Childcare deduction 2026: the ceiling in your canton

Childcare deduction 2026 by canton

Ceiling per child and year for tax year 2026, in alphabetical order. The lowest is CHF 8,000 (Schwyz), the highest CHF 27,300 (Graubünden). For direct federal tax it is CHF 25,800 everywhere.

• AGAargau

  CHF 25,000

  Childcare deduction Aargau 2026: at most CHF 25,000 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Aargau

• ARAppenzell Ausserrhoden

  CHF 25,000

  Childcare deduction Appenzell Ausserrhoden 2026: at most CHF 25,000 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Appenzell Ausserrhoden

• AIAppenzell Innerrhoden

  CHF 18,000

  Childcare deduction Appenzell Innerrhoden 2026: at most CHF 18,000 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Appenzell Innerrhoden

• BLBasel-Landschaft

  CHF 10,000

  Childcare deduction Basel-Landschaft 2026: at most CHF 10,000 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Basel-Landschaft

• BSBasel-Stadt

  CHF 26,000

  Childcare deduction Basel-Stadt 2026: at most CHF 26,000 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Basel-Stadt

• BEBern

  CHF 16,000

  Childcare deduction Bern 2026: at most CHF 16,000 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Bern

• FRFribourg

  CHF 12,000

  Childcare deduction Fribourg 2026: at most CHF 12,000 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Fribourg

• GEGeneva

  CHF 26,392

  Childcare deduction Geneva 2026: at most CHF 26,392 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Geneva

• GLGlarus

  CHF 25,800

  Childcare deduction Glarus 2026: at most CHF 25,800 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Glarus

• GRGraubünden

  CHF 27,300

  Childcare deduction Graubünden 2026: at most CHF 27,300 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Graubünden

• JUJura

  CHF 10,600

  Childcare deduction Jura 2026: at most CHF 10,600 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Jura

• LULucerne

  CHF 20,200

  Childcare deduction Lucerne 2026: at most CHF 20,200 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Lucerne

• NENeuchâtel

  CHF 20,400

  Childcare deduction Neuchâtel 2026: at most CHF 20,400 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Neuchâtel

• NWNidwalden

  CHF 8,400

  Childcare deduction Nidwalden 2026: at most CHF 8,400 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Nidwalden

• OWObwalden

  CHF 10,000

  Childcare deduction Obwalden 2026: at most CHF 10,000 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Obwalden

• SHSchaffhausen

  CHF 9,400

  Childcare deduction Schaffhausen 2026: at most CHF 9,400 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Schaffhausen

• SZSchwyz

  CHF 8,000

  Childcare deduction Schwyz 2026: at most CHF 8,000 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Schwyz

• SOSolothurn

  CHF 25,800

  Childcare deduction Solothurn 2026: at most CHF 25,800 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Solothurn

• SGSt. Gallen

  CHF 26,800

  Childcare deduction St. Gallen 2026: at most CHF 26,800 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet St. Gallen

• TGThurgau

  CHF 10,100

  Childcare deduction Thurgau 2026: at most CHF 10,100 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Thurgau

• TITicino

  CHF 26,200

  Childcare deduction Ticino 2026: at most CHF 26,200 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Ticino

• URUri

  CHF 25,800

  Childcare deduction Uri 2026: at most CHF 25,800 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Uri

• VSValais

  CHF 10,000

  Childcare deduction Valais 2026: at most CHF 10,000 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Valais

• VDVaud

  CHF 15,200

  Childcare deduction Vaud 2026: at most CHF 15,200 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Vaud

• ZGZug

  CHF 25,400

  Childcare deduction Zug 2026: at most CHF 25,400 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Zug

• ZHZurich

  CHF 25,300

  Childcare deduction Zurich 2026: at most CHF 25,300 per child and year for cantonal and municipal tax, CHF 25,800 for direct federal tax. Source: ESTV cantonal sheet Zurich

As of the cantonal sheets of the Federal Tax Administration (ESTV), February 2026. Your canton's guide to the 2026 tax return is what counts.

