Switzerland VAT Rate 2026: 8.1% Standard Rate

How Much Is VAT in Switzerland?

The standard VAT rate in Switzerland is 8.1% in 2026. Other rates: 3.8% — Accommodation services (overnight stay including breakfast); 2.6% — Food and non-alcoholic drinks (not restaurant service), books, newspapers and magazines, medicines, water supply, agricultural goods such as seeds, plants and animal feed; 0% — Exports of goods and certain services to foreign recipients (exempt with right of deduction). Locally the tax is called Mehrwertsteuer (MWST) / TVA / IVA. Standard VAT/GST rates worldwide range from around 5% to 27%.

How to calculate Switzerland VAT

To add 8.1% VAT to a net (tax-exclusive) price, multiply it by 1.081. To remove VAT from a gross (tax-inclusive) price, divide it by 1.081.

• Add VAT: CHF 100 net × 1.081 = CHF 108.10 gross (that is CHF 8.10 of VAT)
• Remove VAT: CHF 108.10 gross ÷ 1.081 = CHF 100 net (that is CHF 8.10 of VAT)

Use the Switzerland VAT calculator above for any amount, or compare Switzerland with every other country in our VAT rates by country table.

Current VAT Rates (2026)

Key VAT milestones

• 2026: Parliament approved raising VAT to 8.5% (and 4.0% for accommodation) from 2028, subject to a referendum on 29 November 2026
• 2025: Online platforms became deemed suppliers; optional annual VAT settlement introduced for small businesses
• 2024: Rates raised to 8.1%, 3.8% and 2.6% to fund the AHV/AVS pension system
• 2018: Standard rate reduced from 8% to 7.7%
• 1995: VAT introduced at 6.5%, replacing the wholesale sales tax (WUST)

Is the VAT rate the same everywhere in Switzerland?

The same rates apply across Switzerland and Liechtenstein, which form one VAT area, and the German enclave of Busingen. The Samnaun and Sampuoir valleys are outside the Swiss customs area, so no import VAT is levied there.

Good to know

Swiss VAT rates are among the lowest in Europe and are set in the Federal Constitution, so any change needs a popular vote. Voters decide on 29 November 2026 whether to raise the standard rate to 8.5% from 2028 to finance the 13th AHV pension payment.

Restaurant meals are taxed at 8.1%, while takeaway food is taxed at 2.6%. Small businesses can use the simplified net tax rate method.

Zero-rated supplies (0%)

VAT is charged at 0%, but the seller can still recover input VAT on related costs:

• Exports of goods
• Services supplied to recipients abroad
• International transport services linked to exports

VAT-exempt supplies

No VAT is charged, and the seller generally cannot recover input VAT on related costs:

• Healthcare and medical treatment
• Education
• Banking, financial and insurance services
• Letting and sale of real estate (option to tax possible)
• Cultural and sporting services
• Social security and welfare services

Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Federal Tax Administration (ESTV / AFC / FTA) before relying on them.

Cross-border rules

Digital services and e-commerce: Foreign providers of electronic services to Swiss consumers must register once worldwide turnover reaches CHF 100,000 and charge 8.1% Swiss VAT; since 2025 online platforms are deemed suppliers for goods sold through them.

Tourist VAT refunds: Visitors resident abroad can reclaim Swiss VAT on goods exported within 30 days when a single receipt totals at least CHF 300 including VAT.

For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.

Nearby Countries

What is the current VAT rate in Switzerland?

The standard VAT rate in Switzerland is 8.1% in 2026. Other rates in force: 3.8% (special rate), 2.6% (reduced rate), 0% (zero rate). See the rates table above for exactly what each rate covers.

How do I calculate VAT in Switzerland?

To add 8.1% VAT, multiply the net price by 1.081. To remove it from a VAT-inclusive price, divide by 1.081; the difference is the VAT. The calculator at the top of this page does both.

Will Swiss VAT increase?

Parliament approved raising the standard rate to 8.5% and the accommodation rate to 4.0% from 2028 to fund the 13th AHV pension. It still needs approval in the referendum of 29 November 2026.

Can tourists get a VAT refund in Switzerland?

Yes. Visitors living abroad can reclaim VAT on goods taken out of Switzerland within 30 days if a single receipt is at least CHF 300 including VAT.

Who needs to register for VAT in Switzerland?

Registration threshold: CHF 100,000 worldwide annual turnover from taxable supplies (CHF 250,000 for non-profit sports/cultural associations and charities). Foreign businesses: Foreign businesses supplying goods or services in Switzerland must register once worldwide turnover reaches CHF 100,000 and appoint a Swiss tax representative.

Where these figures come from

• PwC Worldwide Tax Summaries - Switzerland, Other taxes
• ESTV - Tax free for tourists
• SWI swissinfo.ch - VAT to be increased to fund 13th pension payment