Federal and cantonal tax deductions
Your energy renovation costs are deductible from federal direct tax and cantonal taxes. Spread over up to 3 tax periods.
Overview
In addition to direct subsidies, energy-saving and environmental renovation costs are deductible from taxable income — at federal level and in all cantons. The deduction applies to actual costs minus any subsidies received.
Eligible works: insulation (walls, roof, windows), heating replacement with a renewable system, PV or solar thermal installation, controlled ventilation, GEAK Plus, and any measure reducing energy consumption. Routine maintenance (painting, minor repairs) is not deductible under this scheme.
Strategy: spreading works over 2-3 years often optimises the deduction by maximising its impact on the highest tax brackets. Each canton has its own carry-over rules (up to 3 years total). Check with your cantonal tax administration.
Conditions
Be a property owner and taxpayer in Switzerland, keep all invoices and subsidy statements, declare in the relevant tax year. Carry-over available for 2 additional tax periods if costs exceed taxable income.
Required documents
- Detailed works invoices
- Proof of subsidies received
- Cantonal tax form (works annex)
- Proof of ownership
Eligibility
Project types
Eligible profiles
Property types
Covered cantons
All 26 cantons
Frequently asked questions
Can tax deductions be carried over?
Yes. If renovation costs exceed your taxable income, the excess can be carried over to the next two tax periods (3 years total). Spreading works over 2-3 years often optimises the tax impact.
Must I choose between subsidy and tax deduction?
No, you can benefit from both. Subsidies received are deducted from works costs; the remainder stays tax-deductible. Example: CHF 50,000 of works – CHF 15,000 subsidies = CHF 35,000 deductible.
Which works qualify for a tax deduction?
Deductible: insulation (walls, roof, windows), heating replacement with a renewable system, solar installation, controlled ventilation, GEAK Plus, and any measure reducing energy consumption. Routine maintenance (painting, minor repairs) is not deductible under this heading.
What is the maximum annual tax deduction?
There's no absolute cap: you deduct actual energy renovation costs minus subsidies received. If the amount exceeds your taxable income, carry the excess over 2 additional years (3 years total).