What is the Swiss VAT rate in 2026?

The standard Swiss VAT rate in 2026 is 8.1%, the reduced rate is 2.6%, and the special rate for lodging/accommodation is 3.8%. These rates have been in effect since 1 January 2024.

At what revenue must a Swiss company register for VAT (MWST)?

Under Art. 10 of the Swiss VAT Act (MWSTG), any business (including an Einzelfirma, GmbH or AG) generating CHF 100,000 or more per year from taxable supplies worldwide must register for Swiss VAT within 30 days.

How do I calculate net price from a gross price that includes 8.1% VAT?

Divide the gross amount by 1.081 (do not subtract 8.1% directly). For example, CHF 1,081.00 incl. VAT ÷ 1.081 = CHF 1,000.00 net (CHF 81.00 VAT).

Swiss VAT (MWST / TVA) calculator

Add or remove Swiss VAT at 8.1% (standard), 2.6% (reduced) or 3.8% (accommodation) — the official ESTV rates in force in 2026.

Amount (CHF)Rate

Total incl. VAT

CHF 1'081.00

Net

CHF 1'000.00

VAT 8.1%

CHF 81.00

Direct answer

Switzerland applies three federal VAT (MWST / TVA / IVA) rates in 2026: 8.1% standard rate for most goods and services, 2.6% reduced rate for everyday essentials (food, books, medicines), and 3.8% special rate for hotel and lodging accommodation. VAT registration is mandatory from CHF 100,000 annual turnover.

Key statutory figures & facts

•Standard VAT rate: 8.1% (multiplier ×1.081 to add, ÷1.081 to remove)
•Reduced VAT rate: 2.6% (food, non-alcoholic drinks, books, medication)
•Accommodation rate: 3.8% (overnight stays including breakfast)
•Mandatory VAT registration threshold: CHF 100,000 annual taxable turnover (MWSTG Art. 10)

How it's calculated

Adding VAT: VAT = net × rate; gross = net + VAT.
Removing VAT: net = gross ÷ (1 + rate).
Results are rounded to 0.01 CHF.

Assumptions

Rates: standard 8.1%, reduced 2.6%, accommodation 3.8% (in force since 1.1.2024).
Rounding to 5 centimes for physical cash transactions is not applied.

Frequently asked questions

What is the Swiss VAT rate in 2026?: The standard Swiss VAT rate in 2026 is 8.1%, the reduced rate is 2.6%, and the special rate for lodging/accommodation is 3.8%. These rates have been in effect since 1 January 2024.
At what revenue must a Swiss company register for VAT (MWST)?: Under Art. 10 of the Swiss VAT Act (MWSTG), any business (including an Einzelfirma, GmbH or AG) generating CHF 100,000 or more per year from taxable supplies worldwide must register for Swiss VAT within 30 days.
How do I calculate net price from a gross price that includes 8.1% VAT?: Divide the gross amount by 1.081 (do not subtract 8.1% directly). For example, CHF 1,081.00 incl. VAT ÷ 1.081 = CHF 1,000.00 net (CHF 81.00 VAT).