Military service exemption tax for Swiss and dual nationals in Vaud
To verify This page has 2 items that could not be confirmed on an official page. Check them yourself before relying on them:
If you are a Swiss man (including a dual national or a newly naturalised Swiss) living in Vaud: who pays the military service exemption tax (taxe d'exemption de l'obligation de servir, TEO), how it is calculated, and how to get it refunded or paid in instalments.
Key facts
- Who: Swiss men liable for service who, in a calendar year, are not incorporated in an army unit for more than six months and are not liable for civilian service, or who do not do the military or civilian service they owe (État de Vaud, ESTV).
- Age range: from the start of the year you turn 19 to the end of the year you turn 37 at the latest (État de Vaud, ESTV).
- Amount: 3% of taxable income, at least CHF 400 a year, based on federal direct tax income (État de Vaud, ESTV).
- Civil protection (protection civile): each day served reduces the tax by 4% (État de Vaud).
- Who collects it in Vaud: Service de la sécurité civile et militaire (SSCM), Taxe d'exemption, En Crausaz 11, 1124 Gollion (État de Vaud).
1. Does it apply to you?
- The obligation comes from the Federal Constitution: every Swiss man must do military service or a civilian substitute service, and one who does not pays a tax, levied by the cantons (ESTV, "La taxe en bref").
- It applies whether you live in Switzerland or abroad. The canton of residence is responsible (ESTV).
- Typical cases: you were declared unfit at recruitment, you do not do your yearly service days, or you postponed service.
- Women and foreign nationals without Swiss citizenship are not liable.
- Newly naturalised: you are exempt for the year in which you acquire Swiss nationality (LTEO art. 4 para. 1 let. e). After that, the normal rules apply if you are liable to serve and aged 19 to 37; the SSCM can confirm your case. Background on becoming Swiss: Becoming Swiss in Vaud.
2. Dual nationals
The ESTV lists conventions with some countries on dual nationals' military service. Examples it names:
- France: dual French-Swiss nationals owe military obligations to one state only; one who did his obligations in France and then moved to Switzerland is no longer liable for the tax.
- Austria, Italy, Germany: dual nationals who do or did their military obligations in that country are exempt from the tax (for Germany also if they chose to serve there).
For any other country, or if you are unsure which state you owe service to, ask the SSCM. To verify your own case. Keep proof of foreign service.
3. How the tax is calculated
- 3% of taxable income, minimum CHF 400 (État de Vaud, ESTV).
- Taxable income is in principle taxable income under federal direct tax, plus income earned abroad (ESTV).
- The tax is halved if you did more than half of your military service days in that year; civilian service: half the tax if you did 14 to 25 valid days in the year (ESTV).
- Further reductions apply according to the total service days you have done (ESTV). Civil protection: 4% less per day served (État de Vaud).
- Assessment normally takes place in the calendar year after the year concerned, and the tax is generally due on 1 May (ESTV).
- Low income: there is still a minimum of CHF 400 per year. Exemptions exist, for example, for men with a major disability whose income after disability costs does not exceed their subsistence minimum by more than 100 %, or whose service damaged their health (LTEO art. 4). Ask the SSCM about your case.
4. Objecting, paying in instalments, refund
- Objecting: the same remedies as federal direct tax apply, within 30 days of the decision (ESTV).
- Instalments: after you receive the assessment decision, you can ask for a payment arrangement (arrangement de paiement) online, by e-mail to taxe.eo(at)vd.ch, at the counter or by post. Processing time: generally 10 days (État de Vaud).
- Refund: if you later complete all your compulsory service days, the tax you paid is refunded. Apply to the canton that collected it, by post to the SSCM, with supporting documents. Processing time: generally 10 days (État de Vaud).
- Service record: since 1 June 2026 military service data are managed digitally and service booklets (livret de service) are no longer issued or updated (État de Vaud). By law the refund request must include proof that you completed all compulsory service days (LTEO art. 39 para. 3). The Vaud page still says the booklet is requested: To verify which proof the SSCM now accepts.
5. Moving abroad
Swiss men who have lived abroad without interruption for more than three years are exempt (ESTV). Leaving Vaud: see Leaving and deregistering.