Tax Changes 2025

Default and Refund Interest

Anyone who pays their direct federal tax in advance will now receive a refund interest of 0.75% (2024: 1.25%). However, anyone who misses the payment deadline will now have to pay default interest of 4.5% (2024: 4.75%).

Individual Taxes – Direct Federal Tax

In 2025, there are no major changes to taxes for private individuals. Several deductions are slightly increased due to inflation:

Education and Training Expenses
2024: 12,900
2025: 13,000

Pillar 3a (with pension fund)
2024: 7,056
2025: 7,258

Pillar 3a (without pension fund)
2024: 35,280
2025: 36,288

Childcare Deduction
2024: 25,000
2025: 25,800

Withholding Tax Rates 2025

Dual-earner deduction: 8,600 – 14,100

Child deduction: 6,800

Insurance premiums for married couples: 3,700

Tax credit per child: 263

Increase in Family Allowances

The Federal Council has decided to increase the nationwide minimum rates for child and education allowances as of January 1, 2025.

The child allowance will increase from CHF 200 to CHF 215 per month, and the education allowance will increase from CHF 250 to CHF 268 per month. This is the first adjustment since the Family Allowances Act came into force in 2009.

The law sets a minimum monthly allowance per child for family allowances paid in the cantons. Currently, these minimum rates are CHF 200 for the child allowance and CHF 250 for the education allowance.

The minimum family allowance rates are adjusted in line with inflation, together with the Old Age and Survivors’ Insurance (AHV) pensions, with the next adjustment taking effect on January 1, 2025.

In cantons that apply the federal minimum rates, this increase automatically leads to higher family allowances. However, cantons may provide higher or additional allowances.