Year-end tax optimization — Canton Uri
A canton-specific rundown of the deductions, contributions, and timing moves that can lower your tax bill before the tax year 2026 closes.
UR
Canton code
×0.78
Cantonal multiplier
Estimated canton/commune multiplier vs. federal tax — approximate only.
12
Applicable rules
0
Canton-specific particularities
Uri: how much should you set aside?
Enter your revenue and expenses: the calculator applies Uri's multiplier and shows what to park each month for AVS and income tax.
Home office deduction
No fixed cap
If you work from home regularly and have a dedicated workspace, you can deduct a share of rent/mortgage interest, utilities, and insurance proportional to the office area.
Professional tools and training
No fixed cap
Deduct software subscriptions, hardware, books, courses, and conference fees directly tied to your business activity.
Vehicle / travel expenses
No fixed cap
Deduct business travel at CHF 0.70/km (car) or actual public transport costs. Keep a logbook for mixed-use vehicles.
Meal deduction (away from home)
No fixed cap
When working at a client site or traveling for business, deduct CHF 15/meal for lunch and CHF 27.50 for dinner.
Health insurance premium deduction
No fixed cap
Health and accident insurance premiums are deductible up to a canton-specific cap for self-employed persons.
Interest on business loans
No fixed cap
Interest paid on loans used exclusively for business purposes (equipment, working capital) is fully deductible.
Applies from CHF 50’000 revenue
Pillar 3a buy-in for a missed year (new)
Max: CHF 7’258
2026 is the first year you can buy back a Pillar 3a gap (2025). Pay the full 2026 contribution first, then buy in up to CHF 7'258 extra — both fully deductible. Requires a written application to your 3a foundation.
Pillar 3a contribution (with 2nd pillar)
Max: CHF 7’258
Contribute the maximum to your Pillar 3a account before Dec 31. This amount is fully deductible from taxable income.
Pillar 3a contribution (without 2nd pillar)
Max: CHF 36’288
As a self-employed person without a 2nd pillar, you can contribute up to 20% of net income (capped). This is the single most impactful deduction.
Pay provisional AHV before year-end
No fixed cap
AHV/IV/EO contributions paid in the current year are deductible for that year. Ensure your provisional contributions are paid before Dec 31.
Immediate asset write-off
Max: CHF 1’000
Assets under CHF 1,000 can typically be expensed immediately. For larger items, use declining-balance depreciation (often 25-40% per year depending on asset class).
VAT method optimization
No fixed cap
If your expenses are below ~40% of revenue, the flat-rate method (taux de dette fiscale nette) often saves money vs. effective method. Review annually.
Requires VAT registration
What changes in 2026 in Uri
The revised tax law is in force from 1 January 2026: the child deduction rises from CHF 6'800 to CHF 8'500 and a new general social deduction of CHF 15'300 per person is introduced (CHF 26'900 for married couples, CHF 21'200 for single-parent households). Cold progression also nudged smaller items, such as the further-education deduction to CHF 4'600. Any calculation still based on the 2025 tax year misses all of this.
Official figures and deadlines — Canton Uri
Tax multiplier (canton and capital)
The cantonal Steuerfuss is 100% and has been since 2009 — going to 110% or above would trigger a compulsory popular vote. Altdorf charges 95%. Uri has no brackets: the simple tax is a flat 7.1% on income and 1.0‰ on wealth, which in Altdorf works out to 14.665% of taxable income.
Tax return filing deadline
The ordinary filing deadline is 31 March.
Deadline extension
You request the extension online with the PID from your activation letter. Uri publishes neither a fee nor a maximum length for it, so ask the tax office if the dates matter to you.
What is specific to Uri for the self-employed
Particularity 1
The insurance-premium cap is very low: CHF 3'700 married and CHF 1'800 single, raised by half to CHF 5'550 and CHF 2'700 if you have neither a 2nd pillar nor a 3a.
Particularity 2
Childcare is deductible up to CHF 25'800, and wealth tax allowances are high: CHF 211'700 married, CHF 105'800 single and CHF 31'800 per child.
Particularity 3
If you stop trading at 55 or older, or because of invalidity, the liquidation gain is privileged: it is taxed separately at a reduced rate of 1.9% plus 1.9%.
Official sources
Facts verified against official sources on 2026-07-29. Not tax advice — confirm with your trustee or the cantonal tax office.
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Estimates only, not tax advice. The cantonal multiplier and deduction caps shown are approximate — confirm figures with your trustee or cantonal tax office before filing.