system (object-based funding)
Nidwalden (NW)	Childcare vouchers	Canton-wide uniform system
Solothurn (SO)	Childcare vouchers (some municipalities)	City of Solothurn and other municipalities
Graubünden (GR)	New funding model (since Aug. 2025)	Canton-wide uniform income-based discounts. Online calculator available
Schwyz (SZ)	New law (since June 2024)	Cantonal basis for subsidisation. Implementation at municipal level
Aargau (AG)	Municipality-dependent	No cantonal system. Individual municipalities offer subsidised places
St. Gallen (SG)	Municipality-dependent	City of St. Gallen: income-based tariffs
Zug (ZG)	Municipality-dependent	Income-based tariffs in most municipalities

Detailed information on your canton can be found on our canton pages: Canton of Bern | Canton of Lucerne | Canton of Zurich | Basel-Stadt | Canton of Graubünden | Canton of Schwyz | Canton of Nidwalden | Canton of Solothurn | Canton of Aargau | Canton of St. Gallen

Focus: Canton of Bern and kiBon

The Canton of Bern is the pioneer of childcare vouchers in Switzerland. Since 2010, the City of Bern has used this model, and now over 60 Bernese municipalities are connected. The entire process — from application to settlement — runs through the online portal kiBon.

How kiBon works:

1. You create a personal account on kibon.ch
2. You enter your family data, income situation, and desired care volume
3. You upload the required documents (tax assessment, salary statement, etc.)
4. The municipality reviews your application and calculates the voucher value
5. You receive the decision digitally
6. The daycare settles the voucher directly via kiBon with the municipality

Requirements in Bern:

• Couples: Minimum combined employment level of 120% (e.g. 80% + 40%)
• Single parents: Minimum employment level of 20%
• Relevant income: Taxable income + 10% of assets above CHF 200,000 (threshold)

Calculation Examples: What You Actually Pay

To give you a realistic picture, here are four example calculations. The figures are based on typical calculation models and serve as a guide — the exact amounts depend on your municipality.

Basis: Full-time daycare place with standard costs of CHF 2,400/month (5 days per week). The examples show the effect of childcare vouchers on the monthly parental contribution.

Example 1: Family with CHF 80,000 Taxable Income

	Amount
Taxable income	CHF 80,000
Assets	CHF 30,000 (below threshold)
Care volume	3 days/week (60%)
Standard costs 60%	CHF 1,440/month
Childcare voucher	approx. CHF 1,050/month
Your parental contribution	approx. CHF 390/month

This family saves around CHF 1,050 per month thanks to childcare vouchers — over CHF 12,000 per year.

Example 2: Family with CHF 120,000 Taxable Income

	Amount
Taxable income	CHF 120,000
Assets	CHF 80,000 (below threshold)
Care volume	4 days/week (80%)
Standard costs 80%	CHF 1,920/month
Childcare voucher	approx. CHF 680/month
Your parental contribution	approx. CHF 1,240/month

Even with a taxable income of CHF 120,000, this family still saves over CHF 8,000 per year. Many families in this income bracket think they're not eligible — and thereby leave money on the table.

Example 3: Family with CHF 160,000 Taxable Income

	Amount
Taxable income	CHF 160,000
Assets	CHF 250,000
Care volume	3 days/week (60%)
Standard costs 60%	CHF 1,440/month
Childcare voucher	approx. CHF 120/month
Your parental contribution	approx. CHF 1,320/month

At high incomes, the voucher is small. In many municipalities, the threshold is around CHF 160,000 — above that, there's no more voucher. Still: every franc counts, and CHF 120/month adds up to CHF 1,440 per year.

Example 4: Single Parent with CHF 60,000 Taxable Income

	Amount
Taxable income	CHF 60,000
Assets	CHF 10,000
Care volume	3 days/week (60%)
Standard costs 60%	CHF 1,440/month
Childcare voucher	approx. CHF 1,200/month
Your parental contribution	approx. CHF 240/month

Single parents benefit especially strongly from childcare vouchers: with a voucher of over CHF 1,200/month, this person pays only CHF 240 for three daycare days per week. That's the difference between "care is affordable" and "unaffordable".

Individual calculation with the cost calculator

My Municipality Doesn't Offer Childcare Vouchers — What Now?

