Mileage Allowance & Travel Expenses: Current Rates for Self-Employed

01Current Mileage Rate 2026

The mileage allowance for passenger cars in 2026 is CHF 0.74 per kilometre (source: TCS). In the previous year 2025, the rate was CHF 0.76/km. The rate is adjusted annually and is based on actual average vehicle costs (depreciation, fuel, insurance, maintenance).

The flat rate covers all vehicle costs — you cannot additionally deduct fuel or insurance separately if you use the flat-rate approach. If you also use your business vehicle privately, you need to account for the private use portion of the business vehicle.

02Commute vs. Business Trip

For tax purposes, the distinction between a commute and a business trip is crucial:

Commute

The commute is the journey from your home to your regular workplace. For self-employed individuals who work from home, there is no commute — and therefore no deduction. Those with an external office can deduct commuting costs to a limited extent (cantonal limits apply).

Business trip

Trips to clients, trade shows, suppliers or other business appointments count as business trips. These are fully deductible as business expenses — with no monetary cap. Our article on deducting expenses as a self-employed person explains what other costs you can claim.

03Public Transport Deductions

If you travel by public transport, you can deduct the actual costs. For commuting, the direct federal tax sets a cap of CHF 3'300 per year. Cantonal limits vary and may be higher or lower.

For business trips by public transport (e.g. a train ride to a client), there is no monetary cap — the actual costs are fully deductible as business expenses.

04Additional Meal Costs

Additional meal costs can only be deducted for business trips away from your usual workplace — for example, when you eat lunch at a client's location and cannot use your own kitchen.

Not deductible: daily meals during your normal commute. For self-employed individuals, there is no fixed federal rate — you deduct the actual, reasonable costs as business expenses.

05Practical Example: Calculating Mileage

A graphic designer drives to a client 3 times per week. The one-way distance is 25 km.

The graphic designer can therefore deduct CHF 5'328 per year as a business expense for travel costs.

06Frequently Asked Questions About Mileage & Travel Expenses