Tax-free shopping in Switzerland (2026)

Last reviewed: 30 October 2026

In short: Switzerland has a tax-free scheme for buyers who do not live in Switzerland. The purchase must be at least CHF 300 including VAT per export document, and the goods must leave Switzerland within 90 days. The export document is confirmed by Swiss customs when the goods leave.

RuleWhat applies
VAT refund for visitors availableVAT refund for visitorsYes [1]
Who qualifiesVAT refund for visitorsBuyer does not live in Switzerland; the goods are for private use or as gifts. [1]
Minimum purchaseVAT refund for visitors300.00 CHF per purchase [1]
Time limit to take goods outVAT refund for visitors⚠ Not yet verified
Refund procedureVAT refund for visitorsThe buyer declares the goods orally at a staffed Swiss customs office with the export document, and customs confirms the export on it. The buyer is responsible for sending the confirmed document back to the seller. Alternatively, a foreign customs authority or a Swiss embassy or consulate in the buyer's country can confirm it afterwards. [1]

Notes

  • The Swiss customs administration (BAZG) states the minimum as CHF 300 incl. VAT per shop; smaller purchases get no tax-free treatment.
  • The goods must be taken out of Switzerland within 90 days of handover (Art. 1 Bst. d). The field counts months and no day figure is converted, so no number is shown.
  • The seller presents the confirmed document to the Federal Tax Administration (ESTV) to obtain the tax exemption. Exports can be confirmed only during the clearance hours of staffed border crossings (BAZG).

Sources

  1. Fedlex, Die Veröffentlichungsplattform des Bundesrechts (Swiss Confederation): Verordnung des EFD über die Steuerbefreiung von Inlandlieferungen von Gegenständen zwecks Ausfuhr im Reiseverkehr, SR 641.202.2 (Stand am 1. Januar 2022) (consulted 30 October 2026) · all sources

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General information, not legal advice. Rules change: check the official source before you fly or ride.