Rates as of November 2026: standard 8.1 %, reduced 2.6 %, accommodation 3.8 %.
Result
Negative amount: the result is treated as a credit note, and the VAT carries the same negative sign.
Workings
Formulas and rounding
- Add VAT: VAT = net × rate, gross = net × 1.081 (at 8.1 %). Example: 19.95 × 0.081 = 1.61595, shown as 1.62.
- Extract VAT: net = gross ÷ 1.081 (at 8.1 %), VAT = gross − net. Example: 108.10 ÷ 1.081 = 100.00.
- Rounding to 5 rappen (optional): the invoice total is rounded to the nearest multiple of 0.05, for example 21.57 to 21.55. The difference is shown as its own line.
Which Swiss VAT rate applies when?
The three rates have applied in Switzerland since 1 January 2024. Which rate fits depends on the supply, not on your industry. The standard rate of 8.1 % applies to most goods and services. The reduced rate of 2.6 % applies, among other things, to food, books and newspapers. The special rate of 3.8 % applies to accommodation (an overnight stay; breakfast offered with it belongs to it, even if charged separately). As things stand, the special rate runs to the end of 2027. On 29 September 2026 Parliament finalised an extension to the end of 2031 in the reconciliation process; the final vote was scheduled for 2 October 2026, and a possible referendum follows, so please check the current status with the FTA. The full list and special cases are on the Federal Tax Administration website. VAT registration is compulsory from a taxable turnover of more than CHF 100,000 a year (details at the FTA).
Frequently asked questions
How do I calculate VAT from a gross amount?
Divide the gross amount by 1 plus the VAT rate, so by 1.081 at 8.1 %. The result is the net amount. The VAT is the difference between gross and net. Do not take 8.1 % of the gross amount: that gives a VAT figure that is too high.
What is the VAT rate in Switzerland?
There are three rates: 8.1 % standard, 2.6 % reduced and 3.8 % for accommodation (as of November 2026). As things stand, these rates also apply in 2027. They may change from 2028: on 29 November 2026 Switzerland votes on an increase to finance the 13th AHV pension (standard rate 8.5 %, accommodation 4.0 %, reduced rate unchanged at 2.6 %, from the start of 2028 at the earliest, see the BSV, in German).
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Auf Deutsch: MWST Rechner Schweiz.