
You can deduct professional expenses for your dependent work from your taxes as a flat-rate deduction for professional expenses in 2024. The good news for many: from the 2025 tax year, the maximum deduction for travel expenses for direct federal tax will increase. We’ll tell you how much more you can save on tax.
What is the 2024 flat-rate deduction for professional expenses?
You can deduct expenses for your profession from your taxes.1 Specifically, as an employee, you may deduct from your income those expenses that are necessary to generate earned income in the same calendar year. In addition, the expenses must have a direct causal link to your income. You can choose to claim documented actual costs or flat-rate deductions for professional expenses. We have summarized many other deductions in a special article.
Why will the lump sum for professional expenses be increased from 2024?
Unlike other countries, Switzerland compensates for the consequences of cold progression in direct federal tax.2 The Federal Department of Finance (FDF) therefore checks annually how the national consumer price index has developed and whether tariff levels for direct federal tax and deductions for professional expenses need to be increased as a result.3 Incidentally, there is no provision for a reduction in the event of negative inflation. The index level on June 30 before the start of the new tax period is decisive for an increase. In the event of an adjustment, the amount is rounded up or down to CHF 100.
Since the last adjustment of cold progression for the 2024 tax year, the index level has increased by 1.31%. For this reason, the FDF issued an ordinance on August 22, 20244 to offset the consequences of cold progression for natural persons with regard to direct federal tax. This will apply from January 1, 2025.
The maximum deduction for travel expenses will be increased from CHF 3,200 (tax year 2024) to CHF 3,300 for tax year 2025 due to the adjustment for cold progression. The other flat-rate deductions for professional expenses will not change for the 2025 tax year compared to the previous year.

How high is the flat-rate deduction for professional expenses in 2024 for direct federal tax?
The FDF has published the deductions for direct federal tax for the 2024 tax year with all the details. The following table shows you the most important deductions at a glance in an easy-to-read format.
Summary of flat-rate deduction for professional expenses 2024
It is very pleasing that the tax burden for direct federal tax does not increase with higher prices, but is balanced out by an adjustment of the rate brackets and flat-rate deductions. These deductions are automatically applied when you complete your tax return.
Calculate your needs and income
With Smolio's free pension calculator, you can see in a minute how your assets and income will develop during your retirement.
- This is regulated by the Professional Costs Ordinance ↩︎
- This is enshrined in Art. 39 para. 2 of the Federal Act on Direct Federal Taxation ↩︎
- Ordinance on the compensation of the consequences of cold progression for natural persons with regard to direct federal tax ↩︎
- Circular no. 210: Professional expense allowances and remuneration in kind 2025 ↩︎
Disclaimer
We have taken great care in compiling the content of this article. Nevertheless, we cannot rule out errors and cannot guarantee that the content is correct, up-to-date or complete. This article does not replace tax advice. We do not offer investment or tax advice and recommend that tax issues are always clarified with a tax expert and/or the relevant cantonal tax authorities. Any liability is rejected.
Last update: 25.01.2025 14:59