Switzerland’s standard VAT rate is 8.1%. The reduced rate is 2.6% and the special accommodation rate is 3.8%. These rates apply across all cantons and have been in force since 1 January 2024.
Businesses need to do more than identify a rate: they must also assess registration, calculate VAT correctly and submit returns. This guide provides practical reference points, worked examples and a calculator for converting between VAT-exclusive and VAT-inclusive amounts.
What are Switzerland’s VAT rates in 2026?
| Rate | Percentage | Examples of supplies |
|---|---|---|
| Standard | 8,1 % | Most goods and services, including consulting, IT, clothing, construction work and meals eaten in restaurants. |
| Reduced | 2,6 % | Specified categories including food other than alcoholic drinks, medicines, and non-advertising books and newspapers. |
| Special accommodation rate | 3,8 % | Accommodation with breakfast, including where breakfast is invoiced separately. |
The rate depends on the supply, not the canton or the business’s legal structure. Source: official FTA VAT rates.
Menstrual hygiene products have also qualified for the reduced rate since 1 January 2025. Supplies exempt without credit, including certain healthcare and education services, follow a different treatment explained later in this guide.
How do you calculate Swiss VAT?
VAT-exclusive means the price before tax, often labelled ‘HT’ in French. VAT-inclusive means the total with VAT, often labelled ‘TTC’. Add VAT to the exclusive amount; extract it from the inclusive amount.
Add VAT to an exclusive price
VAT = exclusive amount × rate ÷ 100
Inclusive amount = exclusive amount × (1 + rate ÷ 100)
For CHF 1,000 excluding VAT at 8.1%:
VAT: CHF 81
Total including VAT: CHF 1,081.
Find the exclusive price from the inclusive total
Exclusive amount = inclusive amount ÷ (1 + rate ÷ 100)
VAT = inclusive amount − exclusive amount
For CHF 1,081 including VAT at 8.1%:
Price excluding VAT: CHF 1,000
Included VAT: CHF 81.
Calculate a VAT-exclusive or inclusive amount
Activez JavaScript pour utiliser le calculateur ou utilisez les formules ci-dessus.
The calculator applies one rate to one amount and rounds to the nearest centime. Calculate invoices with several rates by category. It does not determine registration liability or the legally applicable rate for your supply.
How does VAT work for a business?
VAT is a federal consumption tax. A registered business charges VAT to customers and reports it to the Federal Tax Administration (FTA). Under the effective method, it deducts eligible input tax on business purchases.
Example: what the business actually pays
A business makes CHF 10,000 of sales excluding VAT at 8.1%, charging CHF 810 of VAT. It also buys CHF 3,000 of supplies excluding VAT at the same rate for taxable business use, giving CHF 243 of deductible input tax.
VAT payable to the FTA: CHF 810 − CHF 243 = CHF 567.
Simplified example under the effective method, with no exempt supplies, private expenses or other adjustments.
VAT collected is not income to keep. Budgeting for the payment helps avoid spending money owed to the FTA. Conversely, VAT on purchases may remain a cost for a business that is not registered or has no right to deduct it.
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The three Swiss VAT rates explained in a video
Romain Prieur explains the standard, reduced and special rates in this video. Use this guide for current rules, worked examples and business obligations.
Explore the YouTube channel Entreprendre en Suisse avec Romain →
Who must register for VAT in Switzerland?
For a business established in Switzerland, the ordinary threshold is CHF 100,000 of relevant annual turnover. It applies to self-employed businesses, LLCs and limited companies. The calculation generally includes worldwide supplies that are not exempt without credit.
- The threshold concerns turnover, not profit. A loss-making business may still have to register.
- Review forecasts from launch. If reaching the threshold within the first twelve months is foreseeable, liability can begin from the outset.
- Voluntary registration is possible below the threshold. Its value depends on clients, investments and administrative costs.
A special CHF 250,000 threshold applies to qualifying non-profit sporting or cultural associations run on a voluntary basis and public-benefit institutions. It does not apply to every association or foundation. Foreign businesses must review their specific rules.
To establish when liability begins and prepare an application, read our Swiss VAT registration guide. It covers the information and FTA formalities involved.
