Tax glossary
Childcare costs (Drittbetreuungskosten)
Childcare costs are the documented fees you pay for third-party care of a child under 14 — nursery, after-school club or childminder — deductible up to CHF 25,000 (Zurich) and CHF 25,800 (federal) per child in 2025.
If you work, study or are unable to work and therefore need someone else to look after your child, you can deduct the cost from your income. Swiss tax law calls this the deduction for third-party childcare (Kinderdrittbetreuungskosten). Unlike the child deduction, it is not a flat amount — you deduct only what you have actually paid and can document.
For the 2025 tax period the maximum is CHF 25,000 per child for Zurich cantonal and municipal tax and CHF 25,800 for direct federal tax. The deduction applies to every child who has not yet turned 14 and lives in the same household as the parent claiming it. In the year of the 14th birthday, costs up to that date count.
The key condition is a direct link to work, education or incapacity to work. For married couples, both parents generally need to be working, studying or unable to work at the same time. If one parent is at home with the child on a given day while the other works, nursery fees for that day are not deductible.
What you can deduct
Deductible are costs for care during your working or study hours. What counts is the amount you actually paid yourself, after subsidies and employer contributions.
- Nursery, daycare centre (Kita, Krippe)
- After-school club (Hort), lunch clubs and school day structures
- Childminder or day family (Tagesfamilie)
- Nanny or au pair, where the care covers your working hours and social security contributions are paid
- Paid care by relatives, provided the payment is declared as income by the recipient
What you cannot deduct
Not every expense connected with children qualifies. Leisure activities and costs that would arise even if you were not working remain private living costs.
- Music lessons, sports clubs and holiday camps of a leisure nature
- Babysitting during your free time, such as a Saturday night out
- Unpaid care by grandparents — not even as a notional amount
- Any part of the fees covered by the municipality or your employer
Splitting between parents
Unmarried parents who live together with their children under joint parental responsibility can each claim half the deduction — up to CHF 12,500 per child and parent in the canton and CHF 12,900 for federal tax (2025). A different split is possible, but must be proven.
The same applies to separated parents with alternating care, provided parental responsibility is joint. In every case, the child must live in the household of the parent claiming the deduction, and the care must be linked to that parent's work, education or incapacity to work.
Example: three nursery days in Winterthur
A nurse at Kantonsspital Winterthur works 60 percent, her husband full time. Their two-year-old daughter goes to a nursery in Oberwinterthur three days a week. Fees total CHF 21,600 a year; the City of Winterthur grants an income-based subsidy of CHF 6,000.
They can deduct the CHF 15,600 they actually paid, not the full CHF 21,600. Because both parents work on the nursery days, the link to employment is clear. At a marginal rate of around 25 percent, the family saves roughly CHF 3,900 in tax. Tip: keep the nursery's annual statement showing the subsidy and upload it with your return in ZHprivateTax, the Canton of Zurich's online filing software.
Frequently asked questions: Childcare costs (Drittbetreuungskosten)
Can I deduct what I pay my childminder in cash?
Yes, as long as you can document the payments, for example with receipts or an annual confirmation. For the childminder, the payments are taxable income, and the tax office may ask for her name.
Does the deduction also cover the school holidays?
Yes, holiday care in an after-school club or day structure is deductible if you are working during that time. A pure sports or leisure camp is not.
I am unemployed and looking for work. Are nursery fees deductible?
Usually yes, if the care is needed for your job search or for employment programmes. Make sure you can document that connection.
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