How do I deduct a donation from my tax in Switzerland?

Give at least CHF 100 a year to a tax-exempt Swiss organisation and you can deduct up to 20% of your net income.

You gave to a charity in Switzerland and you want to know if you can deduct it. Here is how it works, in plain words.

The short rules

At least CHF 100 in a tax year. Smaller totals cannot be deducted.
At most 20% of your net income for the federal tax.
The organisation must be tax-exempt. It has to be a legal entity based in Switzerland that is exempt from tax because of its public or charitable purpose. Gifts to foreign organisations are generally not deductible.
Money only. Volunteer time cannot be deducted.

Example: your net income is CHF 80,000 and you give CHF 500 to an exempt charity. You can deduct the CHF 500 (the ceiling would be CHF 16,000).

The amounts in this example are invented.

Cantons have their own rules

The federal rule above is for the direct federal tax. Each canton also taxes your income and sets its own limits, forms and lists of exempt organisations. Check the page of your own canton before you file.

Proof

You must be able to show a document for every gift you declare. A bank statement or a receipt from the organisation does the job. Keep it in case the tax office asks.

In WeGlow

For eligible Swiss organisations, WeGlow creates a donation receipt (Spendenbescheinigung) as a PDF and emails it to the donor after a one-off gift. Donors who give monthly receive one consolidated receipt per year instead.

How sure are we?

The CHF 100 minimum, the 20% ceiling and the exempt-organisation rule come from the federal law itself (Art. 33a of the Direct Federal Tax Act) and from a cantonal tax guide. We did not compare all 26 cantons, so the cantonal limits may differ. We do not give personal tax advice.

What is the minimum to deduct a donation in Switzerland?

You must give at least CHF 100 in a tax year to deduct it. Smaller totals do not count. The test is the total for the year to tax-exempt organisations, not a single gift. Keep a bank statement or a receipt from the organisation for every gift.

How much can I deduct at most?

For the direct federal tax, the deduction is capped at 20% of your net income. If you give more, the surplus does not count for that tax. Cantons set their own limits, so also check the page of your canton before you file your return.

Can I deduct a gift to a foreign charity?

Generally not. The organisation must be a legal entity based in Switzerland that is exempt from tax because of its public or charitable purpose. If you are unsure, ask your canton whether the organisation is on its list of exempt organisations.

Can I deduct volunteer work?

No. Only gifts of money can be deducted. Volunteer time, sometimes called a gift of time, cannot be deducted. If you also give money to the organisation you help, that gift follows the normal rules: the CHF 100 minimum and the 20% ceiling.

Sources

Bundesgesetz über die direkte Bundessteuer, Art. 33a (Fedlex): CHF 100 minimum, 20% of net income, Swiss tax-exempt public or charitable legal entities
Spenden an steuerbefreite Organisationen (Kanton Bern): a document for every gift, volunteer time not deductible, cantonal rules