Switzerland VAT rate 2026: 8.1% standard rate
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
| Rate | Type | Applies to |
|---|---|---|
| 8.1% | Standard | Default rate for most goods and services not otherwise listed, in force since 1 January 2024. |
| 3.8% | Reduced | Accommodation 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% | Reduced | Foodstuffs 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 the live API response
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.
VAT number formats
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.
Sources
- VAT rates in Switzerland Swiss Federal Tax Administration (ESTV), accessed August 13, 2026
- VAT tax liability Swiss Federal Tax Administration (ESTV), accessed August 13, 2026