Development of the Swiss VAT rates

Find out more about the development of Swiss VAT rates here.

Development of VAT rates:

Date

Standard rate

Special rate for accommodation services

Reduced rate

As of 1 January 2024
The federal decree of 17 December 2021 on the additional financing of the OASI through an increase in VAT was accepted
8,1 % 3,8 % 2,6 %
1 January 2018
Increase in VAT rates for the financing and development of the railway infrastructure +
The federal decree of 17 March 2017 on the additional financing of the OASI through an increase in VAT and the pension reform 2020 of 17 March 2017 were rejected

7,7 %

3,7 %

2,5 %

 

1 January 2011
VAT rate increase in favor of the DI

8,0 %

3,8 %

2,5 % 

1 January 2001
The VAT Act enters into force +
VAT rate increase for the financing of the Large-Scale Railway Projects

7,6 %

3,6 %

2,4 % 

1 January 1999
Increase in VAT rates in favor of the OASI and the DI

7,5 %

3,5 %

2,3 % 

1 October 1996
Introduction of the special rate for accommodation services

6,5 %

3,0 %

2,0 % 

1 January 1995
The VAT Ordinance enters into force (VAT was introduced in Switzerland)

6,5 %

 

2,0 % 

Abbreviations:
Disability insurance = DI
Old-age and survivors’ insurance (OASI)

Contact

Last modification 08.06.2023

Top of page

Contact

Contact form

Contact by phone (German)

Federal Tax Administration FTA
Main Division VAT
Survey Division
Schwarztorstrasse 50
3003 Berne

Print contact

https://www.estv.admin.ch/content/estv/en/home/mehrwertsteuer/mwst-steuersaetze/mwst-steuersaetze-entwicklung.html