Switzerland VAT rate 2026: 8.1% standard rate

By Remco from Avatcado

Switzerland charges an 8.1 percent standard VAT rate, with the two lowest rates in this dataset: 3.8 and 2.6 percent, both in force since 1 January 2024. The 3.8 percent rate is legally a distinct Sondersatz, or special rate, reserved for hotel and lodging accommodation, separate under Swiss VAT law from the ordinary 2.6 percent reduced rate that covers food and medicine, even though the API's schema files both as reduced.

Switzerland VAT rates

RateTypeApplies to
8.1%StandardDefault rate for most goods and services not otherwise listed, in force since 1 January 2024.
3.8%ReducedAccommodation services, meaning overnight hotel and lodging stays including breakfast, only. This is legally the Sondersatz (special rate), a distinct category from Switzerland's ordinary 2.6 percent reduced rate.
2.6%ReducedFoodstuffs excluding alcoholic beverages, livestock, seeds and animal feed, medications, printed newspapers and books without advertising, and menstrual hygiene products since 1 January 2025.

Rates served live from the Avatcado API, last updated March 26, 2026.

Check a Switzerland VAT number

Businesses charging Switzerland VAT must hold an active Switzerland VAT registration. Check any Switzerland VAT number for free below.

Enter a VAT number to see its registration result, source and freshness

Get Switzerland VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/CH" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "CH",
    "country_name": "Switzerland",
    "currency": "CHF",
    "standard_rate": 8.1,
    "other_rates": [
      {
        "rate": 3.8,
        "type": "reduced"
      },
      {
        "rate": 2.6,
        "type": "reduced"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

Is Switzerland's hotel VAT rate the same as its food VAT rate?

No. The 3.8 percent rate applied to hotel and lodging accommodation is legally a distinct Sondersatz (special rate) under Swiss VAT law, separate from the 2.6 percent ordinary reduced rate that covers food, medicine, and printed media.

Is Switzerland's VAT rate about to rise?

Parliament approved a rise from 8.1 to 8.5 percent on 19 June 2026 to fund the 13th state pension payment, but it requires a public referendum in November 2026 and would take effect no earlier than 2028, so it does not change the current 8.1 percent rate.

How often do businesses file VAT returns in Switzerland?

Most VAT-registered businesses in Switzerland report to the ESTV quarterly under the ordinary effective method, though monthly reporting is available on request and an annual reporting option with periodic installment payments has been available since 2025.

How is VAT charged on digital services sold to consumers in Switzerland?

Digital services such as software subscriptions sold to Swiss consumers are taxed at Switzerland's 8.1 percent standard rate rather than the lower Sondersatz or reduced rates reserved for accommodation and food, and foreign providers become liable for Swiss VAT once their worldwide turnover crosses Switzerland's registration threshold.

Does Switzerland have a reverse charge for services bought from abroad?

Yes. When a Swiss VAT-registered business buys services from a foreign supplier, it generally self-assesses Swiss VAT under the Bezugsteuer (acquisition tax) mechanism rather than the foreign supplier charging Swiss VAT directly.

VAT number formats

See how Avatcado validates Switzerland numbers, including the fallback when VIES is down, on the coverage page.

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

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