Cleverly Deduct Therapy Costs

Tax and calculation — When the taxeagle's looking on, even doing math is fun—at least for the little eagle!

Want to know how to best deduct medical and treatment costs from your taxes in Switzerland? Then you've come to the right place! This article will walk you through the steps to determine which healthcare costs you can deduct in each canton, how the different thresholds work, and what the key differences are. You'll also find a current overview table and direct links to the official tax authorities in each canton. This way, you can quickly check what applies in your canton of residence—and get the most out of it for you and your family.

Whether it's a dentist, treatments for your child, or special medical expenses: Here you'll find all the information you need to fill out your tax return safely and with confidence.

Please note: We recommend using this article as a general guideline. In individual cases, you should always discuss your situation with a tax advisor or directly with the relevant tax office to ensure you are properly utilizing all current regulations and options.

How the tax deduction for medical expenses is calculated

If you pay for medical or therapy costs (for example, dental care, physiotherapy, or special therapies for your child) yourself in Switzerland, you can deduct part of them from your taxes – but not the entire amount. Each canton (and the federal government) has a so-called deductible : This is a percentage of your income that you must initially cover yourself. Only the costs that exceed this threshold can be deducted in your tax return.

Step by step:

Add up all your self-paid health costs: These include, for example, your therapy, dental, and medication costs that were not covered by your health insurance.
Take your taxable income: For this example, it is 85,000 CHF.
Calculate the threshold (deductible): This is a percentage of income (for example, 5% in many cantons, i.e. CHF 4,250 for an income of CHF 85,000). In some cantons, the threshold is lower (for example, 2% or even 0%).
Deduct the threshold amount from the total costs: Only the portion above this amount is deductible. Formula: Deductible amount = Total healthcare costs – Threshold amount (If your healthcare costs don't exceed the threshold amount, unfortunately, you can't deduct anything.)

An example:

Total health costs per year: 13,480 CHF (e.g. 4 intensive therapies of 12 units at 260 CHF each = 12,480 CHF + 1,000 CHF dentist)
Income: 85,000 CHF
Threshold in the Canton of Zurich (5%): CHF 85,000 × 5% = CHF 4,250
Deductible amount: CHF 13,480 – CHF 4,250 = CHF 9,230 You can claim this amount in your tax return.

Other cantons – other thresholds:

Example Geneva (0.5%): 85,000 CHF × 0.5% = 425 CHF Deductible amount: 13,480 CHF – 425 CHF = 13,055 CHF
Example Basel-Landschaft (0%): No threshold → the entire amount of CHF 13,480 is deductible.

Important: Only the costs that you have demonstrably paid yourself and that are medically necessary and prescribed by a doctor count.

If you are unsure about how this works in your canton, you can use the official table and the links above – or, to be on the safe side, ask the tax administration or a tax professional directly!

With this interactive calculator, you can quickly find out how much of your out-of-pocket healthcare costs you can deduct on your tax return. Select your canton, enter your annual income and total costs, and instantly receive the threshold amount and the deductible portion. This saves you time and helps you keep track of everything so you can get the most out of your healthcare costs for you and your family!

Note: This calculator is intended as a guide. For definitive information or specific cases, please check the current guidelines of your tax office or consult a tax advisor.

Assumptions Total income: CHF 85,000 Example costs: Therapy costs: 4 intensive programs of 12 units each at CHF 260 = CHF 12,480 Dental costs: CHF 1,000 Total health costs: CHF 13,480 Canton e.g. Argau Deductible amount: CHF 9,230

Canton	threshold	Threshold amount (CHF)	Deductible amount (CHF)	link
Aargau (AG)	5%	4,250	9,230	ag.ch
Appenzell Ausserrhoden (AR)	5%	4,250	9,230	ar.ch
Appenzell Innerrhoden (AI)	5%	4,250	9,230	ai.ch
Basel-Landschaft (BL)	0%	0	13,480	bl.ch
Basel-Stadt (BS)	5%	4,250	9,230	bs.ch
Bern (BE)	5%	4,250	9,230	be.ch
Fribourg (FR)	5%	4,250	9,230	fr.ch
Geneva (GE)	0.5%	425	13,055	ge.ch
Glarus (GL)	2%	1,700	11,780	gl.ch
Graubünden (GR)	5%	4,250	9,230	gr.ch
Law (JU)	5%	4,250	9,230	jura.ch
Lucerne (LU)	5%	4,250	9,230	lu.ch
Neuchâtel (NE)	5%	4,250	9,230	ne.ch
Nidwalden (NW)	5%	4,250	9,230	nw.ch
Obwalden (OW)	5%	4,250	9,230	ow.ch
Schaffhausen (SH)	5%	4,250	9,230	sh.ch
Schwyz (SZ)	5%	4,250	9,230	sz.ch
Solothurn (SO)	5%	4,250	9,230	so.ch
St. Gallen (SG)	2%	1,700	11,780	sg.ch
Ticino (TI)	5%	4,250	9,230	ti.ch
Thurgau (TG)	5%	4,250	9,230	tg.ch
Uri (UR)	5%	4,250	9,230	ur.ch
Vaud (VD)	5%	4,250	9,230	vd.ch
Valais (VS)	2%	1,700	11,780	vs.ch
Zug (ZG)	5%	4,250	9,230	zg.ch
Zurich (ZH)	5%	4,250	9,230	zh.ch

Note: The links provided lead to the official websites of the respective cantonal tax administrations or to specific information sheets that explain in detail the deduction options for medical expenses. Please note that the regulations are subject to change; it is therefore advisable to check the latest information directly with the relevant tax authority.

Here you'll find the most important and reliable links regarding the tax deduction of medical expenses in Switzerland. These sources will help you easily understand both the legal basis and the differences between the individual cantons. Whether you want to get general information or delve deeper into the details of your personal situation, these links will keep you on the safe side: