DeductionsUpdated:
The short answer
Parents can deduct costs for the care of children by third parties up to a maximum amount per child set annually, provided the care is related to employment, education or incapacity to work. In addition, there are general child deductions that are granted regardless of the actual childcare costs. The exact requirements and amounts can be found in the guidelines of your canton. Complete documentation of the childcare arrangements makes the assessment easier and prevents queries.
Requirements for the childcare deduction
The deduction for childcare costs is available to parents whose children have not yet exceeded the age relevant for the deduction and who are cared for by third parties because both parents are employed, are in education or cannot provide the care themselves for health reasons.
Third-party care includes, for example, daycare centres, day families or care by relatives, provided this is paid for and declared accordingly.
For single parents, their own employment or education alone is sufficient as a requirement, whereas for couples both parents generally have to meet the relevant condition. A common mistake is to claim the deduction even though one parent is not employed and the care could therefore also be organised privately.
- Daycare centre or crèche
- Day family or childminder
- After-school care or school day structures
- Paid care by relatives
General child deduction
In addition to the childcare deduction, there is a general child deduction that is granted regardless of actual childcare costs, as long as you mainly provide for the child's maintenance. This deduction is set annually and differs between the Confederation and the cantons.
For parents living separately or divorced, the child deduction is generally granted to the parent who holds parental responsibility or custody or who provides the majority of the maintenance.
Proof of childcare costs
For the childcare deduction, you need invoices or confirmations from the childcare facility or the caregiver stating the amounts paid and the child cared for.
For care within the family, it must additionally be shown that this was actually paid for and declared as income so that the tax administration recognises the deduction.
It is advisable to file the receipts separately per child and type of care, especially if several types of care are combined, for example daycare on some days and a day family on others. This makes the total easy to trace at the end of the year.
Special features for separated parents
In the case of joint parental responsibility with alternating custody, the allocation of child and childcare deductions between the parents may be regulated differently. The actual circumstances and the cantonal practice are decisive.
It is advisable to document maintenance agreements and shares of care clearly and completely in order to be able to answer queries from the tax administration easily.
Even if children live predominantly with one parent but are occasionally cared for by the other parent, the question may arise as to who may claim the corresponding childcare costs. As a rule, what matters is who actually bore the costs and whose employment made the care necessary.
Several children and different types of care
If you have several children who are cared for differently, for example a younger child in daycare and an older one in after-school care, you should show the costs separately per child. This allows the maximum amount per child to be applied correctly and keeps the tax return traceable.
If the childcare situation changes during the year, for example due to a change of daycare centre or starting school, it is advisable to file the receipts chronologically so that the total costs can be compiled easily at the end of the year.
Distinction from other deductions
The childcare deduction must be distinguished from general child-related costs such as clothing, leisure activities or tutoring, which in principle are not separately deductible but are considered covered by the general child deduction.
Meal costs during the childcare period, for example lunch at after-school care, may also be treated differently depending on the canton. In cases of doubt, check whether such ancillary costs are included in the invoice from the childcare facility and are to be declared accordingly.
Holiday care and other special cases
During the school holidays, many parents organise additional care, for example through holiday camps, sports camps or extended day structures. Whether such offerings count as deductible third-party care depends on whether the care purpose or rather the leisure and experience character is predominant.
For blended families or children with changing living arrangements, it is advisable to clearly assign the childcare costs to the respective periods and to the parent bearing them, so that the tax returns of both households remain consistent. A brief written exchange between the households at the end of the year can help to identify double deductions or forgotten costs early on and to coordinate the tax returns of both parents.
What you should have ready
- Invoices from the daycare centre or day family
- Proof of employment or education of both parents
- Confirmation for paid care within the family
- Details of parental responsibility and custody
- Maintenance agreement for separated parents
Frequently asked questions
Sources
General information, not individual tax advice. Status: August 2026. The current guidelines of your canton and the official information of the tax authorities are decisive.
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