VaudTax (Vaud): 2026 guide
for declaring self-employment income

VaudTax in the canton of Vaud: how to complete your self-employed tax return (2026 guide + form 21021-b)

If you are self-employed, a freelancer, or in a liberal profession and live in the canton of Vaud, your tax return is not just about entering one number. The key is to prepare your income and expenses, calculate a consistent net result, and submit the general questionnaire required by the canton for self-employment cases (often form 21021-b).

This guide is designed for people who:

• report self-employment income as a sole proprietor / individual taxpayer
• keep simplified accounts (income/expenses) rather than full commercial accounts
• want to complete VaudTax / the online VaudTax service with less stress and fewer avoidable errors

VaudTax update: the canton increasingly promotes the online VaudTax service, and the desktop VaudTax software is expected to be phased out. Always check the official page “Remplir ma déclaration d’impôt” for the filing method currently in force.
Source: Canton of Vaud — Remplir ma déclaration d’impôt: https://www.vd.ch/etat-droit-finances/impots/impots-pour-les-individus/remplir-ma-declaration-dimpot

Who this guide is for — and when it is not enough

This guide is for you if…

• you have self-employment income, even as a side business alongside a salary
• you invoice for services such as consulting, therapy, coaching, crafts, design, or similar work
• you want to understand what to enter in VaudTax and what documents to provide

This guide does not replace a fiduciary or accountant if…

You should get help, at least for a review, if you have:

• significant depreciation, investments, or expensive equipment
• VAT obligations, VAT returns, or corrections
• multi-location, multi-cantonal, or international activity
• a more complex asset situation, such as substantial securities or real estate

The goal here is to give you a clear, reliable method for the majority of straightforward self-employment cases — and to show you when it makes sense to ask for help.

Before you start: access, documents, and supporting records

1) Access to VaudTax / the online VaudTax service

Depending on the tax year and the options available, you may file through:

• the online VaudTax service in your browser, or
• in some cases, the VaudTax software

Refer to the official instructions for browser compatibility, filing steps, and current submission rules.
Source: https://www.vd.ch/etat-droit-finances/impots/impots-pour-les-individus/remplir-ma-declaration-dimpot

2) Supporting documents often required for self-employed taxpayers

The canton explains that not every supporting document must always be attached, but some documents remain required depending on your situation — especially for self-employment.
Source: “Pièces justificatives”
https://www.vd.ch/etat-droit-finances/impots/impots-pour-les-individus/les-pieces-justificatives

Keep these ready:

• Salary certificate(s) if you also have employment income
• Certificates for pillar 3a, insurance, mortgage interest, if relevant
• AHV/AVS information or notices about contributions, depending on your case
• And, most importantly for self-employment:
  • the general questionnaire, often 21021-b, completed properly
  • your income/expense summaries and any records requested later

Practical tip: even if you do not upload every receipt, keep a clean digital file with scans or PDFs. If the tax office asks questions later, you will save a lot of time.

Understanding form 21021-b: the key document for self-employed taxpayers

What is form 21021-b for?

Form 21021-b is a cantonal questionnaire for taxpayers with self-employment income who do not necessarily keep full commercial accounts.

It is used to:

• describe your activity
• detail your income, expenses, and specific items such as stock or private/business allocations
• arrive at a net result to report in your tax return

You can access it via the official forms library.
Source: Forms / scales / official documents
https://www.vd.ch/etat-droit-finances/impots/formulaires-directives-et-baremes/baremes

21021-a or 21021-b: how to think about it

Without going into a legal deep dive:

• 21021-b is commonly used for self-employed people with simplified accounting
• if you keep full accounts or have a more complex structure, the canton may expect different annexes or full financial statements

If you are unsure, focus on the principle: the canton wants a clear, documented explanation of how your net result was calculated.

Prepare your figures first: the checklist that prevents most mistakes

Before you start clicking through VaudTax, make sure your numbers are solid.

1) Choose one accounting logic: cash basis or invoiced/accrual

A classic mistake is mixing both.

• Cash basis: you count what was actually received from clients during the year and what you actually paid
• Invoiced / accrual basis: you count what was invoiced or incurred during the year, including open receivables and payables

What matters is consistency.

