Tax return in the canton of Vaud

Who is required to file a tax return in the Canton of Vaud?

In principle, anyone who resided in the Canton of Vaud on December 31 of the tax period is liable for tax. This also applies to individuals with economic ties, such as those who live outside the canton but own property or a business establishment here.

Married couples who are legally and effectively living together file a joint tax return, regardless of their matrimonial property regime. In the event of separation, divorce, or the death of a spouse during the tax period, each person must file their own return.

Deadlines and extensions

The 2026 tax return in the Canton of Vaud must be submitted by March 15, 2027 . The documents will be sent out by the cantonal tax administration at the beginning of 2027.

Taxpayers with unlimited tax liability are automatically granted a grace period until June 30, 2027, without needing to submit a request. A free extension must be requested no later than June 30: requests submitted by May 15, 2027, extend the deadline to June 30, while requests submitted from May 16 onwards extend it to September 30, 2027, at the latest.

Important in all cantons: The request must be submitted before the standard deadline expires. Extensions are no longer granted retroactively, and reminder deadlines are generally non-extendable. Anyone who fails to file or request an extension will first receive a reminder with a fee and will subsequently be assessed at the tax authority's discretion—usually to the taxpayer's disadvantage—plus a fine.

Good to know in the Canton of Vaud

• The grace period until the end of June is automatic; those who file by then do not need to submit a request. From May 15, the ACI will send written reminders to taxpayers who have missed this deadline.
• Once a reminder (sommation) has been issued, no further extensions will be granted: the tax return must then be submitted within 30 days, otherwise, you face discretionary assessment and a fine.
• Cantonal and municipal taxes in the Canton of Vaud are collected on an ongoing basis through monthly installment payments; the tax return serves as the final settlement.
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Withholding tax: When you still have to file a tax return

If you work in Switzerland with a B or L permit, you generally pay your taxes directly via payroll deduction. However, this does not always settle the matter. Federal law regulates when an ordinary tax return is additionally required, which is why the system is the same in all cantons.

Mandatory, with no option to choose

• Gross income of CHF 120,000 or more per calendar year from employment. For married couples, incomes are not combined for this purpose – the limit applies per person. In this case, the tax authority will take the initiative and send you a tax return.
• Income not subject to withholding tax, or taxable assets – such as from self-employed side jobs, securities, real estate, pensions, or alimony. The authorities will not act automatically here: you must request the tax return yourself by March 31, 2027.

The second point is the most common pitfall. The CHF 120,000 limit is set by federal law and applies uniformly everywhere. In contrast, the thresholds for side income and assets are determined by the cantons themselves – about half do not publish them at all and decide on a case-by-case basis. If you have side income or significant assets, it is better to clarify this proactively than to wait for someone to contact you.

Voluntary filing is often worth it

If you are below the thresholds, you can apply for a subsequent ordinary assessment. This treats you the same as individuals who are assessed under the ordinary procedure and allows you to claim deductions that are not included in the withholding tax rate or are only included as a flat rate:

• Pension fund buy-ins
• Contributions to Pillar 3a
• actual professional expenses, including weekly commuting costs
• self-funded education and training costs – up to CHF 13,000 per year for direct federal tax
• Third-party childcare costs
• Medical and disability expenses as well as interest on debt

Residence abroad: Quasi-residency

If you live abroad and work in Switzerland, you can also apply for a subsequent ordinary assessment, provided that at least 90% of your worldwide income is taxable in Switzerland, with your spouse's income included in this calculation. In this case, the application must be submitted anew each year.

The deadline is strict

The application must be submitted by March 31, 2027 . This is a preclusive deadline and cannot be extended. If you miss it, you will remain subject to withholding tax for that tax period. If you leave Switzerland, the deadline ends as soon as you deregister with the municipality.

Conversely, once an application has been submitted, it cannot be withdrawn. Anyone who fails to file a tax return after receiving a reminder will be assessed at the discretion of the authorities and risks a fine. Once you are subject to mandatory subsequent assessment, you generally remain in the ordinary procedure until your withholding tax obligation ends.

If you switch to a C permit or marry a person with Swiss citizenship or a C permit, your withholding tax obligation ends anyway – you will be assessed under the ordinary procedure starting from the following month.

The most important deductions

Cantons and the federal government often have different maximum limits for the same deduction. This is exactly where the most common mistakes occur – and where the most money is left on the table. These items are almost always worth claiming:

• Professional expenses – commuting costs, meals away from home, other professional expenses, and home office portions. The limits for these vary between the cantons and the federal government.
• Pillar 3a – the maximum amount is set by the federal government and applies equally in all cantons. What matters is whether you are affiliated with a pension fund.
• Pension fund buy-ins – fully deductible and usually the single biggest lever. Note the three-year blocking period for capital withdrawals.
• Childcare costs – daycare, after-school care, and day families. The requirement is that the care is necessary due to employment, education, or incapacity to work.
• Insurance premiums and savings interest – a flat-rate deduction that increases if neither you nor your employer have made contributions to the 2nd pillar or pillar 3a.
• Medical and accident expenses – deductible to the extent that they exceed a percentage-based deductible of your net income.
• Further education and retraining – for direct federal tax, up to a maximum of CHF 13,000 per year, provided there is a professional connection.
• Property maintenance – either actual costs or a flat rate. It is worth comparing the two every year, as you are free to choose.
• Donations to charitable organizations – deductible up to a percentage of taxable income, provided the organization is tax-exempt.
• Debt interest – in particular mortgage interest, within the statutory limits.

Childcare costs are subject to different limits at the cantonal and federal levels – for direct federal tax, the maximum deduction is CHF 25,800 per child.

iqtax checks your situation against current cantonal and federal rates and points out deductions that may apply to your case.

Which documents you need

Not every receipt needs to be submitted – but every deduction you claim must be verifiable. Rule of thumb: include the receipt for larger amounts; for smaller items, a precise description in the tax return is sufficient. You should keep everything until your tax assessment is final.

Mandatory attachments

• Salary statement from all employers during the tax period – without exception.
• Pillar 3a certificate, if you are claiming a deduction.
• Confirmation of pension fund buy-ins, if you have made contributions.
• Tax schedule or bank account statement for securities, including balance and income as of 31.12.
• Receipts for medical and disability expenses, if you are declaring them – including statements from your health insurance provider.
• Maintenance receipts and annual mortgage statement for residential property.
• Childcare invoices for third-party childcare costs.
• Donation receipts for larger amounts.
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Also useful

• Bank statements as of Dec 31st showing the balance and interest income for all accounts
• Receipts for professional expenses and continuing education costs
• Annual summary of cryptocurrencies with holdings as of Dec 31st
• Renewal fund statement for condominiums
• Receipts for alimony, support payments, and inheritances
• Proof of enrollment for adult children in education
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You don't need to know this by heart.

After onboarding, iqtax creates a personalized, smart checklist for you. It shows you at a glance which documents are required for your situation, which ones you have already uploaded, and what is still missing. If anything is missing, we will actively notify you – ensuring your tax return is complete before it is submitted.

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