Deduction of medical expenses

💊 Tax relief for medical expenses in Switzerland

In Switzerland, medical expenses can be deducted from taxable income under certain conditions, thereby reducing the final amount of tax payable. This possibility varies slightly from canton to canton, as tax rules are defined at both federal and cantonal level.

🏛️ 1. General principle (direct federal tax)

Article 33 of the LIFD (Loi fédérale sur l'impôt fédéral direct) provides that illness and accident costs that are not reimbursed by insurance may be deducted from taxable income if they exceed 5% of net income.

✅ Examples of deductible medical expenses :

  • Medical and dental consultations

  • Prescription drugs

  • Hospital stays

  • Recognised therapies (physiotherapy, psychotherapy, etc.)

  • Glasses, hearing aids, wheelchairs

  • Treatment abroad if not available in Switzerland

  • Contributions to medically prescribed cures

🏘️ 2. Cantonal specificities

The cantons have their own rules, which are often more favourable than those of the Confederation. Here are a few examples:

📍 Canton of Vaud

  • Threshold: 2% of net income (compared with 5% at federal level).

  • Medical expenses may also include certain disability-related costs.

  • Procedures: supporting documents must be attached to the tax return or provided on request.

📍 Canton of Geneva

  • No fixed threshold, but effective deduction of expenses not covered.

  • Also includes certain recognised alternative treatments.

📍 Canton of Zurich

  • Threshold: 5% of net income (same as federal level).

  • Stricter application of rules: costs must be medically essential.

📍 Canton of Valais

  • Threshold: 2% of net income

  • Transport costs to medical treatment may also be deductible.

📄 3. Example

A taxpayer in the canton of Vaud has a net taxable income of CHF 70,000. His unreimbursed medical expenses amount to CHF 3,500.
2% threshold: 70,000 × 2% = CHF 1,400
Amount deductible: 3,500 - 1,400 = CHF 2,100
This amount will be deducted from his net taxable income, thereby reducing his tax.

📎 4. Expenses not accepted

Certain expenses are generally not deductible:

  • Non-medical beauty treatments

  • Food supplements without a prescription

  • Non-recognised methods (except for cantonal exceptions)

🧾 5. Practical advice

  • Keep all your invoices and prescriptions

  • Keep a summary table of expenses paid and not reimbursed

  • Check the specific rules on your canton's tax administration website

📚 6. Special cases

  • Disabled people: can benefit from additional deductions

  • Expenses relating to sick children: also deductible if dependent on the taxpayer

  • Elderly people: home help or EMS expenses (not covered by insurance) can be partially deducted

💡 Conclusion

Medical expenses are an important lever for reducing tax in Switzerland, provided you have significant expenses and are familiar with the rules in your canton. Good preparation and rigorous documentation are essential to optimise this deduction.

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