Not all municipalities in Switzerland have childcare vouchers. But that doesn't mean you have to go without support. There are alternatives:

Social Tariff / Income-Based Tariff

Many municipalities without childcare vouchers use the object-based funding model: the municipality subsidises the daycare directly, and you pay an income-based tariff. The result is often similar — you pay less, but have less freedom of choice in selecting your daycare.

Private Daycares with Their Own Social Tariffs

Some private daycares independently offer income-based tariffs, even without municipal subsidies. It's worth asking the daycare directly. On kizi.ch you can filter for subsidised places when searching for daycares.

Employer Contributions

Some employers cover part of the childcare costs or run their own workplace daycares. Ask your HR department:

• Is there a childcare allowance?
• Does the company have a partnership with a daycare?
• Is there a family budget or flexible benefits?

Contact Your Municipality Directly

Even if your municipality currently doesn't offer subsidies, this can change. The political trend in Switzerland clearly points towards more support. Make your concerns known:

• Contact the municipality and ask about plans to introduce subsidies
• Get involved in local politics or parent associations
• Point to successful models in neighbouring municipalities

Subsidies for Childcare: All Models Explained

Childcare Vouchers vs. Social Tariff vs. Subsidised Places

The terms are often confused. Here's the clear distinction:

	Childcare Vouchers	Social Tariff (Object-Based Funding)	Subsidised Places
Who receives the money?	Parents (who pass it on to the daycare)	Daycare directly (from the municipality)	Daycare directly (from the municipality)
Technical term	Subject-based funding	Object-based funding	Object-based funding
Daycare choice	Free (all recognised daycares)	Only daycares with service agreement	Only daycares with allocated places
Application needed?	Yes, at the municipality	Often not (daycare calculates directly)	Often not (daycare calculates directly)
Calculation	Voucher value based on income	Tariff based on income	Fixed place at reduced tariff
Renewal	Annually	Automatically (with tax data update)	Automatically
Prevalence	BE, LU, NW, SO	ZH, BS, ZG, AG, SG etc.	Many municipalities

Remember: All three models have the same goal — making childcare affordable. The main difference lies in freedom of choice (childcare vouchers = maximum freedom of choice) and administrative effort (social tariff = less effort for parents).

Common Mistakes and Tips

From experience, we know which mistakes parents make most frequently. Here are the key pitfalls — and how to avoid them.

Mistake 1: Applying Too Late

The biggest mistake of all. Many municipalities do not grant vouchers retroactively. If you submit the application in October but care started in August, you pay the full price for August and September. Apply for the voucher at least 2–3 months before care begins.

Mistake 2: Forgetting Renewal

Childcare vouchers are typically valid for one year. You must renew the application every year with current tax data and salary statements. Set a calendar reminder — ideally 2 months before expiry.

Mistake 3: Not Reporting Income Changes

If your income changes significantly (job change, change in work percentage, separation), you must report this to the municipality. An income increase can reduce the voucher — but an income decrease can also increase it. Report changes proactively so you always receive the correct amount.

Mistake 4: Not Keeping Receipts

Keep all daycare invoices, payment receipts, and the voucher decision carefully. You'll need them for:

• Your tax return (third-party childcare costs as a deduction)
• The annual renewal of the voucher
• Any follow-up questions from the municipality

Mistake 5: Assuming You're Not Eligible

Many families think they earn too much. But taxable income is often significantly lower than gross income. Deductions for pension contributions (pillar 3a), professional expenses, insurance premiums, and the child deduction reduce taxable income considerably. A married couple with gross salaries of CHF 180,000 may have a taxable income of perhaps CHF 110,000 — and thus very much be eligible for childcare vouchers.

Further Tips

• Waiting lists: Even for subsidised places there are waiting lists. Register your child early — ideally during pregnancy
• Sibling discount: Some municipalities grant higher vouchers or discounts for multiple children in care
• Combining with tax deduction: Childcare vouchers and tax deductions are not mutually exclusive. You can deduct your own share (what you pay yourself) as third-party childcare costs
• Changing daycare: If you switch daycares, you generally need to have the voucher transferred to the new institution. Report the change to the municipality

Deducting Childcare from Your Taxes

Current Political Developments

The financing of childcare is one of the most discussed family policy topics in Switzerland. Here are the key current developments:

Childcare Initiative (Federal Popular Initiative)

The popular initiative "For good and affordable supplementary childcare" (the Childcare Initiative) demands that parents spend a maximum of 10% of their income on childcare. The federal government, together with the cantons, should ensure the financing. The initiative has been submitted and will likely come to a vote in the coming years. It could fundamentally change the entire subsidy system and lead to more uniform regulations.

