Swiss VAT rates in 2026: 8.1%, 2.6% and 3.8%
Updated · 3 sources
Direct answer
Switzerland has three VAT rates in 2026: 8.1% standard, 2.6% reduced and 3.8% for accommodation. They have applied since 1 January 2024.
Key facts
- Standard rate: 8.1% (was 7.7%)
- Reduced rate: 2.6% (was 2.5%)
- Accommodation rate: 3.8% (was 3.7%)
- In force since 1 January 2024
Why the rates went up in 2024
The increase followed the Swiss people's acceptance of the AHV reform in September 2022. The extra revenue goes to the old-age insurance (AHV/AVS).
Which rate applies
The reduced rate of 2.6% covers goods of daily need such as food, books and medicines. The 3.8% special rate covers accommodation, including breakfast. Most other goods and services use the 8.1% standard rate.
Edge cases (restaurants versus takeaway, for example) are defined by the Federal Tax Administration. Check the ESTV for your specific case.
How to add or remove VAT
To add VAT, multiply the net price by 1.081 at the standard rate. To remove VAT from a gross price, divide by 1.081. For the reduced rate use 1.026, for accommodation 1.038.
FAQ
- What is the VAT rate in Switzerland?
- 8.1% standard, 2.6% reduced and 3.8% for accommodation since 1 January 2024.
- How do I remove 8.1% VAT from a price?
- Divide the gross price by 1.081. CHF 108.10 incl. VAT is CHF 100 net.
- When is Swiss VAT registration mandatory?
- When a business reaches CHF 100,000 or more in annual taxable turnover.
Related guides
- Einzelfirma vs. GmbH vs. AG: choosing a Swiss company form in 2026Switzerland's three main company forms are the Einzelfirma (CHF 0 minimum capital, unlimited personal liability, Commercial Register entry mandatory at CHF 100,000 turnover), the GmbH / Sàrl (CHF 20,000 minimum capital, company-only liability, partners public in Zefix), and the AG / SA (CHF 100,000 share capital with at least CHF 50,000 paid in, company-only liability, private shareholders).
- How to start a GmbH in Switzerland: 7 steps, cost and timelineTo start a Swiss GmbH you need CHF 20,000 capital paid in full into a blocked capital deposit account, a notarised deed of incorporation, and entry in the Commercial Register (Handelsregister), which is what makes the GmbH a legal person. The sequence name check → articles → capital account → notary → register takes days to a few weeks; at least one authorised signatory must live in Switzerland.
- Einzelfirma vs GmbH: when to switch and what changesStart as an Einzelfirma if you are alone, low-risk and testing demand: it costs nothing, but you are personally liable and pay self-employed AHV on the whole profit. Switch to a GmbH (CHF 20,000 capital) when contracts, employees or debt put your private assets at risk, or when leaving profit in the company beats being taxed on every franc of profit personally.