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Figures · CH · mileage

Abzug für private Fahrzeugbenützung

Federal commuting deduction, with no distance band. Capped at 3 300 CHF a year in 2026 (3 200 in 2025, 3 000 through 2024) by DBG art. 26. Cantons may apply their own figures.

Id
ch-berufskosten-fahrzeug
Dated periods
6
Re-read by
2027-01-31
Periods6 dated
Every dated period this regime holds, newest first
FromToPublishedClassFigureTier
2026-01-01open2025-09-10Auto0.75 CHF/kmneeds a key
2026-01-01open2025-09-10Motorrad mit weissem Kontrollschild0.40 CHF/kmneeds a key
2025-01-012025-12-31—Auto0.70 CHF/kmopen
2025-01-012025-12-31—Motorrad mit weissem Kontrollschild0.40 CHF/kmopen
2021-01-012024-12-31—Auto0.70 CHF/kmopen
2021-01-012024-12-31—Motorrad mit weissem Kontrollschild0.40 CHF/kmopen
What you must decide2 conditions

Published 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/de

  • Bicycles, 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
Sources2 cited
Ask the API2026-09-23
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