Tax-deductible charity donations: how it works

Reduce your taxes by supporting a humanitarian cause

Médecins du Monde Switzerland, an officially recognized non-profit organization of public interest, accepts donations from the public. By supporting our actions, you can reduce the amount of taxes you owe. Read on to find out how you can claim a tax deduction for your donations.

What is a tax deduction?

A tax deduction lowers the amount of income tax you owe. In Switzerland, donations made to organizations such as Médecins du Monde are tax-deductible and should be declared when you file your income taxes.

Various types of donations to non-profit organizations are eligible for these tax deductions: one-time donations, regular donations, and bequests.

How to obtain your tax deduction

Donations made to Médecins du Monde Switzerland, an officially recognized non-profit organization of public interest, are tax-deductible.

Direct federal tax

• Natural persons: Contributions made to organizations of public interest with their head office in Switzerland may be deducted from direct federal tax (art. 33a, LIFD – Swiss direct federal tax act). Donations for the tax year must total at least CHF 100 and may not exceed 20% of net income.
• Moral persons: The deduction for donations is limited to 20% of net profit (art. 59 para. 1 let. c, LIFD – Swiss direct federal tax act).

Municipal and cantonal taxes

Donations made to support non-profit organizations are deductible up to the limit established by individual cantons (art. 9 para. 2 let. i, LHID – Swiss federal law on the harmonization of direct cantonal and municipal taxes) To see the applicable conditions in your canton, refer to the deductibility table by canton.

To obtain your tax deduction, remember to submit the tax receipts for all donations made during the relevant year.