Current Swiss VAT rates

Since 1 January 2018, the following current VAT rates apply in Switzerland:

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 2027.

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).

Links

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)

Last modification 14.12.2021