How much can I deduct for commuting costs in Switzerland?

Switzerland allows employees to deduct the cost of commuting between home and the primary place of work. For public transport users, the actual cost of the season ticket or journey (second-class fare) is deductible. For car users, a flat rate per kilometre is applied when public transport is not reasonably available or is significantly slower — the cantonal and federal rates differ slightly.

At the federal level, the total commuting deduction is capped at CHF 3,200 per year since 2022. This cap affects anyone using an expensive season ticket for a long commute. The cantons are not bound by this federal cap and many allow higher deductions, making the cantonal return more generous than the federal calculation for long-distance commuters.

Weekly commuters who maintain a secondary residence near their workplace can deduct the cost of weekly trips back to their main family home, in addition to the secondary accommodation costs (within limits). Working from home does not automatically eliminate the commuting deduction — the deduction applies on days actually commuted. Employers who reimburse commuting costs as part of the salary package must include it as taxable income unless structured as an exempt fringe benefit.

This is general information only, not professional tax advice. Consult a qualified tax professional for your specific situation.