Country rates
VAT in Switzerland
8.1% standard rate. The 3.7% rate applies to accommodation and the 2.6% rate to food, books and other essentials.
| Standard rate | 8.1% |
|---|---|
| Reduced rates | 3.7%, 2.6% |
| Currency | CHF |
Worked example
100.00 net plus 8.1% VAT comes to CHF 108.10.
A CHF 100.00 gross price splits into CHF 92.51 net and CHF 7.49 VAT.
Try the VAT calculatorWhat you should know about Switzerland VAT
The standard rate of 8.1% applies to most supplies. Reduced rates of 3.7% and 2.6% cover specific categories such as food, books, medicines and transport, and only where the supply fits the exact definition in Switzerland's tax law.
Registration rules differ by country. In the UK there is a turnover threshold before you must register; in many EU countries it is lower or absent. The guides cover the UK threshold and the EU OSS scheme for cross-border sales.
Rates and rules change. This page is reviewed quarterly against official sources, and you should confirm the applicable rate with the Switzerland tax authority before filing.