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MyTaxAdvisor

Tax guide for freelancers & self-employed

Everything you need to know about taxation as a freelancer or self-employed person in Switzerland: obligations, deductions, social contributions and optimization strategies.

Updated February 2026

CHF 36,288
Pillar 3a cap without 2nd pillar
5.4–10%
AHV/IV/EO contributions
CHF 100,000
VAT registration threshold

How self-employed taxation works

In Switzerland, the self-employed individual (sole proprietorship, freelancer) is taxed on the net income from their self-employment: turnover minus all justified business expenses. This income is added to any other income (rental income, investment returns) to determine total taxable income.

Unlike employees, self-employed persons pay their own social contributions (AHV/IV/EO). These contributions are calculated on net income from the activity and range from 5.371% to 10% depending on the amount. They are fully deductible from taxable income, which reduces the effective burden.

Accounting is a legal obligation. Below CHF 500,000 in turnover, simplified accounting (income and expenses) is sufficient. Above this threshold, complete commercial accounting (balance sheet, income statement) is required by the Swiss Code of Obligations.

Self-employed persons benefit from specific deductions unavailable to employees: full deduction of business expenses, expanded pillar 3a (CHF 36,288 instead of CHF 7,258), depreciation on professional equipment, and provisions for business risks. These advantages make tax optimization a powerful lever for the self-employed.

The tax year follows the calendar year ( to ). The return must be filed within cantonal deadlines (March 15 or 31 of the following year) with the annual accounts attached.

Key deductions for the self-employed

Expanded pillar 3a

Up to CHF 36,288/year (20% of net income) without 2nd pillar, compared to CHF 7,258 for employees

Professional premises

Office rent, coworking space, or proportional share of housing if home office

Professional vehicle

Costs proportional to professional use (fuel, insurance, depreciation, leasing)

AHV/IV/EO contributions

Fully deductible from taxable income (5.371% to 10% of net income)

Equipment & software

Computer, phone, licenses, subscriptions, supplies — depreciable or deductible

Professional insurance

Professional liability, loss of earnings (daily allowance), accident insurance (UVG)

Continuing education

Courses, seminars, certifications related to professional activity

Accounting fees

Fiduciary fees, accounting software, audit costs

Social obligations and pension planning

1st pillar — AHV/IV/EO (mandatory)

Contributions from 5.371% to 10% of net income. Registration with the cantonal compensation fund. Quarterly advance payments based on estimated income, with final settlement after definitive taxation. Contributions are fully deductible.

2nd pillar — BVG (optional for self-employed)

Self-employed persons are not obligatorily affiliated with the 2nd pillar, but can voluntarily join through their professional association's fund or the Substitute Occupational Benefit Institution. Affiliation allows deductible buybacks and better disability and death coverage, but reduces the pillar 3a cap to CHF 7,258.

3rd pillar — Pillar 3a (highly recommended)

Without 2nd pillar: deduction of 20% of net income, max CHF 36,288/year. With 2nd pillar: max CHF 7,258/year. Pillar 3a is the most powerful tax lever for the self-employed. Open multiple accounts (up to 5) to optimize taxation on withdrawal by staggering them over several years.

Accident insurance — UVG (mandatory)

Self-employed persons must insure themselves against occupational and non-occupational accidents through private UVG insurance. The premium is deductible as a business expense. Loss of earnings insurance (daily allowance) is optional but highly recommended.

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Frequently asked questions

Do I need to register as self-employed with AHV?
Yes, registration with the AHV compensation fund is mandatory for any self-employed activity in Switzerland. You must prove your self-employed status (multiple clients, entrepreneurial risk, own investments). Registration is done through the compensation fund of your canton of residence. AHV/IV/EO contributions are calculated on your net income and range from 5.371% (income < CHF 9,800) to 10% (income > CHF 58,800).
Can I deduct my home office as a self-employed person?
Yes, if you use a room in your home exclusively or primarily for professional purposes, you can deduct a proportional share of your rent or imputed rental value, as well as utilities (electricity, heating, internet). The deduction is calculated based on the professional area compared to the total area. A 15 m² office in an 80 m² apartment allows you to deduct approximately 19% of rent and utilities.
How does VAT work for self-employed in Switzerland?
VAT registration is mandatory if your annual turnover exceeds CHF 100,000. Below this threshold, registration is voluntary but can be advantageous if your clients are businesses (who recover VAT). The standard rate is 8.1% since 2024. The effective method (VAT collected minus VAT paid) or the net tax rate method (NTRM, simplified flat rate) are both available. The NTRM is often preferable for service providers with few material expenses.
Is pillar 3a different for self-employed?
Yes, self-employed individuals without a 2nd pillar (BVG) benefit from a significantly higher pillar 3a deduction cap: 20% of net income from self-employment, up to a maximum of CHF 36,288 in 2025 (compared to CHF 7,258 for employees). This is a major tax optimization lever. Self-employed persons voluntarily affiliated with a 2nd pillar are limited to the standard cap of CHF 7,258 but can combine both levers (3a + BVG buybacks).
What expenses can a self-employed person deduct?
Self-employed individuals can deduct all justified business expenses: office or business premises rent, materials and supplies, professional vehicle costs (proportional to professional use), professional insurance (liability, loss of earnings), professional association dues, accounting and fiduciary fees, marketing and advertising costs, depreciation on equipment, training costs related to the activity, and entertainment expenses. Rigorous accounting with receipts is essential.
Can a foreign national with a B permit be self-employed?
B permit holders can work as self-employed in Switzerland, but must obtain specific authorization from the cantonal population office. The B permit is generally tied to an employer, and switching to self-employment requires a permit modification. EU/EFTA nationals benefit from freedom of movement and can more easily establish themselves as self-employed. AHV contributions and tax filing are the same as for a Swiss self-employed person.

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