What are the VAT rates in Switzerland?
Since 1 January 2024, Switzerland applies three VAT rates: the standard rate of 8.1%, the reduced rate of 2.6% and the special accommodation rate of 3.8%. These rates were raised to fund the AHV pension system following the popular vote of September 2022.
Definition
Switzerland applies a multi-rate VAT system administered by the FTA (Federal Tax Administration). Unlike the European Union, which imposes a minimum standard rate of 15%, Switzerland has historically maintained some of the lowest rates in Europe, reflecting its liberal fiscal policy.
The three rates since 2024
Since 1 January 2024, three rates are in force, raised following the popular vote of 25 September 2022 approving the AHV 21 reform:
| Rate | Value | Previous value (before 2024) |
|---|---|---|
| Standard rate | 8.1% | 7.7% |
| Reduced rate | 2.6% | 2.5% |
| Special accommodation rate | 3.8% | 3.7% |
Standard rate (8.1%)
Applies to all goods and services not expressly covered by the reduced or special rates. This includes: IT services, consulting, transport, trades, telecommunications, catering, clothing, electronics, etc.
Reduced rate (2.6%)
Applies in particular to:
- Foodstuffs and non-alcoholic beverages (water, fruit juices, etc.)
- Medicines and remedies for human use
- Newspapers, magazines and books (printed and electronic)
- Seeds, plants and flowers (cut and potted)
Special accommodation rate (3.8%)
Reserved for accommodation services: hotels, campsites, youth hostels, holiday rentals, bed & breakfasts. This rate, known as the "special rate", was introduced to support the Swiss tourism sector.
History of rates
VAT was introduced in Switzerland on 1 January 1995 at 6.5%. It has undergone several successive increases: 7.5% in 1999, then a three-rate structure from 2011. The increase on 1 January 2024 is the most recent, linked to the financing of the AHV pension increase.
Swiss context
As Switzerland is not an EU member, it sets its own VAT rates freely. This allows it to maintain rates significantly lower than those of its neighbours (France: 20% standard, Germany: 19%, Italy: 22%). This difference raises practical questions for Swiss SMEs that sell or purchase outside the country: exported services are generally exempt from Swiss VAT, while imports of services may be subject to acquisition tax (self-assessment).
How Neoffice applies them
Neoffice allows you to configure the default VAT rate for each product or service in the catalogue. When creating an invoice, the correct rate is automatically applied to each line according to the nature of the service. In the event of a legal change in rates (such as the one on 1 January 2024), a global update is available with no manual re-entry.
Termes liés
Questions fréquentes — Swiss VAT rates
Which goods and services are subject to the reduced rate of 2.6%?
Does the 3.8% rate apply only to hotels?
How do I calculate Swiss VAT from a gross (VAT-inclusive) amount?
Apply the correct rates automatically with Neoffice
Neoffice manages all three Swiss VAT rates and applies them correctly to each invoice line, with no input errors.
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