Property Maintenance Deduction Calculator

At the federal level and in most cantons, the flat-rate deduction is 10% of the imputed rental value or rental income for properties up to 10 years old and 20% from 10 years onwards. With an imputed rental value of CHF 24,000 and a property over 10 years old, this yields a flat-rate deduction of CHF 4,800. Some cantons have different rates or additional tiers. The flat-rate deduction covers all maintenance costs, insurance premiums, and administration costs -- an additional deduction for actual costs is then not possible.

You can choose anew each year. The actual deduction is worthwhile for major renovations: a kitchen replacement (CHF 30,000-50,000), a heating replacement (CHF 20,000-40,000), or a roof renovation (CHF 40,000-80,000) significantly exceeds the flat-rate deduction. Tip: Spread larger renovations across multiple tax years. In the renovation year, choose the actual deduction; in the other years, use the flat rate. This way you maximise the deduction and optimally reduce your income tax.

Deductible as value-preserving: repairs, painting, plumbing and heating maintenance, garden maintenance, caretaker costs, building insurance, administration costs. Not deductible are value-enhancing investments (extensions, swimming pools). Exception: Energy-efficient renovations (insulation, heat pumps, solar systems) are also deductible even if they are value-enhancing. Unused deductions can be carried forward to the following two tax periods.