Which supplies are not subject to VAT?
‘Without VAT’ can describe several different situations. Their consequences for recovering tax paid to suppliers are not the same.
Supplies exempt without credit
Certain healthcare, education, insurance and property-related supplies are exempt where legal conditions are met. Purchases attributable to these supplies generally do not qualify for input tax deduction.
Opting to tax is possible in some cases, subject to restrictions.
Supplies exempt with credit, including qualifying exports
Exports of goods may be exempt from Swiss VAT while preserving the right to deduct input tax. The business must document the export and meet the applicable conditions.
A foreign sale therefore does not automatically receive the same treatment as a supply exempt without credit.
A business with different types of transactions must distinguish its activities. A profession or sector label alone does not determine the VAT treatment of every invoice.
Effective method or net tax rate method?
Your VAT accounting method determines how to calculate the amount payable to the FTA. It does not change the statutory rate charged to customers.
| Comparison point | Effective method | Net tax rate method |
|---|---|---|
| Return calculation | Output VAT on sales less deductible input tax. | VAT-inclusive turnover multiplied by the industry rate approved by the FTA. |
| VAT on purchases | Deductible according to eligibility and business use. | Allowed for within the approved rate; generally no separate input tax deduction. |
| Rates on customer invoices | 8.1%, 2.6% or 3.8%, depending on the supply. | The same statutory rates; the approved industry rate does not replace them on invoices. |
| Choosing a method | Consider particularly where investments or purchases are significant. | Available subject to conditions; assess using the industry and expense structure. |
Flat tax rates are a distinct method used by certain public bodies and institutions. They should not be confused with SMEs’ net tax rates. Eligibility and approved rates are explained on the FTA’s official page.
Agreed or collected consideration: a separate choice
The accounting basis determines when transactions are reported. Under agreed consideration, invoicing generally determines timing. Under collected consideration, available on application, receipts and payments are the reference. This choice is separate from the effective or net tax rate method.
Want to outsource your VAT returns?
Our team can help assess the method, prepare returns and reconcile them with your accounts within the agreed scope.
How do you file and pay VAT?
Returns are generally quarterly under the effective method and half-yearly under the net tax rate method. Filing and payment are generally due within 60 days after the reporting period ends. Check your business’s deadline in the FTA portal.
Online filing has been compulsory since 1 January 2025. Since 11 May 2026, returns are submitted through VAT Return pro (‘Décompte TVA pro’) in the FTA portal, replacing VAT Return easy. Use the official VAT filing access.
Before filing, reconcile reported turnover with the accounts and check deductible purchases. An annual reconciliation helps identify differences and make any necessary corrections.
International purchases and sales: which VAT treatment applies?
A foreign address on an invoice is not enough to determine tax treatment. Identify the transaction type and place of supply.
- Goods imports: import VAT may apply. Any input tax deduction depends on supporting documents and business use.
- Goods exports: exemption requires, among other conditions, evidence that the goods left Switzerland.
- Cross-border services: the recipient’s location determines the place of supply for many services, but exceptions apply, including property-related and certain on-site activities.
Acquisition tax can apply even without VAT registration
Certain services purchased from foreign businesses not registered for Swiss VAT may attract acquisition tax. Examples can include advertising, consulting and data-processing services governed by the recipient-location rule.
A VAT-registered business reports the acquisitions concerned. For an unregistered recipient, the threshold is more than CHF 10,000 per calendar year of relevant acquisitions in total, across all suppliers.
The FTA explains conditions and exceptions in its guidance on acquisition tax.
What should appear on your invoices?
When charging VAT, invoices must identify the supplier, its VAT number, the recipient where required, the supply and its date or period. They must also state the consideration and applicable VAT treatment.
If VAT is already included in the price, stating the applicable rate is sufficient for the tax indication. Where several rates apply, distinguish the relevant amounts. For other requirements and good practice, read our guide to issuing Swiss invoices.
Checks before submitting your return
- Does the rate applied match each product or service?
- Are VAT-exclusive and VAT-inclusive amounts correctly distinguished?
