Swiss VAT Calculator 2026 + current VAT rates

Three VAT rates have been in force in Switzerland since 1 January 2024: 8.1 % standard rate for most goods and services, 2.6 % reduced rate for food, books and medicines, 3.8 % special rate for accommodation. Use the calculator below to convert net to gross or vice versa in a matter of seconds.

Swiss VAT Rates 2026: Which Rate Applies to What?

It is the type of service that matters, not the sector. A restaurant can therefore charge at two different rates, depending on whether you eat in or take away.

Set	Applies to	Examples
8.1 % Standard rate	All goods and services not subject to a lower rate	Restaurants (eating in), alcoholic drinks, clothes, electronics, cars, tradespeople, hairdressers, mobile phone contracts, software
2.6 % Reduced rate	Everyday goods	Food and non-alcoholic drinks, takeaways, medicines, books and newspapers (including e-books), plants and cut flowers, pet food, tap water, feminine hygiene products (since 2025)
3.8 % Special rate	Accommodation including breakfast	Hotel, holiday flat, B&B, youth hostel

Exempt from VAT are, for example, rent, medical and hospital services, schools and courses, insurance, as well as loans and payment transactions.

Common borderline cases

Restaurant or takeaway: If you eat in, section 8.1 % applies. If you take the same meal away, section 2.6 % applies. For a price of CHF 20, one amount includes CHF 1.50 VAT and the other CHF 0.51.
Drinks: Non-alcoholic drinks in the shop: 2.6 %; alcoholic drinks: always 8.1 %. In restaurants, 8.1 % applies to everything.
Hotel: Bed and breakfast: 3.8 %. Dinner, minibar and spa: 8.1 %.
Books: In print and as an e-book: 2.6 %. The Kindle itself: 8.1 %.
Health: Medicines 2.6 %, doctor’s appointments (VAT-exempt), cosmetics 8.1 %.

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Calculating VAT: Formulas for Switzerland

All examples use the standard rate of 8.1 % and an amount of CHF 100. For the other rates, replace 8.1 with 2.6 or 3.8.

Net to gross (add VAT)

Gross = Net × 1.081

Example: CHF 100 × 1.081 = CHF 108.10. This includes CHF 8.10 in VAT.

Gross to net (deduct VAT)

Net = Gross ÷ 1.081

Example: CHF 100 ÷ 1.081 = CHF 92.51.

Calculating VAT from a gross amount

VAT = Gross × 8.1 ÷ 108.1

Example: CHF 100 × 8.1 ÷ 108.1 = CHF 7.49. Total: CHF 92.51 + CHF 7.49 = CHF 100.

The most common mistake: Calculate the gross amount minus 8.1 %. CHF 100 minus 8.1 % equals CHF 91.90; the correct figure is CHF 92.51. The 8.1 % always refers to the net amount, so you need to divide by 1.081.

Factors common to all sentences

Set	Net to gross	Gross to net	VAT included in the gross amount
8.1 %	× 1.081	÷ 1,081	× 0.07493
2.6 %	× 1.026	÷ 1,026	× 0.02534
3.8 %	× 1.038	÷ 1,038	× 0.03661

Calculating VAT in Excel

Is your amount in cell A1:

Gross from net: =A1*1.081
Net from gross: =A1/1.081
VAT calculated on the gross amount: =A1*8.1/108.1

In practice, the final amount is often rounded to 5 rappen. You can enable this option in the calculator above.

Our financial tips for 2026

"Intelligent people learn from the mistakes of others".

We have compiled our top selection for you from all our tests and experience reports:

Trends in VAT in Switzerland since 1995

Value added tax has been in force in Switzerland since 1 January 1995. It replaced the old turnover tax and has been adjusted six times since then, mostly to finance the AHV, IV or the railways.

Valid from	Standard rate	Reduced	Accommodation	Reason
1.1.2024	8.1 %	2.6 %	3.8 %	Funding for the AHV (AHV 21)
1.1.2018	7.7 %	2.5 %	3.7 %	Temporary IV funding is coming to an end; rail infrastructure funding to take its place
1.1.2011	8.0 %	2.5 %	3.8 %	Temporary IV funding
1.1.2001	7.6 %	2.4 %	3.6 %	Major rail projects (NEAT, Rail 2000)
1.1.1999	7.5 %	2.3 %	3.5 %	Funding the AHV
1.10.1996	6.5 %	2.0 %	3.0 %	Special rate introduced for the hospitality sector
1.1.1995	6.5 %	2.0 %	- –	Introduction of VAT

Correcting old invoices: The date on which the service was provided is decisive, not the invoice date. A service provided in 2023 will still be billed at 7.7 % in 2026. In the calculator above, you will find the old rates under «Other rate».

