VAT rates in Switzerland
| Rate | Type | Used for, among others |
|---|---|---|
| 8.1% | Standard | Most goods and services |
| 3.8% | Special rate | hotel stays and other accommodation |
| 2.6% | Reduced | food, books, newspapers and medicines |
Rates as of October 9, 2026. Zero rates and exemptions are not listed. Which rate applies depends on the exact product, so check with the tax authority of Switzerland before you invoice.
Recent change: The current rates have applied since January 1, 2024, up from 7.7%, 3.7% and 2.5%.
The standard rate of 8.1% is the lowest of the 30 European countries on this site. See the rates of every country to compare.
VAT on common amounts in Switzerland
Net amounts in CHF with the VAT and the gross total at 8.1%, and the gross total at the reduced rates of 3.8% and 2.6%.
| Net | VAT 8.1% | Gross 8.1% | Gross 3.8% | Gross 2.6% |
|---|---|---|---|---|
| CHF 10.00 | CHF 0.81 | CHF 10.81 | CHF 10.38 | CHF 10.26 |
| CHF 20.00 | CHF 1.62 | CHF 21.62 | CHF 20.76 | CHF 20.52 |
| CHF 50.00 | CHF 4.05 | CHF 54.05 | CHF 51.90 | CHF 51.30 |
| CHF 100.00 | CHF 8.10 | CHF 108.10 | CHF 103.80 | CHF 102.60 |
| CHF 250.00 | CHF 20.25 | CHF 270.25 | CHF 259.50 | CHF 256.50 |
| CHF 500.00 | CHF 40.50 | CHF 540.50 | CHF 519.00 | CHF 513.00 |
| CHF 1,000.00 | CHF 81.00 | CHF 1,081.00 | CHF 1,038.00 | CHF 1,026.00 |
| CHF 5,000.00 | CHF 405.00 | CHF 5,405.00 | CHF 5,190.00 | CHF 5,130.00 |
Taking VAT out of a price in Switzerland
Divide the gross price by 1 plus the rate. A price of CHF 108.10 including 8.1% VAT is CHF 108.10 ÷ 1.081 = CHF 100.00 net, so the VAT is CHF 8.10. Taking 8.1% off CHF 108.10 would give CHF 99.34, which is too low, because the VAT was charged on the net price.
Switzerland compared with its neighbors
| Country | Standard | Reduced |
|---|---|---|
| Germany | 19% | 7% |
| France | 20% | 10%, 5.5%, 2.1% |
| Italy | 22% | 10%, 5%, 4% |
| Austria | 20% | 13%, 10%, 4.9% |
| Switzerland | 8.1% | 3.8%, 2.6% |
Buying from abroad? The currency converter turns a CHF price into your currency. In the US, sales tax works differently, and the sales tax calculator has every state rate.
Frequently asked questions
What is the VAT rate in Switzerland?
The standard VAT rate is 8.1%. Reduced rates of 3.8% and 2.6% apply to certain goods and services. These are the rates as of October 9, 2026.
How do I remove 8.1% VAT from a price?
Divide the gross price by 1.081. For example, CHF 108.10 including VAT is CHF 100.00 before VAT, so the VAT is CHF 8.10.
What is VAT called in Switzerland?
In Switzerland, VAT is called MWST in German, TVA in French, IVA in Italian. On invoices it appears with the rate next to it, for example "8.1%", and the net amount, the tax and the gross total are listed separately.