"An apple a day keeps the doctor away" — if only it were that simple. Even with a healthy lifestyle, medical costs can't always be avoided. So how can you deduct health insurance premiums, medical expenses and deductibles correctly on your Swiss tax return?
Which medical expenses are tax-deductible?
Most Swiss health insurers provide a yearly summary of your premiums and medical expenses. Generally, you can deduct medically necessary expenses that are not reimbursed by your insurance.
Doctor's visits & hospital costs
- General practitioners, specialists, hospital stays
- Medications and vaccinations
Dental costs
- Treatments and corrections
- Dental hygiene
- Dental technician services
Alternative medicine
- Treatments from certified naturopaths
Medical aids & equipment
- Glasses, contact lenses, laser eye surgery
- Hearing aids
- Medical devices and prosthetics
Therapies & rehabilitation
- Massage therapy, spa treatments
- Occupational therapy, speech therapy, psychotherapy
Special diets
- For medically diagnosed conditions such as diabetes or celiac disease
Tip: don't forget pharmacy or drugstore purchases that are medically prescribed — these often qualify too.
How to enter health insurance premiums and medical expenses
Both health insurance premiums and out-of-pocket medical costs can reduce your taxable income — as long as they exceed the minimum deductible threshold (Selbstbehalt).
How to calculate it:
- Add up all unreimbursed medical and accident costs.
- Subtract your deductible according to your canton.
- Enter the remaining amount on page 3 under "Medical and Accident Expenses."
Practical tips for your tax return
Tip 1: don't overlook small items — pharmacy receipts, drugstore products, and transport costs to therapies can count if medically necessary.
Tip 2: always enter the maximum allowable health insurance premium deduction in your tax return.
Use health deductions to your advantage
Health-related costs and insurance premiums are among the most valuable tax-deductible items in Switzerland. With careful preparation and detailed documentation, you can significantly lower your taxable income. Request a personalised assessment or get an instant tax return quote below.