VAT rate snapshot
VAT in Switzerland
Switzerland uses an 8.1% standard rate, a 3.8% special accommodation rate and a 2.6% reduced rate.
Snapshot effective on . Last checked .
| Standard rate | 8.1% |
|---|---|
| Reduced and special rates | 3.8%, 2.6% |
| Currency | CHF |
Worked example
100.00 net plus 8.1% VAT comes to CHF 108.10.
A CHF 100.00 gross price splits into CHF 92.51 net and CHF 7.49 VAT.
Try the VAT calculatorHow to use the Switzerland rates
Use 8.1% when you need a quick calculation at the headline rate. Do not choose one of the other rates from its percentage alone. The product or service must meet the definition in the local rules, and zero-rated and exempt supplies have different consequences for input tax.
This snapshot covers national headline rates. Regional rates, temporary measures, place-of-supply rules and transaction dates can change the result. The worked example is arithmetic only and does not classify a sale.
Official source: Swiss Federal Tax Administration: VAT rates. Check that source for the category and transaction date before you invoice or file.