General Deductions
If you are a full-time worker in the Jura canton, you can usually deduct 2’000 CHF from your taxes. For these deductions and for the following ones, it may be possible to get a flat-rate deduction :
- Transportation costs
- Meal expenses
- Housing and Meals Outside of the Home
- Deductions linked to a secondary activity
In the Jura canton, the main deductions are as follows:
Transportation Costs
As in many cantons, you can deduct the cost of your commute to and from work, except if you work from home.
If You Use a Car
If you use a car to get to work, you can deduct an amount calculated as follows:
0.70 cts/km
until 7’999 km
0.65 cts/km
from 8'000 km up to 14'999 km
0.60 cts/km
starting from 15'000
If You Use Public Transportation
If you use public transportation, you can deduct the exact amount you spend on transportation to get to work.
Meal expenses
Meal costs can be deducted depending on your employer. If the latter helps keep your meal costs down (with a cafeteria for example), you can deduct 1’600 CHF from your taxes
If, however, your employer doesn't participate at all, you can deduct up to 3’200 CHF a year.
Keep in mind that in the Jura canton, if you main meals (lunch, dinner) cost you less than 10 CHF a day, you will not be able to deduct them from your taxes.
Housing and Meals Outside of the Home
if you live somewhere else during the week for work and your employer doesn't help with meal costs, you can deduct 6’400 CHF from your taxes while if he participates, you will be able to deduct 4’800 CHF.
Again, no deduction will be given out if you work from home. Your secondary home's rent is not included in this specific deduction.
Deductions Linked to a Secondary Occupation
In Jura, if you have a secondary occupation on top of your main job (such as an independent professional activity or a part-time job), you can deduct up to 20% of the revenue obtained through that secondary activity.
The deduction has a minimum (800 CHF) and a maximum amount (2’400 CHFThis means that even if 20% of your secondary revenue is under 800 CHF, you can still deduct this amount. However, you will not be able to deduct more than 2’400 CHF.
Buying Back Years of 2nd Pillar Contributions
You can deduct the amount you bought back as long as you have proof stating the maximum amount that you are allowed to buy back, from the place where you contracted your 2nd pillar. Careful however, as once you have bought back years, you can't do it again for another 3 years.
3rd Pillar Deductions
In the Jura region, you can deduct payments made towards your 3rd pillar based on whether you have a 2nd nd pillar.
If you are affiliated to a 2nd pillar, you can deduct up to 7’056 CHF , whereas if you aren't, you can deduct up to 20% of your net revenue up to a maximum of 35’280 CHF a year to compensate the absence of a 2nd nd pillar.
Insurance Payments
In the Jura region, the amount you can deduct for payments made towards life, health, accident and invalidity insurances depends on your personal situation.
Single worker
3’300 CHF
Married couple
6’600 CHF
Additional for taxpayers without 2nd or 3nd pillar
760 CHF
Additional amount for each dependent minor child
1’020 CHF
Additional amount for each dependent child (18-25 years old)
3’300 CHF
Married couple
In the Jura canton, if you are married, you can automatically deduct 3’600 CHF. If both spouses work, it is also possible to deduct 2’600 CHF a year.
Household without Children
If a person has children but they don't live with that person, it is possible to deduct 1’700 CHF from your taxes.
This applies to people whose children are not spending the majority of their time at that person's home. This can due to a custody decision following a divorce for example.
Dependent Children
As a general rule, if you have children, you can deduct 5’500 CHF from your taxes. If you have 3 or more children, you can deduct 6’200 CHF. For childcare costs, you can deduct a maximum of 10’300 CHF per child, per year.
Single Worker with Children
If you are a single salaried worker with a dependent child, you can deduct 2’600 CHF from your taxes.
Student Children
In the Jura canton, if your child is learning a trade or is a student, they will have to request a deduction, which can be up to 3’900 CHF.
Helping a Person in Need
If you spend at least 2’300 CHF or more a year to financially support a person in need, you can deduct a maximum of 2’300 CHF from your taxes.
Other Deductions
Pour toutes les autres déductions plus spécifiques, vous pouvez vous tourner vers le guide JuraTax, qui répertorie toutes les informations pour remplir votre déclaration d’impôts dans le canton du Jura.
Frequently Asked Questions
What are the main tax deductions for workers in the canton of Jura?
In the canton of Jura, taxpayers can deduct expenses relating to business travel, meals, accommodation away from home and insurance. Employees can also benefit from a flat-rate deduction of CHF 2,000 for general business expenses.
How can I deduct transport costs in the canton of Jura?
Transport costs to and from work are deductible, except when telecommuting. For public transport, you can deduct the actual amount paid. By car, the deduction is CHF 0.70/km up to 7,999 km, CHF 0.65/km between 8,000 and 14,999 km, and CHF 0.60/km over 15,000 km.
What meal allowances are available in the canton of Jura?
If your employer does not contribute to meal expenses, you can deduct CHF 3,200 per year. If your employer does contribute, the deduction is limited to CHF 1,600. No deduction is possible if meals cost less than CHF 10 per day.
What is the deduction for a secondary occupation in the canton of Jura?
For a secondary activity, you can deduct up to 20% of net income, with a minimum of CHF 800 and a maximum of CHF 2,400.
