Swiss VAT rates

Here you will find information on VAT rates.

Current VAT rates

Normal rate: 8,1 %

The normal rate is 8,1 %.

Reduced rate: 2,6 %

A reduced rate of 2,6 % applies for certain categories of goods and services, particularly:

• Foodstuffs (except alcoholic beverages) according to the Foodstuffs Act of 20 June 2014 (exception: the normal rate applies for foodstuffs that form part of restaurant services);
• Cattle, poultry, fish;
• Seeds, living plants, cut flowers;
• Grains;
• Animal feed and fertilizer;
• Medications;
• Newspapers, magazines, books and other printed products without advertising character of the kinds to be stipulated by the Federal Council;
• Electronic newspapers, magazines and books without advertising character of the kinds to be stipulated by the Federal Council;
• Services of radio and television companies (exception: the normal rate applies for services of a commercial nature);
• Menstrual hygiene products (from 1 January 2025).

Special rate: 3,8 %

Accommodation services (overnight stays with breakfast) in the hotel and accommodation business (e.g. letting of holiday apartments) are subject to a rate of 3,8 %.

Act and ordinance

641.20 - Federal Act on Value Added Tax (Value Added Tax Act, VAT Act)

641.201 - Ordinance on Value Added Tax (Value Added Tax Ordinance, VAT Ordinance)

Contact

If you have any questions, please contact us using the contact form.

Specific enquiries (German)

• Inquiries regarding declarations
• Legal inquiries
• Questions about payment

Federal Tax Administration FTA
Main Division Value Added Tax
Schwarztorstrasse 50
3003 Berne