Tax Return 2025: Deadlines, VaudTax, GeTax and Deductions — In Vaud, five deadline thresholds mark the filing of the 2025 tax return — from 31 March to 30 Novem
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Tax Return 2025: Deadlines, VaudTax, GeTax and Deductions
Cantonal deadlines, VaudTax and GeTax tools, LPP [occupational pension] deductions and professional expenses: everything you need to know for the 2025 tax…
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Introduction
In Vaud, the ordinary deadline for filing the 2025 tax return expires on 31 March 2026 — extendable, under certain conditions, until 30 November 2026. An LPP buy-back of CHF 50'000 declared this year generates a tax saving of approximately CHF 14'000 for a taxable income of CHF 120'000 in Vaud. These two facts are sufficient to frame the issue: deadlines are strict, tax gains are substantial, and the cantonal tools do not do the work for you.
VaudTax 2025 or GeTax: Which Tool for Which Canton?
VaudTax is the official application of the canton of Vaud for entering and filing the 2025 tax return for natural persons. GeTax fulfils the same function for the canton of Geneva. Both tools allow direct electronic submission to the cantonal tax authority, but their functional scope differs on fiscally significant points.
VaudTax pre-fills salary data transmitted by employers via electronic salary certificates, as well as civil status information. It does not automatically calculate the tax saving linked to an LPP buy-back, does not generate provisions for doubtful debts, and does not incorporate the depreciation schedules specific to the self-employed. These elements must be entered manually, with supporting documents, in the relevant fields.
GeTax offers a similar interface. In Geneva, the deduction for childcare expenses reaches up to CHF 25'800 per child in 2025 according to the Geneva cantonal scale — an amount that GeTax does not pre-fill automatically. The taxpayer must enter the documented actual costs. The tool also does not flag the opportunity of an LPP buy-back, nor does it calculate the impact of accelerated depreciation on a property.
Both platforms are data-entry tools, not tax optimisation tools. The imputed rental value of owner-occupied properties is pre-filled in Vaud on the basis of cadastral data, but the deduction for maintenance costs (flat-rate or actual method) remains for the taxpayer to choose and justify. In Geneva, the same logic applies, with a flat-rate maintenance allowance of 20% of the gross imputed rental value for buildings less than 10 years old and 30% for older buildings.
Official Deadlines for the 2025 Tax Return in Vaud and Geneva
In Vaud, the ordinary deadline for the 2025 tax return (income and assets for the 2025 tax year) is set at 31 March 2026. This deadline applies to natural persons domiciled in the canton on 31 December 2025.
In Geneva, the ordinary deadline is identical: 31 March 2026. However, the Geneva cantonal tax authority (AFC-GE) grants a first automatic extension until 30 June 2026 upon simple online request via GeTax or by post.
For Vaud, an extension may be obtained until 31 October 2026 via a reasoned request submitted before the expiry of the initial deadline. A further extension until 30 November 2026 is possible in particular circumstances (incapacity to work, complex estate, accredited professional representative).
Failure to observe the deadlines exposes the taxpayer to an assessment by default in Vaud (Art. 130 LIFD [Federal Act on Direct Federal Tax]), based on data available to the authority — generally unfavourable to the taxpayer. In Geneva, a fine for late filing may reach CHF 10'000 under Art. 69 of the Geneva Act on the Taxation of Natural Persons (LIPP/GE).
Professional tax representatives benefit in Vaud from an extended global deadline of 30 November 2026 for all their clients, subject to accreditation with the AFC-VD. This provision is set out in the annual circular of the Vaud Cantonal Tax Administration.
2025 Deductions: LPP Buy-Back, Professional Expenses, Imputed Rental
The LPP buy-back is one of the most powerful deduction levers available in 2025. In Vaud, a buy-back of CHF 50'000 for a taxpayer with a taxable income of CHF 120'000 generates a combined tax saving (direct federal tax + Vaud cantonal and communal tax) of approximately CHF 14'000, according to the 2025 scales published by the Cantonal Tax Administration. The amount eligible for buy-back is capped at the pension gap shown on the LPP certificate issued by the pension fund. For an understanding of the basic mechanisms, see our guide on LPP and the 2nd pillar in Switzerland.
