Childcare Tax Deduction in Switzerland

Many parents miss out on hundreds or thousands of francs every year because they do not claim childcare costs — or do not claim them in full — on their tax return. This guide explains step by step what you can deduct, how much — and what you need to watch out for.

The Key Facts

• You can deduct costs for daycare, childminder, playgroup, after-school care, and day school
• Federal tax: up to CHF 10'100 per child per year
• Cantonal tax: depending on the canton CHF 3'000 to CHF 25'000
• Requirement: The care takes place because you are working, in education, or have health limitations
• Applies to children under 14 years
• You need receipts (invoices, payment confirmations)

What Exactly Is Deductible?

Yes, deductible:

• Daycare costs (daily rates, monthly flat fees)
• Costs for a childminder or family daycare
• Playgroup costs (if due to employment)
• After-school care and day school fees
• Costs for a nanny (as an employer)
• Care by grandparents — if they are paid for it and it is declared

No, not deductible:

• Babysitter costs for leisure activities (movie night etc.)
• School fees (teaching ≠ care)
• Costs covered by subsidies or vouchers
• Self-care (if you stay at home yourself)
• Meal costs that are listed separately (in some cases)

Step by Step: How to Do It

Step 1: Collect Receipts

Collect all invoices and payment receipts throughout the year. What you need:

• Invoices from the daycare / childminder / playgroup (with period and amount)
• Payment confirmations (bank statement, payment slip)
• For a private nanny/childminder: employment contract + payslips
• Confirmation of subsidies or vouchers received (must be deducted)
• Proof of employment (pay slip is usually sufficient)

Tip: Ask your daycare at the end of the year for an annual confirmation — a document that summarizes the total amount, the period, and the institution's details. Most daycare centers prepare this routinely.

Step 2: Calculate the Deductible Amount

Total childcare costs for the year – Subsidies / vouchers received – Any employer contributions = Your actual expense (= deductible amount)

The deductible amount is capped by the maximum amount of your canton or the federal government.

Step 3: Enter It in Your Tax Return

• Federal tax: Category "Third-party childcare costs" (max. CHF 10'100/child)
• Cantonal tax: In the corresponding category depending on your canton (label varies)

Step 4: Submit or Keep Receipts

Some cantons require you to submit the receipts with your tax return. Others check on a random basis. In any case: Keep all receipts for at least 10 years.

Tax Deduction by Canton

Canton	Max. cantonal tax deduction	Age limit	Special feature
Zürich (ZH)	CHF 25'000	14 years	Highest deduction nationwide
Bern (BE)	CHF 8'000	14 years
Luzern (LU)	CHF 12'000	14 years
Basel-Stadt (BS)	CHF 10'000	14 years
Basel-Land (BL)	CHF 10'000	14 years
Aargau (AG)	CHF 10'000	14 years	Holiday camps may also be deductible
St. Gallen (SG)	CHF 10'100	14 years
Zug (ZG)	CHF 6'000	14 years	Lowest deduction among German-speaking cantons
Schwyz (SZ)	CHF 6'000	14 years
Thurgau (TG)	CHF 10'100	14 years

Important: These amounts can change. Always check the current instructions for your canton's tax return. The official source is your canton's tax authority.

Special Case: Grandparent Care

If you pay your parents or in-laws for childcare, you can generally deduct these costs — provided the following conditions are met:

• The care takes place due to your employment
• The grandparents are paid for it (not free)
• The payments are documented (receipts, bank transfers)
• The grandparents must declare the income on their tax return

Caution: Cash payments without receipts are not accepted by the tax office. Create a simple receipt book or transfer the amount.

Special Case: Nanny or Au Pair

If you privately employ a nanny, you become an employer. This means:

• A written employment contract is required
• Social insurance contributions (AHV/IV/EO/ALV) must be paid
• Accident insurance must be taken out
• Salary must be declared via a pay certificate
• Childcare costs are deductible (including employer contributions)

Calculation Example

The Meier family, Kanton Zürich:

• 2 children (ages 2 and 4), both in daycare 3 days/week
• Daycare costs: CHF 2'200/month per child = CHF 26'400/child/year
• Subsidy from the city of Zürich: CHF 12'000/child/year
• Own costs: CHF 14'400/child/year

Tax deduction:

• Federal tax: CHF 10'100 x 2 children = CHF 20'200 deduction
• Cantonal tax ZH: CHF 14'400 x 2 children = CHF 28'800 deduction (max. CHF 25'000/child)

At a marginal tax rate of approx. 30%, this results in tax savings of around CHF 10'000–14'000 per year.

Sources: Federal Social Insurance Office (ESTV), Federal Act on Direct Federal Tax (DBG) Art. 33 Abs. 3, Tax Harmonization Act (StHG) Art. 9 Abs. 2 lit. m. Last updated: February 2026.