By year
2021 to 2025Abzug für private Fahrzeugbenützung, year by year.
| Year | Applies | Figure |
|---|---|---|
| Abzug für private Fahrzeugbenützung 2025 | to 2025-11-04, then the current tier | 0.40–0.70 CHF/km |
| Abzug für private Fahrzeugbenützung 2024 | the whole year | 0.40–0.70 CHF/km |
| Abzug für private Fahrzeugbenützung 2023 | the whole year | 0.40–0.70 CHF/km |
| Abzug für private Fahrzeugbenützung 2022 | the whole year | 0.40–0.70 CHF/km |
| Abzug für private Fahrzeugbenützung 2021 | the whole year | 0.40–0.70 CHF/km |
Periods
6 dated| From | To | Published | Figure | Tier |
|---|---|---|---|---|
| 2021-01-01 | 2024-12-31 | – | 0.70 CHF/km | open |
| 2025-01-01 | 2025-12-31 | – | 0.70 CHF/km | open |
| 2026-01-01 | open | 2025-09-10 | 0.75 CHF/km | needs a key |
| 2021-01-01 | 2024-12-31 | – | 0.40 CHF/km | open |
| 2025-01-01 | 2025-12-31 | – | 0.40 CHF/km | open |
| 2026-01-01 | open | 2025-09-10 | 0.40 CHF/km | needs a key |
What you must decide
2 conditionsPublished beside the figure, and never applied for you.
A private vehicle is deductible only where public transport is not an option
The per-kilometre deduction applies "sofern kein öffentliches Verkehrsmittel zur Verfügung steht oder dessen Benützung objektiv nicht zumutbar ist". Whether that holds depends on where the taxpayer lives and works, and on their circumstances, the corpus publishes the rate and leaves the test where it belongs.
https://www.fedlex.admin.ch/eli/cc/1993/1363_1363_1363/deBicycles, mopeds and yellow-plate motorcycles get a yearly lump sum, not a rate
The annex prints a flat 700 CHF a year for these, independent of distance. It is a real published figure and deliberately not an entry: this interpreter turns a distance into an amount, and a lump sum is not a function of distance. Apply it yourself.
https://www.fedlex.admin.ch/eli/cc/1993/1363_1363_1363/de
Sources
2 citedFedlex, Berufskostenverordnung SR 642.118.1, annexread 2026-09-02
https://www.fedlex.admin.ch/eli/cc/1993/1363_1363_1363/deFedlex, Bundesgesetz über die direkte Bundessteuer, art. 26 al. 1 let. aread 2026-09-02
https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/de
Ask the API
2026-11-04curl "https://api.lexrates.com/v1/regimes/ch-berufskosten-fahrzeug"Nearby
alphabeticalfirst alphabeticallyAftrek privévervoermiddel (Wet IB 2001, art. 3.15 lid 6) →