What happens next? The rates will remain unchanged in 2026 and 2027. The special rate for overnight stays is set by law to apply only until the end of 2027. A further increase from 2028 onwards is under discussion, but no decision has yet been taken.

In comparison: At 8.1 %, the standard rate in Switzerland is well below that of Germany (19 %) and Austria (20 %).

Our financial tips for 2026

"Intelligent people learn from the mistakes of others".

We have compiled our top selection for you from all our tests and experience reports:

VAT for the self-employed and SMEs: Key points

When do you become liable for VAT?

As soon as your business generates more than CHF 100,000 in annual turnover. The turnover taken into account is that from taxable services both in Switzerland and abroad. If you exceed this threshold, you must register online with the FTA. You can also register voluntarily. This is particularly worthwhile if you are investing heavily at the start, as you will then be able to reclaim the VAT on your purchases (input tax deduction).

Invoice excluding VAT

If you are not liable for VAT, you should issue your invoices without VAT. Do not write «incl. VAT» on them either. Anyone who shows VAT on an invoice owes it to the FTA, even if they are not registered.

What must be included on an invoice with VAT?

Your name, town/city and VAT number (CHE-123.456.789 VAT)
Customer’s name and town/city
Date or period of the service
What you have delivered or done
Amount, VAT rate and VAT amount

Effective method or balance control rate?

With the effective method, you pay the VAT on your invoices and deduct the VAT on your business expenses. That’s right, but it’s time-consuming.

With the balance tax rate, you continue to charge your customers 8.1 %, but you only pay a flat-rate industry-specific tax on your turnover, ranging from 0.1 % to 6.8 %. Input tax is already included in this. This saves a lot of bookkeeping and is worthwhile if you mainly sell your time and make few purchases. This is permitted for turnover of up to CHF 5,024,000 and tax of up to CHF 108,000 per year. From 2025, with both methods, you’ll only need to file your return once a year.

Tip for the self-employed

The VAT on your invoices does not belong to you, but to the FTA. You should therefore transfer it straight into a separate account whenever you receive a payment. The easiest way to do this is with a business account that offers sub-accounts free of charge. That way, you’ll have the money ready when the tax return is due.

Go to the business account comparison →

Frequently asked questions about VAT in Switzerland

How much is VAT in Switzerland in 2026?

The standard rate is 8.1 %. A reduced rate of 2.6 % applies to food, medicines and books, and 3.8 % to accommodation. These rates have been in force since 1 January 2024 and will remain unchanged in 2026.

How do I reclaim VAT?

Divide the gross amount by 1,081. CHF 100 thus becomes CHF 92.51 net, with VAT amounting to CHF 7.49. If you simply subtract 8.1 %, you’ll end up with CHF 91.90, which is incorrect.

When do I have to pay Swiss VAT when shopping in Germany?

As soon as your purchases are worth more than CHF 150 per person per day. This lower value threshold has been in force since 1 January 2025; previously, the limit was CHF 300. If you exceed this limit, you’ll need to pay Swiss VAT on the full amount – the easiest way to do this is via the QuickZoll app. You can claim back the German VAT at 19 % using a stamped export certificate.

As a tourist, can I claim back Swiss VAT?

Yes, provided you don’t live in Switzerland. The goods must cost at least CHF 300 per purchase in a shop and must be taken out of the country within 30 days. You have the tax-free form stamped at customs and will be refunded the VAT, minus a fee.

Is VAT charged on bank charges?

To some extent. Account management, payment transactions and the purchase of securities are exempt from VAT. Custody fees and asset management, including those charged by robo-advisors, are subject to 8.1 % VAT. When comparing fees, make sure you check whether they are quoted inclusive or exclusive of VAT.

Is it ‘MWST’ or ‘MwSt’?

In Switzerland, the official abbreviation is MWST; in Germany, it is MwSt. In French, it is TVA; in Italian, IVA; and in English, VAT.

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