The Federal Department of Finance (FDF) adjusts the rates and deductions for direct federal tax annually to offset the effects of cold progression. The latest changes concern the 2026 tax year.
From the 2026 tax year, the tax-free amount for firefighters' pay will change to CHF 5,400 (previously CHF 5,300) and the tax-free amount for winnings from big games and online participation in big games and online participation in casino games will change to CHF 1,071,000 (previously CHF 1,070,400). There are no changes to the deductions due to the low level of inflation.
From 2026, the deductions under the Professional Expenses Ordinance will also be adjusted on the basis of the CPI. Here too, there will be no changes for the 2026 tax year.
The compensation for cold progression leads to adjustments across all tariff levels.
The press release is available here.