In Geneva, the tax saving from an LPP buy-back of the same amount is slightly lower due to a less progressive cantonal scale at intermediate brackets, but remains significant: approximately CHF 11'500 to CHF 12'000 for the same income profile.
Deductible professional expenses differ between the two cantons. In Vaud, the flat-rate deduction for employed persons' professional expenses is set at 3% of net salary, with a minimum of CHF 2'000 and a ceiling of CHF 4'000 (2025 scale, Art. 26 LIFD for the federal level). For commuting costs, the effective deduction for public transport is unlimited at the Vaud cantonal level, whereas direct federal tax caps it at CHF 3'000.
In Geneva, the flat-rate professional deduction amounts to 25% of net employment income, capped at CHF 12'300 for cantonal and communal tax (ICC). This structural difference with Vaud is systematically under-exploited by Geneva taxpayers who do not reconstruct their actual costs.
Imputed rental value is a line item that is often poorly managed. In Vaud, it is determined by the cantonal land register and represents on average 70% of the property's rental yield value. Owners may deduct actual maintenance costs (invoices) or the flat rate of 10% (building less than 10 years old) or 20% (building more than 10 years old) of the gross imputed rental value. The choice of the actual method is systematically more advantageous for older properties that have undergone significant works. For a detailed analysis of the applicable scales, see our article on Vaud income tax 2025.
Contributions to pillar 3a are deductible up to CHF 7'258 for employed persons and up to CHF 36'288 for the self-employed without a pension fund in 2025 (LIFD amounts, Art. 82).
Tax Return 2025: Deadlines, VaudTax, GeTax and Deductions — Geneva offers a flat-rate deduction 4 times higher than Vaud, but Vaud favours public transport with
Self-Employed Individuals and SMEs: Provisions, Depreciation
A self-employed person in Vaud with a turnover of CHF 500'000 may set aside a provision of up to 10% of outstanding receivables as a provision for doubtful debts, representing CHF 50'000 of direct deduction from taxable profit, in accordance with Federal Tax Administration circular No. 28 on the valuation of securities and receivables.
Depreciation on fixed assets is deductible according to the rates published in the AFC [Federal Tax Administration] circular. For IT equipment and software, the permitted straight-line depreciation rate is 40% per year. For commercial vehicles, it is 40% on a declining-balance basis. A self-employed person who invests CHF 80'000 in IT equipment in 2025 may deduct CHF 32'000 in the first year, reducing taxable profit by that amount. Accelerated depreciation permitted for tax purposes is distinct from accounting depreciation — both must be reconciled in the notes to the accounts.
For SMEs subject to corporate tax in Vaud, the combined effective rate (direct federal tax of 8.5% on net profit + Vaud cantonal and communal tax) amounts to approximately 13.99% for a company with taxable profit of CHF 100'000, based on the 2025 rates for the municipality of Lausanne. In Geneva, the combined effective rate for the same company profile is also 13.99%, following the RFFA [Corporate Tax Reform and AHV Financing] reform of 2020, which harmonised rates downwards.
Provisions for future risks (ongoing litigation, product warranties) are permitted provided they are supported by documentary evidence. An undocumented provision is systematically reversed by the tax authority upon audit. For the accounting management of these items, the detailed analytical accounting formulas set out in our dedicated article allow calculations to be structured in a verifiable manner.
Continuing education costs directly related to professional activity are deductible without limit for the self-employed (Art. 27 para. 2 LIFD). For employed persons, the deduction is limited to CHF 12'700 per year at the federal level in 2025. VaudTax and GeTax do not automatically calculate the distinction between initial training (non-deductible) and continuing education (deductible) — this classification is the taxpayer's responsibility.
Deadline Extension: Procedure and Limits in Vaud and Geneva
In Vaud, the extension request must be submitted before 31 March 2026, electronically via VaudTax or by post to the Tax Office of the district of domicile. An ordinary extension until 31 October 2026 is granted upon simple reasoned request, without any specific medical or professional supporting document. A second extension until 30 November 2026 requires specific justification (professional representative, documented complex situation).
