Tax deductions in Valais
Completing your tax return correctly each year can be a complex task. To help you get a clearer picture, we explain which items you can deduct from your taxes.
Types of tax deductions in Switzerland
In Switzerland, as in the Valais, there are 3 types of tax deductions:
- Organic deductions: these are directly linked to your professional activity.
- General deductions: These are not directly linked to your income, but rather to your lifestyle as a worker.
- Social deductions: These are linked to your personal situation (civil status, number of dependants, etc.).
Transportation costs
Depending on the mode of transport you choose to get to work, you may be entitled to certain deductions.
For cars
In Valais, if you use a car This amount is calculated using the distance you drive per day over a given year.
However, you will need to justify why you cannot use public transport, as the car allowance is generally more limited if you have easy access to public transport.
The canton of Valais uses a flat rate per kilometer for car expenses. For 2024, the amount is generally around 0.70 CHF per kilometre (this rate may vary each year). Note also the CHF 3,000 annual limit.
For a 40 km round trip per working day with you working 220 days a year
40 km × 0.70 CHF/km = 28 CHF/day× 220 days = 6′160CHF/year
For motorcycles and scooters
For motorcycles or scooters, the calculation is more or less the same, replacing 0.70 CHF/km by 0.40 CHF/km. For example, if your drive to work is a 40 km round trip per working day and you work 220 days a year, the calculation would be :
40 km × 0.40 CHF/km = 16 CHF/day × 220 days = 3’520 CHF/year
For bikes
In Valais, although cycling is the most environmentally-friendly means of transport, the deduction will be 700 CHF no matter the kind of bike you ride.
Meal expenses
Like in other cantons, the high meal costs is deductible in Valais for up to 15 CHF a day, if:
- Your employer covers all or most of your meal costs
- The employer contributes to meal costs (by setting up a canteen, for example). The amount you can deduct is then divided by 2 (you can deduct CHF 7.50).
Childcare costs
If you've got children, the canton of Valais is a pretty good place when it comes to childcare deductions. Whether you're a stay-at-home parent or send your children to daycare, you can deduct 3’000 CHF a year for each children.
Training Costs
You can deduct these costs if the training in question is not undertaken for the purpose of obtaining a secondary school diploma for the 1st time. There are also age restrictions to take into account ; you must be older than 20 to be able to deduct these costs.
Bear in mind that, in general, the training you want to take must also be linked to your current job.
Housing
As with using your bike to get to work, if you stay elsewhere during the week to shorten your commute, you can deduct 700 CHF a year from your taxes.
3rd pillar deductions
Taking out a 3nd pillar can be interesting if you want to improve your retirement. It can also help you optimize your tax situation.The amount you can deduct from your taxes for contributions paid into a 3rd Pillar A depends on your professional status:
If you are an employee (affiliated to a 2nd pillar pension scheme):
The maximum deduction is 7’056 CHF a year (for the year 2024). This amount is set at federal level and applies to all cantons, including Valais.
If you are self-employed (not affiliated to a 2nd pillar pension scheme):
You can deduct up to 20% of your net income, with a maximum of 35’280 CHF a year (for the year 2024).
Deductions from spousal earnings
If 2 workers are married, the canton of Valais allows them to deduct 6’020 CHF on the salary of one of the spouses.
Alimony payments
As long as a child is a minor and the latter receives alimony from you, you can deduct the exact amount you pay from your taxes. On the other hand, if the alimony is paid for the benefit of an ex-spouse, for example, you cannot deduct it.
Insurance deductions
In the canton of Valais, the system differs from other cantons. It combines :
- Health insurance
- Life insurance
- Accident coverage
The situation also varies according to your marital status. If you are single, you can deduct 3’000 CHF from your taxes, whereas if you are a couple, you can deduct twice as much (6’000 CHF). If you have dependants, you can deduct CHF 1,090 for each person.
Deduction of medical costs
The Valais is less generous in terms of deductions for medical expenses than other cantons such as Geneva or Vaud. You can deduct your medical expenses once you have spent 2% of your net income to pay for them.
Other expenses
It is also recognized that certain expenses must be incurred in order to carry out your professional activity to the best of your ability. Not all expenses are covered. The following items may be considered essential to your work:
- Work clothes
- Work tools
- Software
You can then deduct 3% of your net salary, with a minimum of 2’000 CHF and maximum of 4’000 CHFIf you feel you should receive more than these amounts, you'll need to justify it with evidence. This is called “effective business expenses.”
Frequently Asked Questions
What are the main tax deductions in the canton of Valais in 2024?
In 2024, tax deductions in the canton of Valais fall into three categories:
Organic deductions business-related, such as travel expenses.
General deductions : meal expenses, insurance, 3rd pillar A, training costs, etc.
Social security deductions family and personal circumstances, such as deductions for dependent children or marital status.
How to calculate car travel expenses for Valais taxes?
To calculate your car travel expenses in the canton of Valais, multiply the distance travelled (home-work) by CHF 0.70 per kilometer. The annual total is then capped at CHF 3,000. You must also prove that you use your car rather than public transport.
How do I deduct meal expenses on my tax return for the canton of Valais?
Meal costs are deductible for up to 15 CHF par jour if your employer does not pay for your meals. If the employer makes a partial contribution (e.g. via a canteen), you can deduct 7.50 CHF a day.
What are the tax deductions for childcare costs in Valais?
In the canton of Valais, you can deduct 3’000 CHF a year and per child for childcare costs, whether in a day-care center or with an in-home childminder.
