Tariff categories radio and television fee

Here you will find the listing of the tariff categories according to turnover.

Corporate fee, tariff from 2021

Level	Turnover (CHF)	Fee (CHF)
1	500 000 - 749 999	160
2	750 000 - 1 199 999	235
3	1 200 000 - 1 699 999	325
4	1 700 000 - 2 499 999	460
5	2 500 000 - 3 599 999	645
6	3 600 000 - 5 099 999	905
7	5 100 000 - 7 299 999	1270
8	7 300 000 - 10 399 999	1785
9	10 400 000 - 14 999 999	2505
10	15 000 000 - 22 999 999	3315
11	23 000 000 - 32 999 999	4935
12	33 000 000 - 49 999 999	6925
13	50 000 000 - 89 999 999	9725
14	90 000 000 - 179 999 999	13 665
15	180 000 000 - 399 999 999	19 170
16	400 000 000 - 699 999 999	26 915
17	700 000 000 - 999 999 999	37 790
18	1 000 000 000	49 925

Corporate fee, tariff until 2020

Level	Turnover (CHF)	Fee (CHF)
1	500 000 – 999 999	365
2	1 000 000 – 4 999 999	910
3	5 000 000 – 19 999 999	2280
4	20 000 000 – 99 999 999	5750
5	100 000 000 – 999 999 999	14 240
6	Ab 1 000 000 000	35 590

Questions & answers about the tariff categories

How high is the fee for companies?

The amount of the corporate fee depends on the company's turnover without VAT (total turnover, including exports, services abroad, excluded turnover, notification procedure, land sales etc.). Your company will be allocated to a tariff category based on the amount of turnover. Companies whose global turnover is less than CHF 500 000 will not have to pay the corporate fee.

Tariff category	Turnover (CHF)	Tariff/year (CHF)
0	Up to 499 999	0
1	500 000 – 999 999	365
2	1 000 000 – 4 999 999	910
3	5 000 000 – 19 999 999	2280
4	20 000 000 – 99 999 999	5750
5	100 000 000 – 999 999 999	14 240
6	From 1 000 000 000	35 590

I also generate VAT-exempt turnover. Is this also included in the turnover used to determine the tariff? Why?

The corporate fee is calculated on the basis of the company's total turnover, i.e. tax-exempt items such as exports, supplies abroad and non-taxable supplies (in accordance with Article 21 of the VAT Act etc.) are included. The definition of VAT eligibility is not relevant to the corporate fee. By using total turnover as the authoritative basis, all companies are treated equally in terms of the collection of the corporate fee.

Why does my company have to pay the corporate fee to the FTA?

The FTA was designated as the corporate fee collection office by Parliament, because the fee amount and liability will be linked to turnover and the FTA can access this data in the simplest and most reliable way through the VAT register.

Which year is decisive for determining the turnover?

A company becomes liable to the fee the year after the one in which it first exceeds the relevant turnover threshold. If a company generated an annual turnover of CHF 500 000 or more the previous year, it is liable to the fee the following accounting year.

 

My company was removed from the VAT register this calendar year. Do I still have to pay the fee?

Yes. Any entity entered in the VAT register during the current year is subject to the fee if a turnover of CHF 500 000 or more was generated the preceding year. The full fee is payable, irrespective of how long the company was entered in the VAT register in the current year. To compensate for this, a newly entered company is not subject to the fee in its first year in the VAT register.

 

My company was removed from the VAT register this calendar year. Will I receive a pro rata refund of the fee already paid?

No. Assessment of the corporate fee is based on the past, which is why there is no refund. A company is liable to the fee based on the previous year's actual turnover. Any entity entered in the VAT register during the current year is subject to the fee if a turnover of CHF 500 000 or more was generated the preceding year. The full fee is payable, irrespective of how long the company was entered in the VAT register in the current year. To compensate for this, a newly entered company is not subject to the fee in its first year in the VAT register.

 

What should you know if a business receives subsidies and applies the simplified calculation of input tax reduction?

If your company applies the simplified calculation of the input tax reduction for subsidies, the amount of the subsidy should be declared in position 900 instead of 200. Important: The input tax reduction calculated by the subsidy (= 107,7 %) at the standard rate must be declared in position 420 (VAT info 05 Subsidies and donations). 

 

Banks, insurances and pension funds may under certain conditions waive the declaration of turnover exempted from VAT. How is it ensured that the tariff level is still correctly recorded?

Banks, insurances and pension funds that calculate their input tax based on the bank or insurance flat rate can waive the declaration of turnover exempted from the tax if they voluntarily choose the highest tariff category 18 of the company tax (Art. 68a para. 1 and Art. 70 RTVA in conjunction with Art. 67b RTVA). This simplification must be selected by the bank or insurance company on ePortal under «Radio and TV fee» by 15 January of the respective year and is valid until revoked. Any turnover corrections have no effect on the tariff level.  

 

Contact

Contact form

Contact by phone (German)
Collection Division VAT

Federal Tax Administration FTA
Main Division VAT
Schwarztorstrasse 50
3003 Berne

Last modification 03.01.2024