- Have private expenses and purchases without deduction rights been handled separately?
- Have foreign service purchases been reviewed?
- Does the return reconcile to the accounts, and is the payment planned?
For common risks and useful checks, see our article on frequent VAT return mistakes.
What were the previous VAT rates?
| Period | Standard | Reduced | Accommodation |
|---|---|---|---|
| 1 January 2018 to 31 December 2023 | 7,7 % | 2,5 % | 3,7 % |
| Since 1 January 2024 | 8,1 % | 2,6 % | 3,8 % |
When correcting an earlier transaction, do not automatically replace the original rate with today’s rate. Review the supply date and transitional rules. The FTA provides guidance on the 2024 rate change.
Rates shown in this guide are those in force in September 2026. A proposal for a future increase does not itself create a new rate to apply.
Frequently asked questions about Swiss VAT
What is Switzerland’s VAT rate in 2026?
The standard rate is 8.1%, the reduced rate 2.6% and the special accommodation rate 3.8%. The applicable rate depends on the supply. These rates are the same in every canton.
How do I remove 8.1% VAT from an inclusive amount?
Divide the inclusive amount by 1.081 to find the exclusive price. VAT is the difference between the two. CHF 1,081 including VAT therefore comprises CHF 1,000 excluding VAT and CHF 81 of VAT.
Does VAT differ between Geneva, Vaud and Zurich?
No. VAT is a federal tax with the same statutory rates across all cantons. This differs from certain direct taxes that vary by canton and municipality.
Which VAT rate applies in a restaurant?
Meals consumed in a restaurant normally attract 8.1%. Takeaway food may qualify for 2.6% if the applicable conditions are met. Alcoholic drinks remain subject to the standard rate.
Is hotel breakfast taxed at 3.8%?
Yes, the special rate covers accommodation with breakfast, even if breakfast is invoiced separately. Other meals and hotel services need separate assessment.
Should I register for VAT below CHF 100,000 turnover?
Voluntary registration is possible. It may be worthwhile depending on purchases, investments and customers. Compare potential input tax recovery with output VAT on sales and administration costs. Acquisition tax may also apply to an unregistered business.
Can I recover all VAT paid on purchases?
Not automatically. Under the effective method, deduction depends on business use and the deduction rights associated with the activity. Private expenses or costs attributable to supplies exempt without credit can prevent or restrict recovery.
Should the net tax rate appear on the invoice?
No. Charge the statutory rate for the supply. The FTA-approved net tax rate is used to calculate the return on VAT-inclusive turnover.
Does Switzerland have an EU intra-community VAT number?
Switzerland is not an EU member. Its VAT number uses the business identification number followed by the VAT designation, such as TVA, MWST or IVA. Transactions with EU partners are assessed as cross-border supplies according to their nature.
Where do I file VAT returns online?
Use VAT Return pro (‘Décompte TVA pro’) in the FTA portal. Since 11 May 2026, it has replaced VAT Return easy. You can manage your business’s returns there or grant appropriate access to your representative.
Plan ahead for your business’s VAT
Three decisions matter: establish VAT liability, apply the right treatment to each supply and choose a method suited to the business. Up-to-date accounts then help verify returns and plan payments.
Want to delegate this work? Our team supports self-employed businesses, LLCs and limited companies with VAT registration, returns and accounting within an agreed engagement.
Romain Prieur is a Swiss-qualified accountant and co-founder of Entreprendre.ch. With more than ten years of experience in auditing and supporting businesses in Switzerland, he advises entrepreneurs on company formation, accounting and tax.
Official sources and updates
- FTA — VAT rates and their application
- FTA — liability and thresholds
- FTA — VAT principles, input tax and international transactions
- FTA — net tax rates and flat tax rates
- FTA — annual reporting and advance payments
- FTA — online filing and migration to VAT Return pro
- FTA — filing and payment deadlines
- FTA — acquisition tax
- FTA — VAT rate increase on 1 January 2024
- Federal VAT Act — particularly Articles 10, 21–28 and 37–39
Editorial and source review: September 2026. VAT treatment depends on the supply and the business’s circumstances. Examples are simplified.
