From 1 January 2018 until 31 December 2023, the following current VAT rates apply in Switzerland:
From 1 January 2024, the following current VAT rates apply in Switzerland:
Normal rate: 8,1 %
Reduced rate: 2,6 %
Special rate for accommodation: 3,8 %
Reason for the increase in tax rates:
In the vote of 25 September 2022, the amendment to the AHV Act and the federal decree on the supplementary financing of the AHV were accepted.
Normal rate: 7,7 %
The normal rate is 7,7 %.
Special rate: 3,7 %
Accommodation services (overnight stays with breakfast) in the hotel and accommodation business (e.g. letting of holiday apartments) are subject to a rate of 3,7 % until the end of 2023.
Reduced rate: 2,5 %
A reduced rate of 2,5 % 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).
Act and ordinance
Contact
Contact by phone (German)
Federal Tax Administration FTA
Main Division VAT
Survey Division
Schwarztorstrasse 50
3003 Berne
Last modification 08.06.2023
Contact
Contact by phone (German)
Federal Tax Administration FTA
Main Division VAT
Survey Division
Schwarztorstrasse 50
3003 Berne