In Geneva, the first extension until 30 June 2026 is quasi-automatic via GeTax. An extension beyond this date requires a written request to the Geneva Cantonal Tax Administration (AFC-GE), accompanied by supporting reasons. The AFC-GE generally grants extensions until 30 September 2026 for taxpayers represented by an accredited representative.
Beyond the maximum cantonal deadlines, the authority proceeds to an assessment by default in both cantons. In Vaud, this assessment is based on available data (income declared in previous years, increased by a flat-rate coefficient). Challenging an assessment by default follows the objection procedure provided for under Art. 132 LIFD, with a deadline of 30 days from notification.
A request for an extension does not suspend the obligation to pay provisional instalments. In Vaud, the 2026 instalments are calculated on the basis of the last notified assessment. A shortfall in instalments identified at the final assessment gives rise to compensatory interest at a rate of 3% per annum (2025 rate for the canton of Vaud).
Common Costly Errors in VaudTax or GeTax
The first recurring error concerns imputed rental value. In Vaud, some taxpayers accept the pre-filled value without checking whether a recent cadastral revision has increased the rental yield value of the property. An overestimated imputed rental value of CHF 5'000 represents an annual tax overpayment of CHF 1'500 to CHF 1'800 depending on the municipality of domicile and the taxpayer's marginal tax rate.
The second error relates to commuting costs. In Vaud, the deduction for commuting costs by private vehicle is capped at 70 km per single journey (i.e. 140 km return) for cantonal tax purposes. Many taxpayers enter the actual distance without applying this cap, resulting in an adjustment upon audit.
In Geneva, the third frequent error is the omission of the childcare deduction. At CHF 25'800 per child, forgetting a single child in external care generates an excess tax liability of CHF 5'000 to CHF 7'000 depending on the household's marginal rate.
Fourth point: an LPP buy-back made in 2025 is deductible in the year of payment. GeTax and VaudTax do not automatically flag whether the declared buy-back complies with the three-year rule set out in Art. 79b LPP — which prohibits any capital withdrawal within three years of a voluntary buy-back, on pain of tax reclassification. A taxpayer who makes a buy-back of CHF 30'000 in 2025 and withdraws their LPP capital in 2027 will have the 2025 deduction reversed retroactively.
Fifth error: the omission of private debit interest. In Vaud, interest on mortgages and private loans is deductible up to the amount of investment income increased by CHF 50'000. A taxpayer with CHF 10'000 of investment income may deduct up to CHF 60'000 of debit interest. This rule, set out in Art. 33 para. 1 let. a LIFD, is overlooked by a significant proportion of taxpaying property owners.
Sixth error: donations to recognised public-interest institutions. In Vaud, donations are deductible between CHF 100 and 20% of net income for cantonal tax purposes. GeTax and VaudTax do not import donation certificates issued by foundations — the taxpayer must enter them manually. For a complete overview of the tax calculation applicable to your salary situation, see our article on payroll tax calculation.
Conclusion: Engaging a Fiduciary for the 2025 Tax Return
The 2025 tax return in Vaud and Geneva combines strict deadlines, cantonal tools with limited optimisation functionality, and specific deductions that neither VaudTax nor GeTax flag proactively.
Engaging Fiduciaire Vaudoise to prepare or review the 2025 tax return makes it possible to systematically identify and quantify the applicable deductions: LPP buy-back, provisions, depreciation, actual professional expenses, childcare deductions, and contestable imputed rental value. For a typical profile (employed person in Vaud, income CHF 150'000, property owner), the difference between a self-prepared return and one prepared by a professional commonly amounts to CHF 8'000 to CHF 15'000 in annual tax savings.
Contact our firm for an initial tax analysis consultation — before 31 March 2026, to preserve all deadline options.
"The information contained in this article is provided for purely informational purposes and does not constitute personalised tax or legal advice. For any specific situation, please consult a qualified tax adviser or the competent cantonal authority."
FAQ
The ordinary deadline is set at 31 March 2026 for natural persons domiciled in the canton of Vaud on 31 December 2025. An extension until 31 October 2026 is obtainable upon simple reasoned request submitted before that date to the Tax Office of the district of domicile. A further extension until 30 November 2026 is possible for accredited professional representatives or in documented complex situations.
Élodie Rochat
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