The three Swiss VAT rates — standard 8.1%, accommodation 3.8%, reduced 2.6% — updated January 1, 2024.
Swiss VAT Rates 2025
Switzerland raised its VAT rates on January 1, 2024 to fund AHV pension reform (AHV 21). The current rates are:
| Rate | Amount | Applies to |
|---|---|---|
| Standard rate | 8.1% | Most goods and services |
| Special rate | 3.8% | Accommodation (hotels, hostels) |
| Reduced rate | 2.6% | Food, non-alcoholic beverages, books, newspapers, medicines, agricultural products |
| Zero rate (exempt with credit) | 0% | Exports, certain international services |
Rates confirmed by the Federal Tax Administration (FTA / ESTV). Source: ESTV
How to Use the Calculator
Calculate gross from net (add VAT):
- Enter the net amount (price without VAT)
- Select the applicable rate
- The calculator shows the VAT amount and gross total
Calculate net from gross (extract VAT):
- Enter the gross amount (price including VAT)
- Select the applicable rate
- The calculator shows the VAT amount and net price
Quick Reference Tables — Standard Rate 8.1%
Adding VAT (Net → Gross)
| Net amount (CHF) | VAT 8.1% (CHF) | Gross total (CHF) |
|---|---|---|
| 100.00 | 8.10 | 108.10 |
| 500.00 | 40.50 | 540.50 |
| 1,000.00 | 81.00 | 1,081.00 |
| 5,000.00 | 405.00 | 5,405.00 |
| 10,000.00 | 810.00 | 10,810.00 |
Extracting VAT (Gross → Net)
| Gross amount (CHF) | VAT 8.1% (CHF) | Net amount (CHF) |
|---|---|---|
| 100.00 | 7.49 | 92.51 |
| 500.00 | 37.46 | 462.54 |
| 1,000.00 | 74.93 | 925.07 |
| 5,000.00 | 374.65 | 4,625.35 |
| 10,000.00 | 749.31 | 9,250.69 |
Formula: Net = Gross ÷ 1.081 · VAT = Gross − Net
Quick Reference — Reduced Rate 2.6%
| Net amount (CHF) | VAT 2.6% (CHF) | Gross total (CHF) |
|---|---|---|
| 100.00 | 2.60 | 102.60 |
| 500.00 | 13.00 | 513.00 |
| 1,000.00 | 26.00 | 1,026.00 |
Who Must Charge VAT in Switzerland?
Swiss VAT (Mehrwertsteuer / MWST / IVA) is mandatory for businesses and self-employed persons with taxable annual turnover exceeding CHF 100,000. Once registered, VAT must be charged on all taxable supplies and remitted quarterly to the FTA.
Voluntary registration: Businesses below CHF 100,000 can voluntarily register for VAT — which allows them to reclaim VAT on business inputs (input tax deduction). This is advantageous for businesses with significant VAT-bearing costs.
Turnover from abroad: Taxable turnover includes supplies to Swiss customers regardless of where the supplier is established. Foreign companies selling digital services to Swiss consumers above CHF 100,000/year must register.
VAT Registration and Filing
| Step | Details |
|---|---|
| Register | With the FTA via the MWST portal (Online-Portal MWST) |
| Filing frequency | Quarterly (standard) or semi-annual (with approval) |
| Accounting method | Effective method (actual VAT) or flat rate method (Saldosteuersatz) |
| Payment deadline | 60 days after end of quarter |
| First filing | After the first quarter in which you exceed the CHF 100,000 threshold |
Avenzo's fiduciary service handles VAT registration, quarterly returns, and ongoing compliance for businesses of all sizes.
→ VAT filing service for businesses
What Is Exempt from Swiss VAT?
Certain supplies are VAT-exempt without input tax credit:
- Healthcare (doctors, hospitals, therapists)
- Education (schools, universities)
- Cultural services
- Financial services (banking, insurance)
- Real estate rental (long-term residential)
These sectors do not charge VAT and cannot reclaim VAT on their purchases.