The Karpeo guide · Taxation
Swiss VAT rates: 8.1%, 2.6% and 3.8% explained
Switzerland applies three main VAT rates: the standard rate of 8.1%, the reduced rate of 2.6% and the special accommodation rate of 3.8%. The right rate depends on the supply, not simply on your industry. Here is how to choose the rate, calculate the tax and avoid common invoicing mistakes.
By Romain Prieur · Swiss certified accountant
Key takeaways
- The current rates have applied since 1 January 2024: 8.1%, 2.6% and 3.8%.
- Reduced-rate goods, restaurant services and hotel accommodation follow different rules.
- VAT registration and the rate applied to an invoice are separate questions.
- For a VAT-inclusive price, divide by 1 plus the rate to find the amount excluding VAT.
The three Swiss VAT rates
| Rate | Main uses | Important distinction |
|---|---|---|
| 8.1% standard | Most goods and services, including consultancy and restaurant services | Applies unless a special rule provides otherwise. |
| 2.6% reduced | Specified goods such as food, medicines and qualifying books | Food served as part of a restaurant service generally follows the standard rate. |
| 3.8% accommodation | Qualifying overnight accommodation, including breakfast | Other hotel services must be assessed separately. |
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VAT is called TVA in French, MWST in German and IVA in Italian. These labels refer to the same Swiss tax. A Swiss VAT invoice should use the rate applicable to the actual supply; the customer’s language does not change the treatment.
Some transactions are exempt without input tax credit, while others, such as qualifying exports, may be exempt with a right to input tax recovery. Neither category should automatically be described as a reduced-rate sale.
When the 8.1% rate applies
The standard rate covers most ordinary taxable supplies: for example, consulting, many professional services, clothing, electronics and restaurant services. Alcoholic drinks remain subject to the standard rate even where other products sold alongside them qualify for the reduced rate.
Example: a Swiss taxable consultancy service invoiced at CHF 1,000 excluding VAT produces CHF 81 of VAT and a total invoice of CHF 1,081.
For international services, first establish the place of supply and whether Swiss VAT is due. A foreign customer does not automatically make every service exempt, and a Swiss supplier does not automatically charge Swiss VAT on every cross-border invoice.
Watch Romain’s explanation
This video is in French. Use the dated figures and guidance in this article for the current rules and examples.
What qualifies for 2.6%?
The reduced rate applies to categories specifically defined by law. They include qualifying food and non-alcoholic drinks, water supplied through pipes, medicines, certain agricultural products, and qualifying books, newspapers and magazines, including qualifying electronic publications. Menstrual hygiene products have qualified since 1 January 2025.
Classification matters. An item described informally as a health product is not necessarily a qualifying medicine. Medical treatment may instead fall under an exemption, subject to its own conditions; it does not simply take the medicine rate.
Takeaway versus restaurant: food sold for takeaway can qualify for 2.6%, whereas a restaurant service generally attracts 8.1%. Where both are offered, the required organisational distinction and records must support the different treatment. A till button alone is not a substitute for meeting the conditions.
Bundles and mixed offers require particular care. Identify the main and ancillary supplies and check the applicable rules before applying one rate to an entire package.
The 3.8% accommodation rate
The special rate applies to qualifying overnight accommodation. Breakfast is included in the accommodation treatment even if it is billed separately. Other extras, such as meals outside breakfast or separately supplied services, need their own classification.
Example: qualifying accommodation of CHF 200 excluding VAT gives CHF 7.60 of VAT and a total of CHF 207.60.
| Supply | Typical rate | What to check |
|---|---|---|
| Domestic consultancy | 8.1% | Place of supply and registration status |
| Qualifying takeaway food | 2.6% | Conditions distinguishing it from a restaurant service |
| Restaurant meal | 8.1% | Nature of the catering service |
| Alcoholic drink | 8.1% | Not eligible for the food reduced rate |
| Qualifying overnight stay and breakfast | 3.8% | Accommodation conditions |
| Qualifying book | 2.6% | Product and publication criteria |
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Calculate VAT correctly
For a price excluding VAT: VAT = net price × rate. The total price is the net price multiplied by 1.081, 1.026 or 1.038, depending on the rate.
For a price including VAT: net price = total price ÷ (1 + rate). VAT is the difference between the total and that net amount.
| Example | Calculation | Result |
|---|---|---|
| Add standard VAT | CHF 1,000 × 8.1% | CHF 81 VAT; CHF 1,081 total |
| Remove standard VAT | CHF 1,081 ÷ 1.081 | CHF 1,000 net; CHF 81 VAT |
| Remove reduced VAT | CHF 102.60 ÷ 1.026 | CHF 100 net; CHF 2.60 VAT |
| Remove accommodation VAT | CHF 207.60 ÷ 1.038 | CHF 200 net; CHF 7.60 VAT |
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Do not subtract 8.1% from a VAT-inclusive amount to recover its net value. The 8.1% is calculated on the net price, not on the final total.
Invoices and corrections
Use separate invoice lines and appropriate accounting codes where different VAT rates apply. Check that the invoice identifies the supplier, relevant VAT registration details, the supply, the date or period and the tax treatment. Keep the supporting documents behind any exemption or special classification.
A credit note correcting an earlier transaction should reflect the VAT treatment of the original supply. For transactions spanning a rate change, the supply period matters; the date you print or pay an invoice is not enough to determine the rate.
Before 1 January 2024, the main rates were 7.7%, 2.5% and 3.7%. Historic corrections may therefore still require those older rates. Separate periods correctly where a service spans the transition.
Under the net tax debt rate method, the percentage used to settle VAT with the authority is not necessarily the statutory rate shown to customers. Do not substitute your settlement percentage for the legally applicable invoice rate.
VAT registration is a separate test
The general compulsory VAT registration threshold is CHF 100,000 of relevant worldwide turnover from supplies that are not exempt without input tax credit. Exceptions, the nature of activities and expected turnover at startup must also be assessed.
A business below the compulsory threshold may be able to register voluntarily. Conversely, turnover alone does not resolve the treatment of activities exempt without input tax credit. Establish registration and input-tax recovery before configuring your invoices.
Our guide to revenue and turnover explains why sales, customer receipts and VAT collected are different figures. For a new business, use the Swiss startup checklist to place VAT in the wider registration process.
Frequently asked questions
What is the standard VAT rate in Switzerland in 2026?
The standard rate is 8.1%. The reduced rate is 2.6% and the special accommodation rate is 3.8%. The nature and place of the supply determine whether and which rate applies.
Does all food qualify for 2.6%?
No. Qualifying food sales can attract 2.6%, but restaurant services generally attract 8.1%. Alcoholic drinks remain at the standard rate.
Is breakfast charged at the hotel rate?
Breakfast supplied as part of qualifying accommodation falls under the special 3.8% treatment, including when billed separately. Other services need separate assessment.
How do I remove 8.1% VAT from a total?
Divide the VAT-inclusive total by 1.081. Subtract that result from the total to find the VAT amount.
Can I charge VAT if I am not registered?
Do not add Swiss VAT to invoices as though you were registered. An incorrect statement of VAT can itself have tax consequences. First establish your registration position.
Does the net tax debt method change invoice rates?
No. Customers are invoiced at the applicable statutory rate. The authorised net tax debt rate concerns the calculation used to settle the tax with the authority.
Sources and further reading
About the author
Romain Prieur
Romain Prieur is a Swiss certified accountant and founder of Karpeo. He supports SMEs, self-employed professionals and entrepreneurs with accounting, tax and business decisions. A former audit manager at PwC Switzerland, he also teaches at EXPERTsuisse and CREA.
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