Digital threats

Email phishing

Updated on 2 Apr 2026

Phishing emails purporting to be from the Federal Tax Administration (FTA) are currently in circulation. These claim to contain an official notification regarding a refund. Please ignore these emails, do not click on any links they contain, do not disclose any personal data and delete these emails. Further measures can be found on the website of the Federal Office for Cyber Security.

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)

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