Quick check:

• Did you have unpaid client invoices on 31.12?
• Did you have unpaid supplier invoices on 31.12?
• Did you receive in January payment for a December invoice?

If yes, your method must be consistent to avoid double counting or omissions.

2) Income: keep it simple, but complete

Prepare a table or export with:

• date
• client
• invoice number or reference
• amount received or invoiced
• payment method
• notes for anything unusual

Include small amounts too: workshops, sessions, one-off services, and cash payments are often where discrepancies appear.

3) Expenses: group them by category

Organise business expenses into clear groups such as:

• rent / coworking
• supplies
• software / subscriptions
• marketing / website
• bank fees
• phone / internet, with a private share if needed
• travel and transport
• training
• professional insurance

The goal is to show what is business-related, what is partly private, and to avoid duplicates.

4) Stock: only if you sell goods

If you hold inventory, prepare:

• opening stock at the start of the year
• closing stock at year-end

Even a simple inventory is better than an estimate with no basis.

5) Private vehicle used for work: calculate the business share

If you use your private car for business trips, document:

• fuel
• insurance
• maintenance and repairs
• road tax / registration
• parking and motorway vignette
• leasing or interest, if relevant
• above all, the business-use share

This is a sensitive area. Many mistakes come from claiming 100% as business when the use is mixed.

6) AHV/AVS: understand the tax impact

In practice:

• your declared self-employment net income affects what is communicated or determined for AHV/AVS
• some contributions may be tax-deductible depending on the applicable rules

For the official calculation method for self-employed AHV/AVS contributions, refer to the federal source:
https://faq.bsv.admin.ch/fr/assurance-vieillesse-et-survivants-avs/cotisations-avs-des-independants/comment-sont-calculees-les

7) Pillar 2 / pillar 3a: use the actual certificates

Thresholds and rules can change from year to year. Do not rely on outdated blog figures. Use the official certificates for the relevant tax year.

Completing VaudTax / the online VaudTax service: step by step

The exact labels may differ between the online service and older software, but the logic is the same: declare the activity, report the net result, and provide the questionnaire.

Step 1 — Identify your situation: self-employed only, or salary + self-employment

• If you also have a salary, enter the salary certificate first
• Then add the self-employment section

This helps keep the overall income picture coherent for deductions and tax calculations.

Step 2 — Declare the self-employment activity

You will generally need to indicate:

• the nature of the activity, for example consultant, therapist, craftsperson
• the start date, if it is your first year
• possibly the place of business

Be clear and factual. The tax office just needs to understand what you do.

Step 3 — Enter the key figure: the net result

In most cases, VaudTax expects a net profit or loss from your self-employment activity.

This is where form 21021-b matters most: it explains how that result was built.

Simple formula:
Net result = income – expenses (after adjustments)

Possible adjustments include:

• private-use portions
• stock corrections
• method-related corrections for cash vs accrual treatment

Good practice: keep a clear bridge between your bookkeeping summary and the final number entered in VaudTax.

Step 4 — Complete and attach form 21021-b

The questionnaire usually covers three areas:

1. General information
2. Income and expense details
3. Inventory / depreciation / allocations, depending on the case

Consistency rule: if you answer “yes” to questions about stock, fixed assets, or similar items, the canton will expect matching figures and explanations.

If you have depreciation on equipment, a vehicle, or other assets, this is often where self-prepared returns become unreliable. If in doubt, get a professional review.

Step 5 — Run final checks before filing

Use this quick checklist:

• Did you mix cash income with invoiced income?
• Do your expenses include clearly private items with no adjustment?
• Did you deduct the same item twice?
• Are too many figures rounded estimates?
• If you report a loss, can you explain it clearly?

Electronic filing: what people often miss

The canton sets specific rules for electronic filing, including how the return is treated for signature purposes, deadlines, and practical details such as proof of submission and later changes.
Always refer to the official page for the current rules:
https://www.vd.ch/etat-droit-finances/impots/impots-pour-les-individus/remplir-ma-declaration-dimpot

Best practices:

• download and save the submission receipt
• keep a PDF copy of the tax return and the submitted 21021-b
• retain your supporting documents even if they were not uploaded

The most common mistakes — and how to avoid them

1) Confusing gross income with taxable income

Your turnover or receipts are not the same as taxable income. What matters is the net result after allowable expenses and adjustments.

