Deducting childcare costs from tax (Switzerland 2026)

This guide uses the officially published caps for tax period 2026. Every amount applies per child; proven net costs actually borne by the family are decisive.

Key facts

• Direct federal tax: up to CHF 25'800 per child.
• Cantonal tax: CHF 8,000 to CHF 27,300 per child, depending on the canton.
• The child lives in the same household and has not yet reached age 14.
• Subsidies, employer contributions, and non-deductible meals are not part of net costs.
• The deduction reduces taxable income; it is not a payment and is not the same as the actual tax saving.

Who is eligible?

Third-party care must be directly related to employment, education, or inability to work or provide care. For parents living together, both must be prevented from providing care for one of those reasons. For a single-parent household, the condition applies to the person who would otherwise provide care. Invoices and proof of payment are required.

Which costs count?

Start with childcare costs actually paid for daycare, family daycare, after-school care, a nanny, or a playgroup that provides care. Remove subsidies, childcare vouchers, employer contributions, reimbursements, and separately stated meal or teaching costs. Private employment and payments must be properly documented.

Cantonal caps for 2026

Canton	Maximum per child/year	Official source
ZH	CHF 25'000	Source
BE	CHF 16'000	Source
LU	CHF 20'200	Source
UR	CHF 25'800	Source
SZ	CHF 8'000	Source
OW	CHF 10'000	Source
NW	CHF 25'800	Source
GL	CHF 25'800	Source
ZG	CHF 25'400	Source
FR	CHF 12'000	Source
SO	CHF 25'800	Source
BS	CHF 26'000	Source
BL	CHF 10'000	Source
SH	CHF 9'400	Source
AR	CHF 25'000	Source
AI	CHF 18'000	Source
SG	CHF 26'800	Source
GR	CHF 27'300	Source
AG	CHF 25'000	Source
TG	CHF 10'100	Source
TI	CHF 26'200	Source
VD	CHF 15'200	Source
VS	CHF 10'000	Source
NE	CHF 20'400	Source
GE	CHF 26'392	Source
JU	CHF 10'600	Source

For direct federal tax, the cap in every canton is CHF 25'800 per child.

Important special rules

• LU: CHF 2,000 own-care deduction; together with third-party care, the combined cap is CHF 20,200. Proven third-party costs are uncapped in cases of incapacity for work.
• NW and ZG: separate own-care deductions exist; the third-party care calculator does not add them automatically.
• TG: without proof of the pure care component, 75% of the invoice normally counts. The lower employment income after professional expenses is an additional cap.
• VS: meals must be removed; without a breakdown, a flat 20% reduction applies. Own-care and third-party deductions are jointly capped at CHF 10,000.

Example without false precision

After subsidies and non-deductible components, a family bears CHF 14,400 of net costs per child. CHF 14,400 is deductible for direct federal tax and also in Canton ZH because it is below both caps. For two children, each child is checked separately against the per-child cap.

Why we do not state a flat tax saving

Multiplying the deduction by a generic marginal rate is not reliable. Actual savings depend on municipality, marital status, denomination, income, assets, and other deductions. The calculator therefore shows only the possible deduction from taxable income.

Documents to retain

• Annual statement and childcare invoices
• Proof of payment
• Evidence of subsidies and employer contributions
• For private care: contract, payslips, and social-insurance records
• Current guidance from the cantonal tax authority

Legal position: tax period 2026; official sources last checked on 14 July 2026. The responsible tax authority provides the binding assessment.