← Back to home
Exceptions

Farm Dog Tax Exemption: Requirements by Canton

Guide · Updated 2026 · ~4 min read

Besides assistance and rescue dogs, some Swiss cantons and municipalities also grant a tax exemption or reduction for farm dogs with a working function.

What counts as a farm dog?

Generally, farm dogs are those actively used on an agricultural holding — for example herding livestock (sheepdogs), protecting herds from predators (livestock guardian dogs), or guarding the farm.

How is the exemption regulated?

The exemption or reduction for farm dogs isn't regulated nationally, but in the respective cantonal or municipal dog tax regulations. Check with your municipality directly.

What evidence is usually required?

  • Confirmation of the agricultural holding (holding number, farm operator agreement)
  • Proof of the dog's working function
  • Sometimes a training confirmation, especially for livestock guardian dogs
Livestock guardian dogs used under an official cantonal or federal programme benefit in several cantons from a clearly defined exemption rule.

How to apply

  1. Check whether your municipality's regulations include a farm-dog clause
  2. Submit a form or informal request to the municipal administration
  3. Attach proof of the working function