Deduct education costs to save taxes

Save taxes through education and further training

In most cases, further education pays off twice: you invest in your professional future while also being able to deduct the costs for tax purposes. Below, you’ll learn how to correctly claim education and training expenses in your tax return and which requirements must be met.

✅ Requirements

If you have incurred costs for job-related education, further training, or retraining, you may deduct the expenses you paid yourself (i.e. after deducting contributions from third parties such as employers, the federal government, or industry associations) up to a total amount of CHF 12,900 for direct federal tax (CHF 12,400 for cantonal and municipal tax in the Canton of Zurich).

The following conditions must be met:

• A qualification at upper secondary level (e.g. Matura or a vocational apprenticeship) must already have been completed
• or the individual must have reached the age of 20 and the expenses must not relate to education leading to the first upper secondary level qualification

The decisive factor for the deduction is the date of payment or the due date, not the actual attendance of the course.

📚 Which education and training costs are deductible?

Important to know: Not only the actual course fees are deductible, but all costs incurred in connection with the education or training. Specifically, the following expenses may be deducted from your taxable income:

• Course fees and participation costs for seminars, workshops, and conferences
• Examination fees for professional certifications
• Costs for learning materials such as books, e-books, scripts, and software
• Expenses for technical devices primarily used for education or training (e.g. laptop or tablet), depending on the canton possibly subject to a deductible
• Travel costs to the place of education (e.g. public transport or mileage allowance)
• Additional meal expenses for multi-day training courses (e.g. lump sums of CHF 15 to CHF 30 per day)
• Accommodation costs for education or training away from home
• Costs for specialist literature and professional journals
• Expenses for online courses and e-learning platforms

How do you deduct these costs in your tax return?

📌 Collect receipts

Keep receipts, invoices, and payment confirmations carefully. These serve as proof of the expenses incurred.

📝 Deduction in the tax return

Enter the education and training costs in the relevant section of your tax return. Depending on the canton, the exact location may vary, but you will usually find the deduction under Professional expenses or Education and training costs.

📎 Additional documentation

Attach evidence of the professional relevance of the education or training to your tax return if required by the tax authorities.

Strategic planning and tips for tax optimization

• Timing of payment: If possible, spread high education or training costs over two tax years to make optimal use of the deduction and avoid exceeding the maximum amount.
• Multiple receipts: Keep all relevant documentation available, such as course descriptions, certificates of attendance, and, if applicable, travel logs.