Effective January 1, 2029, the deduction for property maintenance will be eliminated. The 2028 tax year will be your last—giving you a good two years to plan upcoming work in an organized manner.
For rented or leased properties, the maintenance deduction will remain in effect—even after 2029. Nothing will change in this regard for property owners and management companies.
For our Softening systems, which are in Single-family homes Once they are in use, we estimate a service life of about 20 years. Of course, this can vary depending on usage and maintenance.
We offer the following recommendation, as the final decision always rests with our customers. A system that is over 18 years old, even if it is still operational, has undergone a certain degree of wear and tear, and the maintenance costs—as well as the risk of malfunctions and repair expenses—over the next 5 years will be significant. In addition, for some models, we no longer have all spare parts in stock, meaning that in the event of a malfunction, repairs can no longer be performed—this most often affects control components.
Therefore, the following should be taken into consideration: Starting in 2029 for owner-occupied residential property Not only replacement costs, but also repair costs can no longer be deducted. If you replace such a device, you’ll have significantly lower maintenance costs over the next five years with a new system. You can therefore of equal value Replacement through and including the 2028 tax year You can still claim it as a tax deduction and reduce your maintenance costs for a few years, since the appliance is as good as new. This factor is often overlooked.
Our service staff strive to provide recommendations regarding system replacement during any type of visit. These recommendations take into account the system's age, the availability of replacement parts, the system's condition, and current or anticipated repair costs.
We also understand the argument, from a sustainability perspective, that one should not replace an appliance that still works. However, the policy change regarding the elimination of the imputed rental value is an exceptional situation in which, for the reasons mentioned above, it is certainly worth considering this option nonetheless.
We also often find that, because of this, Consideration or repairs that no longer make economic sense but are still requested. Unfortunately, it often happens that a few months after these repairs, the equipment fails beyond repair, which then leads to disputes. In such cases, given the current situation, one should opt to replace the system whenever possible.
«Since the change in the imputed rental value system is an exceptional situation, it’s worth considering replacing equipment that is still functioning but has reached the end of its useful life, consumes a lot of energy, or is very prone to malfunctions!»
Head of Service
On September 28, 2025, the people and the cantons approved the reform of home ownership taxation with 57.7 percent voting in favor. After that, the only question remaining was the effective date. On April 1, 2026, the Federal Council decided that the reform would take effect on January 1, 2029.
That’s exactly where most people are mistaken. There are many posts circulating online that still mention 2028—that was an earlier proposed date that the cantonal finance directors rejected.
In short: Current law will remain in effect through the 2028 tax year. Beginning January 1, 2029, the deduction for property maintenance will no longer apply to owner-occupied residential property—at the federal, cantonal, and municipal levels.
You maintain your property in its current condition or restore it to that condition. The prerequisite is an age-related loss of value—meaning the system requires maintenance. The classic scenario: a system has reached the end of its useful life and is replaced with an equivalent one. Whether it is still operational at the moment is not a deciding factor.
They add to or improve something beyond mere maintenance—such as a feature that did not exist before. This does not qualify as a deduction for income tax purposes. However, the costs will later reduce the property gains tax.
Important for your records: Value-enhancing investments are not considered a loss for tax purposes. They are treated as investment costs and reduce the property gains tax upon a future sale—even after 2029. These invoices should be kept in a folder that will last twenty years or longer. The details of this distinction are governed by cantonal guidelines, such as those issued by the Canton of Zurich on Property Maintenance.
The deduction for child support remains unchanged. Anyone who has a Apartment building If a property is rented out, it is not affected by this part of the reform—not even when it comes to the building services in the basement.
Value-enhancing investments remain deductible as capital expenditures. What you invest in your home today will continue to reduce your tax liability when you sell it.
These deductions do not apply to direct federal tax. The cantons may continue to offer them for a limited time. Whether they do so, and to what extent, varies by canton and, in some cases, is still undecided—it’s worth clarifying this early on.
Programs run by the federal government, cantons, and municipalities are not tied to the tax reform and will continue independently of it.
Through the 2028 tax period. Effective January 1, 2029, the deduction for owner-occupied residential property will no longer apply at the federal, cantonal, and municipal levels.
Generally speaking, yes—if an existing system is replaced with one of equal value, it is considered maintenance. For a system at the end of its useful life, it does not matter whether it has already failed. If the system is replaced with a significantly larger or higher-value system, the cost is apportioned. The final determination rests with the cantonal tax authority.
No. An initial installation is considered to add value to the property and is not deductible for income tax purposes—the deadline does not change this. Whether the installation is worth it depends on water hardness, consumption, and the condition of your home’s plumbing and heating systems. However, the amount will be credited as a capital expense for purposes of a future property gains tax.
No. Water softeners are not included among the measures listed in the relevant regulation as energy-saving and environmental protection measures. The indirect effect on energy consumption resulting from a limescale-free heating coil is technically real, but it is not relevant for tax purposes.
For rented or leased properties, maintenance costs will remain deductible even after 2029. In the case of mixed use—partly owner-occupied, partly rented—a distinction is made.
We recommend installing a water softening system when water hardness exceeds 20 °fH. At this level, you’ll see significant benefits: less cleaning effort, longer maintenance intervals for water-carrying components, and reduced use of cleaning agents. The decisive factor is the measured hardness at your address; you can find out this value from your water supplier or by using our free test strips.
As of September 2026. Some of the implementing regulations for the reform are still being drafted, and cantonal practices vary. This page is intended for general information purposes only and does not replace individual tax advice. For information regarding your personal situation, please contact your cantonal tax authority or a fiduciary firm.
Don’t let the tax deadline dictate what gets done—only when. It makes sense to bring forward anything that’s due anyway. Leave anything that still has ten years to go alone. And starting in 2029, you’ll have to pay for any damage in full yourself. This makes maintenance more important than it has been so far.
