Tax glossary
Charitable donations deduction
The charitable donations deduction lets you deduct voluntary gifts to tax-exempt charitable organisations based in Switzerland from your income — from CHF 100 a year and up to 20% of your net income.
If you give money or other assets to charitable organisations, you can deduct these gifts on your tax return. The state encourages support for causes it would otherwise have to fund itself. Voluntary gifts to the Confederation, cantons and municipalities qualify, as do gifts to legal entities based in Switzerland that are exempt from tax because they pursue public-interest or charitable purposes.
The same limits apply for Zurich cantonal and municipal tax and for the direct federal tax: your donations must total at least CHF 100 in the tax year and are deductible up to a maximum of 20% of your net income. What counts is the year you pay, not the year you pledge.
Not everything that feels like a donation counts for tax purposes. Membership fees, supporter contributions with something in return, raffle tickets, sponsorship and church tax do not qualify. Donations to organisations based abroad are also not deductible, even if they are recognised as charities in their home country.
Which gifts are deductible
What matters is not how worthy the cause is but whether the recipient is tax-exempt in Switzerland. If in doubt, check the canton's list of tax-exempt institutions or ask the organisation.
- Cash donations to tax-exempt charities, foundations and associations based in Switzerland
- Gifts to the Confederation, canton or municipality, such as a municipal museum
- Donations in kind, such as securities or artworks, at market value
- Not deductible: membership fees, raffle tickets, sponsorship with a return
- Not deductible: donations to foreign organisations or to private individuals
Receipts and how to declare
On the Zurich tax return, donations go under «Gemeinnützige Zuwendungen» (charitable contributions). The tax office expects a list showing recipient, date and amount. Most organisations send a donation receipt early in the year; for small amounts, payment slips or bank statements are enough.
Keep your receipts even if you don't have to submit them straight away. The tax office can ask for them during the assessment.
- Donation receipt from the organisation, or proof of payment
- List with recipient, date and amount
- For donations in kind: evidence of market value
Special case: political donations
Contributions to political parties are not part of the charitable deduction but have their own deduction with fixed caps. For tax year 2025 the limits are CHF 10,300 for single people and CHF 20,600 for married couples for Zurich cantonal tax, and CHF 10,600 for the direct federal tax. Only contributions to parties that are listed in the federal party register, represented in a cantonal parliament or won at least 3% of the vote in the last cantonal election qualify.
Example: A Winterthur family's donations
A family in Winterthur-Wülflingen has a net income of CHF 95,000. In 2025 they give CHF 600 to a Swiss children's charity, CHF 400 to a local food bank and CHF 250 to an aid organisation based in Germany. They also pay a CHF 120 membership fee to their neighbourhood association.
The CHF 1,000 given to the two Swiss organisations is deductible. The donation to Germany and the membership fee are not. The 20% cap (CHF 19,000) is nowhere near. At a marginal tax rate of around 25%, the family saves roughly CHF 250 in tax — a good reason to keep receipts carefully.
Frequently asked questions: Charitable donations deduction
Does the charity need a ZEWO seal?
No. The ZEWO seal is a Swiss quality label for charities, but not a requirement. What matters is that the organisation is tax-exempt in Switzerland because of its charitable purpose.
Can I deduct donations under CHF 100?
Only if your donations for the year add up to at least CHF 100. Several small gifts are added together.
Can I deduct donations to my home country's charities?
No. Only organisations based in Switzerland qualify. Some international charities have a Swiss branch or foundation — donations to that Swiss entity are deductible.
What about crowdfunding?
Only amounts going to a tax-exempt institution in Switzerland are deductible. Contributions to private individuals or projects without a tax-exempt organisation behind them are not.
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