VAT rates in Switzerland (2026)
Last reviewed: 7 November 2026
In short: The normal VAT rate is 8.1%, with 2.6% on foodstuffs and most basic goods and 3.8% on accommodation. Businesses are generally liable from CHF 100,000 turnover. The Federal Tax Administration collects VAT.
| Rule | What applies |
|---|---|
| Standard VAT rateValue added tax | The normal VAT rate is 8.1%. [1] |
| Reduced VAT ratesValue added tax | A reduced rate of 2.6% applies to foodstuffs, books, newspapers, medicines and similar goods. A special rate of 3.8% applies to overnight accommodation with breakfast. [1] |
| VAT on foodValue added tax | Foodstuffs under the Foodstuffs Act, except alcoholic beverages, are taxed at 2.6%. The normal rate of 8.1% applies to food that is part of a restaurant service. [1] |
| VAT registration thresholdValue added tax | A business is generally liable to VAT once its turnover from goods and services in Switzerland and abroad that are not exempt without credit reaches CHF 100,000. The limit is CHF 250,000 for non-profit sports and cultural associations and charities. [2] |
| Tax authorityValue added tax | The Federal Tax Administration (FTA, German: Eidgenössische Steuerverwaltung ESTV) administers VAT through its Main Division Value Added Tax. [1] |
Sources
- Federal Tax Administration FTA (Eidgenössische Steuerverwaltung ESTV): Swiss VAT rates (consulted 7 November 2026) · all sources
- Federal Tax Administration FTA (Eidgenössische Steuerverwaltung ESTV): Tax liability VAT (consulted 7 November 2026) · all sources
Related pages
General information, not legal advice. Rules change: check the official source before you fly or ride.