Canton of Lucerne: Popular Vote November 2025

In the Canton of Lucerne, a vote was held in November 2025 on a new Childcare Act (KiBeG). The law is intended to create a canton-wide uniform subsidy system and replace the previous patchwork solution where only individual municipalities (particularly the City of Lucerne) offered childcare vouchers.

Canton of Lucerne: Current Information

Canton of Schwyz: New Law Since June 2024

The Canton of Schwyz passed a new childcare law in June 2024 that creates a cantonal basis for subsidising supplementary childcare. Implementation takes place at municipal level, meaning the specific models and amounts will still vary.

Canton of Schwyz: Current Information

Canton of Graubünden: New Funding Model Since August 2025

Graubünden was one of the first cantons to introduce a canton-wide uniform funding model. Since August 2025, families receive income-based discounts through a central system. Standard costs are CHF 10.60 per care hour (from 18 months).

Canton of Graubünden: Current Information

Federal Council: Transitional Solution for Childcare

The Federal Council has adopted a transitional solution that gives cantons financial incentives to reduce childcare costs for parents. These federal funds are intended to accelerate the introduction or expansion of subsidy systems.

Our conclusion: The trend is clear — Switzerland is moving towards more subsidies and more uniform regulations. It's worth keeping an eye on developments in your canton.

Frequently Asked Questions (FAQ)

Can I redeem the childcare voucher at any daycare?

No, not any. The daycare must be recognised (approved) by the canton or municipality. This means it must meet certain quality standards and hold a valid operating licence. Most professionally run daycares are recognised. If in doubt, ask directly at the daycare or your municipality. On kizi.ch you can filter in the search for daycares that accept childcare vouchers.

How long does it take to receive the voucher?

Processing time is usually 2–6 weeks after submission of all complete documents. At peak times (e.g. before the new care year in August), it may take longer. Therefore plan enough lead time and submit the application as early as possible. With kiBon in the Canton of Bern, the process is often somewhat faster thanks to digitalisation.

What happens if my income changes during the year?

You are obliged to report significant income changes to the municipality. In case of an income decrease (e.g. due to job loss or reduction in work percentage), the voucher is typically adjusted upwards — meaning you pay less. In case of an income increase, the voucher may be reduced. The adjustment takes effect immediately or from the following month, depending on the municipality. Report changes as promptly as possible so you always receive the correct amount.

Can I get childcare vouchers for a childminder or playgroup too?

In many municipalities yes — but not everywhere. Childcare vouchers apply, depending on the municipality, for:

• Daycares (almost always)
• Day-care families (often, provided they are organised through a recognised day-care family association)
• Playgroups (rarely, as playgroups are often considered a voluntary offering and not supplementary childcare in the strict sense)

Check with your municipality which types of care are approved for the voucher.

Daycare, Playgroup, or Childminder: What Fits?

Can I combine childcare vouchers and the tax deduction?

Yes, they are not mutually exclusive. However, in your tax return you can only deduct the costs you actually paid yourself. This means: the childcare voucher is deducted from the total amount, and only your own share (the parental contribution) is tax-deductible as third-party childcare costs.

Example: You pay CHF 1,240/month in parental contributions. Per year that's CHF 14,880. You can deduct this amount up to the cantonal maximum from your taxes — at federal level up to a maximum of CHF 10,100 per child.

Deducting Childcare from Your Taxes: Detailed Guide

Summary: Your Checklist

Before submitting the application, go through this checklist:

• Checked whether your municipality offers childcare vouchers
• Last definitive tax assessment ready
• Salary statements for both parents copied
• Employment contracts or study confirmations available
• Proof of residence / residence permit available
• Childcare contract or daycare registration ready
• Application submitted on time (at least 2–3 months before care begins)
• Calendar reminder set for annual renewal
• All receipts and invoices archived for the tax return

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Further guides:

• Subsidies for Childcare: All Models in Detail
• Daycare Costs in Switzerland 2026: What You Really Pay
• Deducting Childcare from Your Taxes
• Finding a Daycare Place: How to Succeed
• Cost Calculator: What Does Childcare Cost for You?