What are the VAT rates in Switzerland?

Since 1 January 2024: 8.1% (standard rate), 2.6% (reduced rate, for example food, books, newspapers and medicines) and 3.8% (accommodation). Until the end of 2023 the rates were 7.7%, 2.5% and 3.7%.

How do I extract VAT from a gross amount?

Divide the gross amount by 108.1 and multiply by 8.1. For CHF 1,081.00 that gives CHF 81.00 VAT and CHF 1,000.00 net. For the reduced rate use 2.6 / 102.6, for accommodation 3.8 / 103.8.

Why can't I simply deduct 8.1% from the gross amount?

Because the 8.1% is calculated on the net amount, not the gross amount. 8.1% of CHF 1,081.00 would be CHF 87.56; the correct VAT is CHF 81.00.

Which rate applies to a service from 2023 that I invoice in 2024?

What counts is when the service was performed, not the invoice date. A service from 2023 is charged at the old rates even if invoiced in 2024. Choose «until 2023» in the calculator for this case.

When do I have to charge VAT?

You become liable for VAT once your taxable supplies reach CHF 100,000 in turnover per year. Below that, you can register voluntarily.

Swiss VAT calculator 2026: 8.1%, 2.6%, 3.8%

In short

Since 1 January 2024, Switzerland has three VAT rates: 8.1% standard, 2.6% reduced and 3.8% for accommodation. To go from net to gross, multiply the net amount by (1 + rate). The VAT contained in a gross amount is gross × rate / (100 + rate), so at 8.1% it is gross × 8.1 / 108.1.

How the VAT calculator works

The calculator works in both directions. If you have a net amount (excluding VAT), it calculates the tax on that amount and adds it. If you have a gross amount (including VAT), it extracts the tax it contains.

Direction	Formula	Example at 8.1%
Net → gross	VAT = net × 8.1 / 100	1,000.00 × 8.1% = 81.00, gross 1,081.00
Gross → net	VAT = gross × 8.1 / 108.1	1,081.00 × 8.1 / 108.1 = 81.00, net 1,000.00

VAT is rounded to the centime. Net amount and VAT therefore always add up exactly to the gross amount, with no rounding remainder.

The three rates at a glance

Rate	since 2024	until 2023	applies to, for example
Standard rate	8.1%	7.7%	most goods and services
Reduced rate	2.6%	2.5%	food, books, newspapers, medicines
Accommodation	3.8%	3.7%	overnight stays including breakfast

Which rate applies to a supply is set out in Art. 25 of the VAT Act. If in doubt, check the ESTV practice or ask your fiduciary.

Rounding to 5 centimes

In Switzerland, cash amounts are rounded to 5 centimes, and many businesses round invoice totals the same way. With the option enabled, the calculator rounds the gross amount to 5 centimes and shows the rounding difference separately. The VAT itself stays exact to the centime.

Frequently asked questions

What are the VAT rates in Switzerland?: Since 1 January 2024: 8.1% (standard rate), 2.6% (reduced rate, for example food, books, newspapers and medicines) and 3.8% (accommodation). Until the end of 2023 the rates were 7.7%, 2.5% and 3.7%.
How do I extract VAT from a gross amount?: Divide the gross amount by 108.1 and multiply by 8.1. For CHF 1,081.00 that gives CHF 81.00 VAT and CHF 1,000.00 net. For the reduced rate use 2.6 / 102.6, for accommodation 3.8 / 103.8.
Why can't I simply deduct 8.1% from the gross amount?: Because the 8.1% is calculated on the net amount, not the gross amount. 8.1% of CHF 1,081.00 would be CHF 87.56; the correct VAT is CHF 81.00.
Which rate applies to a service from 2023 that I invoice in 2024?: What counts is when the service was performed, not the invoice date. A service from 2023 is charged at the old rates even if invoiced in 2024. Choose «until 2023» in the calculator for this case.
When do I have to charge VAT?: You become liable for VAT once your taxable supplies reach CHF 100,000 in turnover per year. Below that, you can register voluntarily.