2) Forgetting the private share

Phone, internet, vehicle costs, and home office expenses often have mixed use. Apply a reasonable, documented allocation.

3) Forgetting the questionnaire — or completing it only partially

For self-employed taxpayers, this is often the most important supporting document. If it is missing or incomplete, the tax office may ask for additional information and delay the assessment.

4) Underestimating the AHV/AVS impact

Your tax result can affect AHV/AVS determinations. Make sure the figure you report is well supported.
Official source:
https://faq.bsv.admin.ch/fr/assurance-vieillesse-et-survivants-avs/cotisations-avs-des-independants/comment-sont-calculees-les

When it makes sense to use a fiduciary

If your situation is no longer straightforward, professional help is often worth it:

• depreciation and fixed assets
• stock corrections
• VAT
• multi-cantonal activity
• start-up or cessation years
• major income swings
• several income sources and more complex deductions

Market prices vary, whether fixed-fee or hourly. What you are really buying is clarity, compliance, and time saved.

Use Magic Heidi to make VaudTax easier

If you want fewer last-minute corrections and less uncertainty about where each figure comes from, Magic Heidi helps you keep your bookkeeping clean throughout the year.

With Magic Heidi, you can prepare for VaudTax with:

• a net result ready to report
• organised income and expense categories
• supporting documents stored in one place
• cleaner exports for your own filing or for your accountant

Try Magic Heidi for free: magicheidi.ch/en

FAQ — VaudTax for self-employed taxpayers in Vaud

Is VaudTax free?

Yes. The canton presents VaudTax / the online VaudTax service as free of charge.
Source: https://www.vd.ch/etat-droit-finances/impots/impots-pour-les-individus/remplir-ma-declaration-dimpot

Do I need to attach every invoice and every receipt?

Not necessarily. The canton explains that not all supporting documents must always be attached, but some documents remain required depending on the case, especially for self-employment.
Source: https://www.vd.ch/etat-droit-finances/impots/impots-pour-les-individus/les-pieces-justificatives

Is form 21021-b mandatory?

In many self-employment cases with simplified accounting, it is expected and forms part of the supporting documentation requested by the canton. Check the official instructions for your tax year.

What is the difference between VaudTax software and the online VaudTax service?

The online VaudTax service runs in your browser and is the option increasingly promoted by the canton. The older VaudTax software is being phased out. The filing flow may change, but the core logic stays the same: report the net result and provide the relevant questionnaire.

Should I use cash basis or invoiced/accrual accounting?

Use one method consistently. The biggest risk is mixing them, especially around unpaid invoices at year-end.

How are AHV/AVS contributions calculated for self-employed people?

The calculation depends on the relevant income and on official rules and scales that may vary by year. Official reference:
https://faq.bsv.admin.ch/fr/assurance-vieillesse-et-survivants-avs/cotisations-avs-des-independants/comment-sont-calculees-les

Kurz (DE) — nützliche Suchbegriffe für Selbständigerwerbende im Kanton Waadt

• VaudTax Selbständigerwerbende
• Steuererklärung Waadt Selbständigerwerbend
• Fragebogen 21021-b Waadt
• Selbständige AHV-Beiträge Steuerabzug

Official resources to bookmark

• Fill in my tax return (VaudTax / online service):
  https://www.vd.ch/etat-droit-finances/impots/impots-pour-les-individus/remplir-ma-declaration-dimpot
• Supporting documents:
  https://www.vd.ch/etat-droit-finances/impots/impots-pour-les-individus/les-pieces-justificatives
• Forms library including 21021:
  https://www.vd.ch/etat-droit-finances/impots/formulaires-directives-et-baremes/baremes
• AHV/AVS contributions for self-employed people:
  https://faq.bsv.admin.ch/fr/assurance-vieillesse-et-survivants-avs/cotisations-avs-des-independants/comment-sont-calculees-les

Final tip

To complete your self-employed tax return in VaudTax successfully, do not start with “which box do I fill in?”. Start with the right number: a net result that is consistent, traceable, and documented — backed up by form 21021-b.

If you want next year’s filing to be easier, keep your income, expenses, and supporting documents organised all year with Magic Heidi.

Start here: https://magicheidi.ch/en