Until the end of 2028, maintenance and energy-saving works on your home remain tax-deductible everywhere in Switzerland. From 2029, with the end of the imputed rental value, maintenance is no longer deductible anywhere, and the rest depends on your canton: whether it keeps the deduction for energy-saving investments, and whether it introduces a tax on second homes. Here is what federal law sets, and where the 26 cantons stand on 15 October 2026.
Until the end of 2028: what stays deductible everywhere
As long as the old regime applies, owner-occupiers can deduct from their taxable income the costs of maintenance and repairs, investments in energy saving and environmental protection, demolition costs ahead of a replacement building, and work on listed historic buildings.
Three practical points matter for the final years:
- Which year counts. The law does not say: depending on cantonal practice, it is the invoice date or the payment date (Federal Supreme Court, ruling 2C_456/2017). Geneva, Vaud and Bern use the invoice date (Geneva; Vaud, both in French). To stay under the old regime, it is best to have the works invoiced, and paid, by 2028 at the latest.
- Carry-forwards. Today, an energy-saving or demolition deduction that exceeds one year's income can be carried forward over the next two tax periods. According to the Federal Department of Finance, carried-forward amounts can no longer be deducted for federal tax from 2029 (FDF proposal of 27.2.2026, in German). In the cantons, the carry-forward only survives if the canton keeps the deduction.
- Condominiums. Payments into a condominium's renovation fund will no longer be deductible after the switch, the tax offices of Appenzell, St. Gallen and Thurgau point out (AI, in German). In Valais, an extra payment is only deductible if the works can actually start before 31 December 2028 (Valais parliament, in French).
From 2029: what federal law sets
The law passed by Parliament, linked to the constitutional article accepted by voters on 28 September 2025, allocates the deductions as follows (text of the law, Federal Gazette, in French):
| Deduction (owner-occupied home) | Direct federal tax | Cantonal and municipal taxes |
|---|---|---|
| Maintenance and repairs | Abolished | Abolished |
| Energy saving and environmental protection | Abolished | Canton's choice, until 2050 at the latest |
| Demolition ahead of a replacement building | Abolished | Canton's choice |
| Work on listed historic buildings | Kept | Canton's choice |
For a let property, nothing changes: rents remain taxable and maintenance deductible. The Constitution also allows cantons to levy a property tax on second homes used mainly by their owners, to offset the end of the imputed rental value (Art. 127 para. 2bis of the Federal Constitution, in French). What happens to mortgage interest and the first-time buyer deduction is explained in our guide on the end of the imputed rental value.
Canton by canton: where the 26 cantons stand
As of 15 October 2026, no canton has adopted its implementing law; all are aiming for 1 January 2029. The table summarises the known official positions — government draft, parliamentary vote or announced consultation:
| Canton | Status on 15 October 2026 |
|---|---|
| Aargau | The government wants to keep the energy deduction until 2050 at the latest; no tax on second homes planned; consultation closed in June 2026 · ag.ch |
| Appenzell Inner-Rhodes | No official announcement; the old law applies until the switch · ai.ch |
| Appenzell Outer-Rhodes | Nothing decided; in 2025 the government opposed a tax on second homes · ar.ch |
| Basel-Landschaft | Parliament has asked to keep the energy-saving and demolition deductions (November 2025); a tax on second homes is not on the agenda · Landrat BL |
| Basel-Stadt | Energy deduction under review; bill announced · Grosser Rat BS |
| Bern | Keeping the energy deduction requested by parliament and budgeted from 2029; optional municipal tax on second homes, with a constitutional amendment and popular vote; consultation at the end of 2026, vote expected at the end of 2028 · Bern government |
| Fribourg | The cantonal parliament voted to keep the energy and heritage deductions, and rejected a tax on second homes (2 September 2026); consultation on the law planned for September 2027 · fr.ch |
| Geneva | The government is considering keeping the energy deduction; no bill yet · ge.ch |
| Glarus | No cantonal tax on second homes; the government supports a legal basis allowing communes to levy one; tax revision at the 2028 Landsgemeinde · gl.ch |
| Grisons | The government proposes to abolish the energy-saving and demolition deductions, keep the heritage deduction, and introduce a cantonal tax of 1.5 per mille on second homes, to which communes may add their own; consultation until 27 November 2026 · gr.ch |
| Jura | Nothing official on the energy deduction; a tax on second homes is being studied (April 2026) · Jura official gazette |
| Lucerne | Keeping the energy-saving, heritage and demolition deductions is planned; the government considers a tax on second homes disproportionate · steuern.lu.ch |
| Neuchâtel | The government was preparing to keep it until 2050, but the cantonal parliament asks it to reduce deductions in favour of subsidies (May 2026); second homes under consideration · ne.ch |
| Nidwalden | No tax on second homes; keeping the energy deduction under review; bill announced within a year (June 2026) · nw.ch |
| Obwalden | No official announcement found |
| Schaffhausen | A motion to keep the energy deduction was put to parliament in May 2026; no bill yet · sh.ch |
| Schwyz | No bill; keeping the energy deduction is being studied in parliament |
| Solothurn | No official announcement found |
| St. Gallen | Nothing decided; consultation planned from 31 December 2026 to 28 February 2027 · St. Gallen parliament |
| Thurgau | Nothing official on the energy deduction; in 2024 the government opposed a tax on second homes; the cantonal property tax ends on 1 January 2029 · tg.ch |
| Ticino | Cantonal tax on second homes in preparation; energy deduction: motion pending · ti.ch |
| Uri | The government wants to abolish the energy-saving and demolition deductions, keep the heritage deduction, and allow communes to levy a tax on second homes; consultation planned for November 2026 · ur.ch |
| Valais | Energy deduction not yet decided; parliament has asked for a tax on second homes (November 2025), rate not set · Valais parliament |
| Vaud | Nothing decided; no bill yet; heritage deduction unchanged · Vaud parliament |
| Zug | No official announcement found |
| Zurich | The government does not, for now, plan to keep the energy deduction and relies on subsidies; a motion to keep it until 2050 is pending · zh.ch |
This table will be updated as bills are published, mostly in 2027 and 2028.
What the table shows
- Towards keeping the energy deduction: Bern, Fribourg, Aargau, Lucerne and Basel-Landschaft, where parliament has asked for it; Geneva is considering it.
- Towards dropping it: Zurich for now, Grisons and Uri in their drafts; Neuchâtel is undecided, its parliament preferring subsidies.
- Second homes: cantonal tax in Grisons (draft) and Ticino (in preparation); optional municipal tax in Bern, Uri and Glarus; rejected in Fribourg, ruled out in Lucerne and Nidwalden; requested by parliament in Valais.
What it means for your works
Have maintenance invoiced by the end of 2028
Maintenance of an owner-occupied home will no longer be deductible anywhere from 2029. Works already planned — roof, façade, kitchen, bathroom — are best invoiced and paid by 2028.
Distinguish maintenance from energy saving
Insulation or a heat pump may remain deductible after 2029 in cantons that keep the energy deduction. A like-for-like replacement, on the other hand, counts as maintenance.
Do not count on a carry-forward after 2028
For federal tax, an energy-saving amount not used by the end of 2028 will be lost. Size your 2028 investment to what your income allows you to deduct.
Think subsidies rather than deductions
Several cantons are replacing the deduction with direct subsidies, which do not depend on your tax rate. Estimate them with the subsidy calculator and read our guide to the Buildings Programme.
Bringing works forward for tax reasons only makes sense if the project is realistic for the plot: an added storey or an extension depends on the zone, the utilisation index and the building envelope, not on the tax calendar. Knowing what your plot allows remains the first piece of information.