Tax glossary
Training and education costs
Training and education costs are self-paid costs for job-related courses, programmes and retraining, which you can deduct from your income up to an annual cap once you have an upper-secondary qualification or have turned 20.
Since 2016, Switzerland has allowed deductions not only for further training in your current job but for any job-related education, professional development and retraining. The aim was to support lifelong learning — including when someone changes career. What matters is that the training relates to a current or future occupation.
There is an entry threshold: you qualify only once you hold an upper-secondary qualification — an apprenticeship, a Matura or equivalent — or have turned 20. The cost of your initial education up to that first qualification is not deductible. A university degree after the Matura or a part-time certificate course alongside your job, on the other hand, is.
Only costs you bear yourself are deductible. If your employer pays part, your deduction is reduced accordingly. For tax year 2025 the cap is CHF 12,400 for Zurich cantonal and municipal tax and CHF 13,000 for the direct federal tax. What counts is the year in which the costs fell due or were paid, not when you attended the course.
Which costs qualify
It's not just the course fee. All costs directly linked to the training can be claimed.
- Course, semester and tuition fees
- Exam and diploma fees
- Teaching materials, specialist literature and course software
- Travel to the place of study
- Extra costs for meals away from home and necessary overnight stays
- Not deductible: hobby courses with no professional link, such as pottery
When your employer contributes
If your employer pays for the training directly or reimburses you, the contribution is not taxable income for you; it is shown under box 13.3 of your salary certificate. In return, you obviously cannot deduct that part yourself.
A special case is a repayment clause: if you leave shortly after finishing and have to repay part of the costs to your employer, that amount generally becomes your own deductible expense in the year you repay it.
- Employer contributions are tax-free but not additionally deductible
- Also subtract grants from the Confederation, professional bodies or scholarships
- Claim repayments to your employer in the year you make them
How to declare correctly
In Zurich you complete the supplementary form «Berufsorientierte Aus- und Weiterbildungskosten» (job-related training costs) and enclose it with your return. It lists the costs and subtracts third-party contributions; the net amount goes into section 16.2 of the return. Enclose invoices and proof of payment — there is no flat-rate deduction for training costs.
Example: A CAS at ZHAW in Winterthur
A nurse living in Winterthur completes a Certificate of Advanced Studies (CAS) at the Zurich University of Applied Sciences (ZHAW) in 2025. Tuition is CHF 7,800, of which her employer pays CHF 3,000. She also spends CHF 250 on textbooks and CHF 400 on travel to course days outside Winterthur.
Her deduction is CHF 7,800 minus CHF 3,000 plus CHF 250 plus CHF 400 — CHF 5,450, at both cantonal and federal level, as neither cap is reached. At a marginal tax rate of around 25%, that is a tax saving of about CHF 1,350. Note: had she paid the second instalment in January 2026, that part would belong on her 2026 return.
Frequently asked questions: Training and education costs
Can I deduct the cost of a master's degree?
Yes, provided you already hold an upper-secondary qualification or are at least 20, and the degree is job-related. That applies to most university programmes.
Do language courses count?
Usually yes, if the language is useful for your current or intended job — for many expats, German courses fall into this category. A course for your holidays does not.
What happens to costs above the cap?
They are lost; you cannot carry them forward. If you are planning an expensive programme, spreading the payments over two tax years may help.
Can I deduct training costs if I'm taxed at source?
Not through the tax-at-source rate. You can, however, apply for a subsequent ordinary assessment to claim them.
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