Who may claim the childcare deduction?

1. 1

   Child under 14, in the same household

   The deduction applies until the child's 14th birthday. The child must live in your household and you must provide for its upkeep.

2. 2

   Care because of work, education or incapacity to work

   The cost must be directly linked to the fact that you work, study or are unable to work during that time and therefore cannot look after the child yourself.

3. 3

   Proven costs

   You can deduct what you actually paid and can prove, at most the ceiling per child and year.

Legal basis for direct federal tax: Art. 33 para. 3 DBG (Federal Act on Direct Federal Tax). fedlex.admin.ch

What counts towards the deduction and what does not?

If care and meals are on the same invoice, the meal part is taken out. The canton of Thurgau, for example, then usually accepts 75 % of the invoice. The easiest is an invoice that lists care and meals separately.

If your nanny also cleans, only her care share counts: Nanny who also cleans: how to split the wage. Why the rest stays private is explained in Can you deduct your cleaner from your taxes?. Which form of care suits you is shown in Daycare, nanny or childminder compared.

Which proof does the tax office need?

You attach a list of the costs and of the people or institutions providing the care to your tax return, and you state the reason for the care: work, education or incapacity to work. Invoices, receipts or salary certificates serve as proof.

For an employed nanny the proof is the salary certificate or, in the simplified procedure, the statement from the compensation office (Ausgleichskasse). Both require that she is registered. How to fill it in: Salary certificate for household help, step by step.

You file one tax return, but the deduction applies twice: once for cantonal and municipal tax up to the cantonal ceiling, once for direct federal tax up to CHF 25,800. Depending on the canton you enter the amount in two columns, or the tax software calculates both. The line is usually called «Kinderdrittbetreuungskosten» (third-party childcare costs). More on this: Tax return with household help, the complete guide.

Whether your municipality pays part of the cost is covered in Childcare vouchers for a nanny too?. What daycare, a day family and a nanny cost in total: Childcare costs in Switzerland.

Frequently asked questions

• How high is the childcare deduction in 2026?For direct federal tax, at most CHF 25,800 per child and year.+

  For cantonal and municipal tax each canton sets its own ceiling: in 2026 it ranges from CHF 8,000 (Schwyz) to CHF 27,300 (Graubünden). Only proven costs are deductible.

• How high is the childcare deduction in the canton of Zurich in 2026?In the canton of Zurich, at most CHF 25,300 per child and year is deductible for cantonal and municipal tax in 2026.+

  For direct federal tax it is CHF 25,800. In both cases only proven care costs for children under 14 count.

• How high is the childcare deduction in the canton of Bern in 2026?In the canton of Bern, at most CHF 16,000 per child and year is deductible for cantonal and municipal tax in 2026.+

  For direct federal tax it is CHF 25,800. In both cases only proven care costs for children under 14 count.

• How high is the childcare deduction in the canton of Aargau in 2026?In the canton of Aargau, at most CHF 25,000 per child and year is deductible for cantonal and municipal tax in 2026.+

  For direct federal tax it is CHF 25,800. In both cases only proven care costs for children under 14 count.

• Up to what age does the childcare deduction apply?Until the child's 14th birthday.+

  The law speaks of children who have not yet completed their 14th year. The child must also live in your household.

• Can I deduct the nanny from my taxes?Yes, the part of her wage that covers childcare during your working or study hours.+

  If she also cleans, does laundry or cooks, that part remains a private living cost and is not deductible. The proof is the salary certificate or, in the simplified procedure, the statement from the compensation office (Ausgleichskasse).

• Do meals at daycare count towards the deduction?No. Meals and other upkeep of the child are living costs, because they would arise without third-party care as well.+

  Only the care part of the daycare invoice is deductible.

• Can I claim the deduction for federal and cantonal tax at the same time?Yes. The deduction applies twice in the same tax return: for direct federal tax up to CHF 25,800 per child, and for cantonal and municipal tax up to your canton's ceiling.+

  The costs are the same, only the ceiling differs.