Guide
Swiss mileage rate 2026: CHF 0.75 per km
General information, not tax advice. Federal and cantonal rules differ. Always check the current figures on estv.admin.ch, your cantonal tax administration, or a qualified tax advisor before you file.
For 2026, the Swiss federal per-kilometre rate for using a private car for work, the Kilometeransatz (also Kilometerentschädigung, or indemnité kilométrique in French), is CHF 0.75 per kilometre. That is a rise from CHF 0.70/km, which applied through 31 December 2025. The increase came in as a practice change (Praxisänderung) by the Federal Tax Administration (ESTV/AFC), effective 1 January 2026.
The Swiss federal rate is a single flat rate: there is no tiered structure and no per-year kilometre band. Multiply your deductible work kilometres by the applicable CHF-per-km figure.
The rate at a glance
| Period | Rate |
|---|---|
| From 1 January 2026 | CHF 0.75 / km |
| Until 31 December 2025 | CHF 0.70 / km |
The legal basis is the Federal Department of Finance's ordinance on professional expenses: the Berufskostenverordnung des EFD, SR 642.118.1.
A worked example
You drove 2,000 deductible work kilometres in 2026: 2,000 × CHF 0.75 = CHF 1,500 deductible. The flat rate is meant to cover your running costs, so you don't itemise fuel, servicing or wear separately.
Work out your deduction
Enter the kilometres you drove for work. Cantonal practice can differ from the federal rate.
Watch the cantonal rates and the commuting cap
Two nuances catch people out. First, the CHF 0.75/km figure is the federal direct tax rate. The cantons levy their own income taxes and can set a different per-kilometre rate for cantonal and communal purposes. Check your canton's own schedule; it will not always match the federal number.
Second, for commuting, the ordinary trip between home and your regular workplace, federal income tax caps the total deduction at CHF 3,300 per year (tax years 2025 and 2026; the cap is indexed). That is an absolute ceiling on the commute deduction, entirely separate from the per-km rate: once your computed commuting deduction exceeds it, the extra is lost. Genuine business trips (client visits, travel between sites) are treated as professional expenses and are not subject to that same commuting ceiling.
You must be able to show your work kilometres
Whatever rate applies, the tax authority expects you to be able to substantiate the kilometres you claim: a credible, dated record of your actual work trips, not a round-number estimate. A guessed total does not survive a review; a log of real trips with dates and distances does.
Your Google Maps Timeline may already hold those trips, each with its date and distance. To turn them into a record your canton can read:
- Export your Timeline from your phone (see the Timeline export guide).
- Open the file in Time-mile: your Timeline file is read in your browser and never uploaded.
- Filter to the tax year and your work trips by date and activity type.
- Export a CSV to total your work kilometres, or a PDF report as your supporting record.
A dated trip record for your Swiss return
Open your Google Timeline and export your work trips with their dates and kilometres, for one closed year or several.
Launch Time-mileOfficial sources
The full dated history of these figures, each read at the authority that published it: Swiss vehicle deduction rates on lexrates.
Frequently asked questions
What is the Swiss mileage rate for 2026?
For 2026 the Swiss federal per-kilometre rate for using a private car for work is CHF 0.75 per kilometre, up from CHF 0.70/km which applied through 31 December 2025.
How do I calculate my Swiss mileage deduction?
The federal rate is a single flat rate, so you multiply your deductible work kilometres by CHF 0.75. For example, 2,000 work kilometres in 2026 give 2,000 × CHF 0.75 = CHF 1,500 deductible.
Is the commuting deduction capped in Switzerland?
Yes. For the ordinary trip between home and your regular workplace, federal income tax caps the total commute deduction at CHF 3,300 per year (tax years 2025 and 2026, indexed); once your computed deduction exceeds it, the extra is lost.
Do cantonal mileage rates differ from the federal rate?
They can. The CHF 0.75/km figure is the federal direct tax rate, and the cantons levy their own income taxes and can set a different per-kilometre rate for cantonal and communal purposes.
Can I use Google Timeline to prove my work kilometres?
Yes. Your Google Maps Timeline captures every drive with GPS timestamps and distances; export it, open the file in Time-mile in your browser, filter to the tax year, and export a CSV or a PDF report as your supporting record.