Switzerland VAT / Sales Tax

Detailed vat / sales tax rates and rules for Switzerland in 2026.

VAT / Sales TaxCHF

Switzerland levies a Value Added Tax known as MWST (Mehrwertsteuer), TVA (taxe sur la valeur ajoutée), or IVA (imposta sul valore aggiunto) depending on the language region. The standard rate was increased from 7.7% to 8.1% effective January 1, 2024, to fund the AHV pension system. The VAT system follows the credit-invoice method, where registered businesses can deduct input VAT from output VAT. Switzerland is not a member of the European Union, so its VAT system is independent of the EU VAT Directive, though it shares many structural similarities. VAT returns are typically filed quarterly.

Standard Rate

8.1%

Registration Threshold

CHF 100,000 in annual worldwide revenue from taxable supplies (businesses with lower revenues may voluntarily register)

Reduced Rates

3.8% — Accommodation services (hotel stays and similar lodging services)2.6% — Food and non-alcoholic beverages, books, newspapers, magazines, medicines, agricultural inputs, and water supplies0% — Exports of goods, certain international services, and exempt supplies including healthcare, education, financial services, insurance, and real estate transactions (exempt without input tax credit)

How Switzerland VAT / Sales Tax compares

Switzerland’s standard VAT / sales tax rate of 8.1% is the 161st highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Europe’s regional average of 19.9%.