Swiss VAT explained
Nataliya Vaitkevich / Pexels
VAT in Switzerland is a consumption tax. It applies to the sale of goods and services and is economically borne by the final consumer. Businesses collect it and remit it to the Federal Tax Administration (ESTV).
The three rates
Switzerland has three rates (as of 2026):
- Standard rate: 8.1% – most goods and services.
- Reduced rate: 2.6% – food (excluding restaurants), medicines, and printed and electronic newspapers, magazines and books.
- Special accommodation rate: 3.8% – overnight stays including breakfast.
These rates have applied unchanged since 1 January 2024.
Net, gross and the tax amount
Net is the amount excluding tax, gross is the amount including tax, and the tax amount is the difference. At the standard rate, CHF 100 net becomes CHF 8.10 of VAT and CHF 108.10 gross.
The tax is not profit
VAT collected does not belong to the business. It is passed on to the ESTV, which is why timing matters for cash flow.
Sources
Work out net and gross amounts with the VAT calculator.
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Frequently asked questions
- What are the VAT rates in Switzerland?
- The standard rate is 8.1%, the reduced rate 2.6% and the accommodation rate 3.8% (as of 2026).
- Since when have these rates applied?
- They have applied unchanged since 1 January 2024.