Education Costs for Children: Tax Deductions and Financing Options

Education is one of the most important investments for many families, but it is also a significant expense. Whether secondary school, vocational training, university studies, or further education, parents often bear a large share of the costs. To ease this burden, Swiss tax law provides deductions for education expenses.

This article explains which costs are tax-deductible, the amounts of deductions, and additional financing options available to families.

Principles of Tax Deductions

Purpose of the Regulation

Education deductions aim to offset the financial burden of school and study costs and provide tax relief for families.

Eligible Beneficiaries

Parents can claim deductions for children who:

• Are in education,
• Are under 25 years old,
• Are still supported by their parents.

Education Deduction in Switzerland

Federal Level

For federal income tax, the education deduction is CHF 13,600 per child per year (as of 2025).

Cantonal Level

The amount of the deduction varies significantly by canton. Examples:

• Zurich: CHF 9,000 per child
• Geneva: CHF 11,000 per child
• Bern: CHF 12,000 per child

Which Costs Are Tax-Deductible?

Typical Education Costs

• Tuition and semester fees
• School fees for private schools
• Vocational training costs (e.g., materials, exam fees)
• Costs for learning materials

Limitations

Not all costs are deductible, including:

• Living expenses (rent, food, transportation)
• Leisure courses or non-school activities
• Tutoring unless part of formal education

Additional Financing Options for Education Costs

Scholarships and Education Grants

All cantons offer state scholarships or education grants for families with lower incomes.

Education Allowance

Parents of children aged 16 and older often receive an education allowance (at least CHF 250 per month, sometimes higher depending on the canton).

Pillar 3a

Contributions to Pillar 3a not only save for retirement but can also indirectly support children’s education while reducing taxes.

Practical Examples

Example 1: University Student in Zurich

A couple supports their daughter studying at the University of Zurich. They can claim the cantonal deduction of CHF 9,000 and the federal deduction of CHF 13,600.

Example 2: Vocational Training in Bern

A single mother supports her son during his vocational training. She receives the education allowance and can also claim the cantonal deduction in Bern.

Common Mistakes and Tips

Common Mistakes

• Not claiming the education deduction after the child turns 18
• Assuming living expenses are deductible
• Failing to keep invoices or proofs of tuition or school fees

Tips

• Keep education certificates, tuition invoices, and receipts
• Claim both federal and cantonal deductions
• Check if additional scholarships or allowances are available
• Deduct education costs for adult children under 25 who are still in education

Conclusion

Education is costly, but through tax deductions and additional allowances, families in Switzerland can significantly reduce their financial burden. Knowing cantonal differences, keeping all documentation, and exploring alternative financing options such as scholarships helps optimize resources.

Combining these strategies eases the family budget and creates financial flexibility.