Charitable Giving in Switzerland: How Donations Reduce Your Tax
Which donations are deductible, the limits and how to document gifts.
4 min read · Salary & Tax
Giving to good causes can lower your tax bill, as long as you follow the rules.
What counts
Donations to tax-exempt organisations in Switzerland, as well as to some foreign organisations, are deductible. The recipient must be recognised as tax-exempt because it serves a public or charitable purpose. Gifts to individuals, political parties (with separate limits) or for-profit companies do not count in the same way.
Example with default values. Open the calculator →
Limits
- Federal tax: up to 20 % of net income, with a minimum total of CHF 100 per year.
- Cantons set their own limits and minimums.
- Membership fees that give you a benefit are not donations.
Documentation
Keep receipts or a donation confirmation from the organisation. For your tax return, add the total of donations to the correct field and keep documents for several years.
Planning larger gifts
If you give a large amount, you may bundle several years of donations into one to exceed minimum thresholds, or use a donor-advised fund or foundation. Remember that deductions only reduce your tax at your marginal rate; the real cost of a donation is less than its face value, but it is still a cost.
Use the donation deduction calculator to see the effect.