Medically reviewed by Dr. med. univ. Victor Derhartunian, FEBOOphthalmologist · Last updated: 16 September 2026
Receipts for your tax return? We issue them.Fixed prices per method, invoice and proof of payment, a medical confirmation on request
What changes with circular 11a
The old circular no. 11 of 2005 counted glasses and contact lenses as medical costs but said nothing about laser eye surgery. That led to differing practice: some cantons recognised the treatment, others examined each case individually.
Before: circular 11 (2005)
Glasses and contact lenses named, laser eye surgery not. Bern, Lucerne and St. Gallen listed laser treatment in their guidance nonetheless; Zurich and other cantons stayed silent.
New: circular 11a (from 2027)
Section 3.1 names as medical costs, among others, «glasses and contact lenses, laser eye surgery». That settles the question for federal tax; the new circular replaces the old one from the 2027 tax period.
What stays
The threshold. Only the part exceeding it is deductible, and only what you bear yourself after insurance benefits. Travel costs remain living expenses.
Thresholds: federation and cantons compared
Based on the federal tax administration’s cantonal sheets, February to April 2026. The cantons around Zurich our patients most often travel from.
| Tax authority | Threshold | Legal basis | Laser eye surgery in the guidance |
|---|---|---|---|
| Federation (direct federal tax) | 5 % of net income | Art. 33 para. 1 lit. h DBG | named in circular 11a from 2027 |
| Zurich | 5 % of net income | § 32 lit. a StG | the leaflet does not name laser eye surgery |
| Bern | 5 % | Art. 38a para. 1 lit. b StG | yes, «laser treatment of a visual defect» |
| Lucerne | 5 % | § 40 para. 1 lit. h StG | yes, the tax manual names laser treatments |
| St. Gallen | 2 % of net income | Art. 46 para. 1 lit. a StG | yes, the tax manual names eye laser treatment |
| Aargau | 5 % | § 40 para. 1 lit. i StG | no separate mention |
| Zug | 5 % of relevant net income | § 31 para. 1 lit. a StG | no separate mention |
| Basel-Stadt | 5 % of net income II | § 33 para. 1 lit. a StG | no separate mention |
| Basel-Landschaft | no threshold for cantonal tax | § 29 para. 1 lit. n StG | no separate mention |
| Grisons | 5 % of net income | Art. 36 para. 1 lit. g StG | no separate mention |
The legal bases refer to the respective cantonal tax acts (StG) and the Federal Act on Direct Federal Taxation (DBG).
A worked example: what remains deductible
Assume net income CHF 90’000, SmartSight on both eyes for CHF 5’000, plus the pre-assessment at CHF 300, no insurance benefit and no other medical costs.
| Federation (5 %) | St. Gallen (2 %) | Basel-Landschaft (0 %) | |
|---|---|---|---|
| Costs borne yourself | CHF 5’300 | CHF 5’300 | CHF 5’300 |
| Threshold | CHF 4’500 | CHF 1’800 | CHF 0 |
| Deductible | CHF 800 | CHF 3’500 | CHF 5’300 |
The tax saving is the deductible amount times your marginal tax rate. If other medical costs arise in the same year, such as dental treatment, the deductible or insurance excess, they count too and the threshold is passed sooner. That is why it pays to have the pre-assessment and the procedure in the same tax year.
How to claim the deduction
Collect receipts
Invoice, proof of payment and your insurer’s statement, including a refusal. We issue all receipts, on request with a short medical confirmation of the diagnosis.
Add up the costs
All medical costs of the year you bear yourself, not only the eyes. Deduct insurance benefits.
Enter it in the tax return
Under medical and accident costs; the software usually deducts the threshold automatically. Attach receipts or submit them on request.
If there are queries
Refer to circular no. 11a of the federal tax administration, section 3.1. For tax years before 2027 refer to the cantonal guidance where it names laser treatment.
What the circular does not say
ICL and lens exchange are not on the list. The general principle for medical treatment applies; we cannot promise recognition in an individual case.
The circular binds direct federal tax. Cantons usually follow in practice, but their own guidance is decisive.
Costs exceeding the scope of usual measures count as living expenses. A fixed price per method with an invoice is the best basis for this.
This page is orientation. For questions about your situation your cantonal tax administration or a tax adviser can help.
Further reading
all prices · health insurance · laser eye surgery overview · laser eye surgery abroad or in Zurich
Frequently asked questions about laser eye surgery and tax
Can I deduct laser eye surgery for the 2026 tax year already?
Circular 11a applies from the 2027 tax period. For 2026 the old circular 11 still applies, which does not name laser eye surgery. Cantons such as Bern, Lucerne and St. Gallen already recognise laser treatment in their guidance; elsewhere the authority decides case by case. Submit the receipts in any event.
Does the circular also apply to cantonal and municipal taxes?
Circulars of the federal tax administration concern direct federal tax. The cantonal tax acts know the same deduction with their own thresholds, and in practice cantons usually follow the federal rule. That is not a guarantee; the cantonal guidance remains decisive.
What counts towards the costs?
Pre-assessment, procedure, medication and the check-ups, as far as you pay for them yourself. Glasses and contact lenses are medical costs too. Travel and accommodation are not deductible; the circular counts transport among living expenses.
What if supplementary insurance pays part of it?
Only what you bear yourself is deductible. Benefits from basic or supplementary insurance are deducted. Attach your insurer’s statement, even if it is a refusal.
Is the deduction worth it at all?
That depends on the threshold and your marginal tax rate. Anyone with further medical costs in the same year passes the threshold more easily. In the example above CHF 800 remain deductible for federal tax, CHF 3’500 in the canton of St. Gallen.
Does this apply to ICL lenses and lens exchange too?
The circular does not name lens procedures explicitly. The general principle for medical treatment to maintain or restore health applies. Whether the authority recognises this in an individual case we cannot promise. We issue the receipts identically.
Do I need a medical certificate?
For medical costs an invoice and proof of payment are usually sufficient. On request we issue a short medical confirmation of the diagnosis. The questionnaire mentioned in the circular is only needed for disability-related costs.
What if the treatment took place abroad?
The circular does not distinguish by place of treatment, but travel costs are never deductible. Whether an invoice from abroad is recognised is up to the tax authority. More on the page laser eye surgery abroad or in Zurich.
Fixed price, receipts, pre-assessment credited.Free consultation · Strehlgasse 33, Zurich