Current Swiss VAT rates

From 1 January 2018 until 31 December 2023, the following current VAT rates apply in Switzerland:

Normal rate: 7,7 %
Special rate: 3,7 %
Reduced rate: 2,5 %

Since 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).