Switzerland · 2026
Switzerland VAT calculator
Work out Swiss VAT in either direction: add it to a net price or pull it out of a price that already includes it. Switzerland charges the lowest standard VAT in Europe at 8.1%, alongside a 2.6% reduced rate for everyday essentials and a special 3.8% rate reserved for hotel accommodation. Pick the band that matches the supply and enter your amount.
How it works
- Adding VAT: multiply the net amount by the rate. At 8.1%, CHF 1,000 attracts CHF 81 of VAT for a total of CHF 1,081.
- Removing VAT: divide the gross amount by 1 plus the rate. A CHF 1,081 receipt divided by 1.081 gives CHF 1,000 net, so CHF 81 was VAT.
- The same arithmetic applies at 2.6% (divide by 1.026) and at 3.8% (divide by 1.038). Only the rate changes, never the method.
gross = net x (1 + r); VAT = gross - net; net = gross / (1 + r)
Convert the percentage to a decimal first, so 8.1% becomes 0.081. Going from net to gross you multiply by 1.081. Going back from a VAT-inclusive figure you divide by 1.081 rather than subtracting 8.1%, because the VAT was charged on the net amount, not on the gross.
- r
- VAT rate as a decimal (0.081, 0.026 or 0.038)
- net
- price before VAT
- gross
- price including VAT
Standard VAT rates, Switzerland and its neighbours
| Switzerland | 8.1% | Lowest standard rate in Europe |
| Liechtenstein | 8.1% | Applies Swiss VAT law under treaty |
| Germany | 19% | |
| Austria | 20% | |
| France | 20% | |
| Italy | 22% |
Worked example
A consultant invoices CHF 2,000 net at the standard 8.1% rate so VAT of CHF 162 is added and the client pays CHF 2,162. Read the other way, a CHF 2,162 gross invoice holds CHF 162 of VAT on top of CHF 2,000 net.
Key facts
- Switzerland has the lowest standard VAT rate in Europe at 8.1%.
- Three bands apply: 8.1% standard, 2.6% reduced, 3.8% accommodation.
- The current rates started on 1 January 2024 to help fund the AHV pension scheme.
- VAT registration becomes compulsory at CHF 100,000 of worldwide annual turnover.
- Swiss VAT is levied federally; cantons add no VAT of their own.
Tips
- Receipts in Switzerland normally show prices including VAT, with the rate and VAT amount printed at the bottom. Use remove mode to recover the net figure.
- Invoicing a hotel stay with meals included? Split the bill: the room with breakfast sits at 3.8% while lunches, dinners and drinks take 8.1%.
- Small businesses can opt for net tax rate (Saldosteuersatz) accounting, which trades input VAT recovery for a flat sector rate and far less paperwork.
Frequently asked questions
What are the current Swiss VAT rates?+
Since 1 January 2024 Switzerland applies three rates: 8.1% standard, 2.6% reduced and 3.8% for accommodation. The increase from the previous 7.7%, 2.5% and 3.7% funds the AHV pension reform. The Federal Tax Administration confirms these rates remain in force for 2026.
Which goods get the 2.6% reduced rate?+
Food and non-alcoholic drinks, tap water, medicines, books, newspapers and magazines, seeds and plants, animal feed and fertiliser, and since 1 January 2025 menstrual hygiene products. Alcoholic drinks always carry the standard 8.1%.
What does the 3.8% special rate cover?+
Only accommodation services, meaning overnight stays with breakfast in hotels, guesthouses and similar lodging. Restaurant meals, minibar items and other hotel extras fall under the standard 8.1% rate.
Who has to register for Swiss VAT?+
Businesses become liable once worldwide turnover from taxable supplies reaches CHF 100,000 a year. Non-profit sports and cultural associations and charitable institutions benefit from a higher CHF 250,000 threshold. Foreign firms supplying into Switzerland count their global turnover towards the limit.
Is anything exempt from Swiss VAT entirely?+
Yes. Healthcare, education, insurance, most financial services and residential lettings are exempt without credit, so no VAT is charged but input VAT cannot be reclaimed. Exports are zero-rated instead, which keeps the right to reclaim input VAT intact.
Why is the takeaway sandwich cheaper than eating in?+
Food sold to take away counts as a foodstuff at 2.6%, while the same item served in a cafe or restaurant is a catering service at 8.1%. The serving context decides the rate, not the product itself.
Things to watch
- This calculator gives estimates for orientation only and is not tax advice. Confirm the correct rate for your specific supply with the Federal Tax Administration or a Swiss tax adviser before invoicing.
- Mixed and composite supplies can be taxed differently from their parts; classification mistakes are a common audit finding.
Sources
- Swiss VAT rates · Federal Tax Administration (ESTV)
- Federal Act on Value Added Tax (VAT Act, SR 641.20) · Fedlex, Swiss Confederation
Last updated: 2026-06-10 · Applies to 2026
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Rates of 8.1%, 2.6% and 3.8% took effect on 1 January 2024 and remain current for 2026.
- Classification questions (catering versus takeaway, mixed supplies) follow Federal Tax Administration practice; check the ESTV guidance for borderline cases.
Reviewed by Vikas Dulgunde.