Switzerland VAT rates in 2026
| Standard | 8.1% |
|---|---|
| Reduced | 3.8% |
| Reduced | 2.6% |
- 8.1% is the normal rate, 2.6% the reduced rate for food, medicines and books, and 3.8% the special rate for accommodation, all in force since 1 January 2024.
- Parliament approved a rise to 8.5%, 2.6% and 4.0% in June 2026 to fund pensions, but it needs a popular vote and is not in force.
How to calculate VAT in Switzerland
To add tax, multiply the price before tax by 8.1% and add it on. To find the price before tax inside a total, divide the total by 1.081. Taking 8.1% off the total gives the wrong answer, because the tax was charged on the smaller pre-tax price.
Tax = Price × 8.1 ÷ 100 Price before tax = Total ÷ 1.081
| Price before tax | CHF 250.00 |
|---|---|
| VAT at 8.1% | CHF 20.25 |
| Total | CHF 270.25 |
| A total of CHF 540.50 includes tax of | CHF 40.50 |
| …so the price before tax was | CHF 500.00 |
Switzerland VAT on common amounts
At 8.1%, this is the tax and the total on everyday prices.
| Price before tax | Tax | Total |
|---|---|---|
| CHF 10.00 | CHF 0.81 | CHF 10.81 |
| CHF 20.00 | CHF 1.62 | CHF 21.62 |
| CHF 50.00 | CHF 4.05 | CHF 54.05 |
| CHF 100.00 | CHF 8.10 | CHF 108.10 |
| CHF 250.00 | CHF 20.25 | CHF 270.25 |
| CHF 500.00 | CHF 40.50 | CHF 540.50 |
| CHF 1,000.00 | CHF 81.00 | CHF 1,081.00 |
| CHF 5,000.00 | CHF 405.00 | CHF 5,405.00 |
Standard and reduced VAT rates in Switzerland
Most goods and services in Switzerland are taxed at the 8.1% standard rate. The reduced rates (3.8% and 2.6%) apply only to goods and services that Switzerland's law lists, so check which rate applies to what you sell before you invoice.
VAT on your invoices
A VAT invoice usually shows your VAT registration number, the net price, the VAT rate and amount for each line, and the gross total. Business customers use it to reclaim the VAT they paid. Our invoice generator adds the tax line for you.