The Federal Department of Finance (FDF) adjusts the rates and deductions for direct federal tax annually to compensate for the consequences of cold progression. The latest changes concern the 2025 tax year.
From the 2025 tax year, the child deduction and the support deduction will increase to CHF 6800 each (previously CHF 6700). In addition, people in training can now deduct CHF 100 more (max. CHF 13,000) for the costs of professional training and further education.
The compensation for cold progression leads to adjustments across all tariff levels.
The press release is available here.
