Switzerland public holidays 2026, VAT rate and tax data
Switzerland: VAT rate 8.1% since 1 Jan 2024; 10 public holidays in 2026 (next: Weihnachten (Christmas Day), 25 Dec 2026); corporate tax rate 8.5%; policy interest rate 0%; inflation rate (CPI) 1%.
12 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency CHF.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "CH", "series": "vat", "value": 8.1, "unit": "percent", "effective_from": "2024-01-01", "last_confirmed": "2026-07-23", "source": { "name": "Mehrwertsteuergesetz (MWSTG, SR 641.20), Art. 25 Abs. 1: 'Die Steuer…", "url": "https://www.fedlex.admin.ch/eli/cc/2009/615/de" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"ch","amount":1000}.
Switzerland public holidays 2026
10 days in 2026; next: Weihnachten (Christmas Day) on 25 Dec 2026. Official source: Federal Constitution Art. 110 Abs. 3 (1 August equated to a Sunday, i.e. the sole federal… · last verified 9 Sep 2026
Fixed by law 10
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Neujahr (New Year's Day) observed in all cantons |
Fixed by law | Federal Constitution Art. 110 Abs. 3 (1… |
| 2 Jan 2026 Fri | Berchtoldstag (St Berchtold's Day) — many but not all cantons (cantonal) | Fixed by law | Federal Constitution Art. 110 Abs. 3 (1… |
| 3 Apr 2026 Fri | Karfreitag (Good Friday) — most cantons (cantonal; not TI, VS) | Fixed by law | Federal Constitution Art. 110 Abs. 3 (1… |
| 6 Apr 2026 Mon | Ostermontag (Easter Monday) — most cantons (cantonal) | Fixed by law | Federal Constitution Art. 110 Abs. 3 (1… |
| 1 May 2026 Fri | Tag der Arbeit (Labour Day) — only some cantons (cantonal, e.g. ZH, BS, JU) | Fixed by law | Federal Constitution Art. 110 Abs. 3 (1… |
| 14 May 2026 Thu | Auffahrt (Ascension Day) observed in all cantons |
Fixed by law | Federal Constitution Art. 110 Abs. 3 (1… |
| 25 May 2026 Mon | Pfingstmontag (Whit Monday) — most cantons (cantonal) | Fixed by law | Federal Constitution Art. 110 Abs. 3 (1… |
| 1 Aug 2026 Sat | Bundesfeiertag (Swiss National Day) FEDERAL holiday, observed in all cantons. |
Fixed by law | Federal Constitution Art. 110 Abs. 3 (1… |
| 25 Dec 2026 Fri | Weihnachten (Christmas Day) observed in all cantons |
Fixed by law | Federal Constitution Art. 110 Abs. 3 (1… |
| 26 Dec 2026 Sat | Stephanstag (St Stephen's Day / Boxing Day) — most cantons (cantonal) | Fixed by law | Federal Constitution Art. 110 Abs. 3 (1… |
2027 dates already held (10)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Neujahr (New Year's Day) observed in all cantons |
Fixed by law | Federal Constitution Art. 110 Abs. 3 (1… |
| 2 Jan 2027 Sat | Berchtoldstag (St Berchtold's Day) — many but not all cantons (cantonal) | Fixed by law | Federal Constitution Art. 110 Abs. 3 (1… |
| 26 Mar 2027 Fri | Karfreitag (Good Friday) — most cantons (cantonal; not TI, VS) | Fixed by law | Federal Constitution Art. 110 Abs. 3 (1… |
| 29 Mar 2027 Mon | Ostermontag (Easter Monday) — most cantons (cantonal) | Fixed by law | Federal Constitution Art. 110 Abs. 3 (1… |
| 1 May 2027 Sat | Tag der Arbeit (Labour Day) — only some cantons (cantonal, e.g. ZH, BS, JU) | Fixed by law | Federal Constitution Art. 110 Abs. 3 (1… |
| 6 May 2027 Thu | Auffahrt (Ascension Day) observed in all cantons |
Fixed by law | Federal Constitution Art. 110 Abs. 3 (1… |
| 17 May 2027 Mon | Pfingstmontag (Whit Monday) — most cantons (cantonal) | Fixed by law | Federal Constitution Art. 110 Abs. 3 (1… |
| 1 Aug 2027 Sun | Bundesfeiertag (Swiss National Day) FEDERAL holiday, all cantons; falls on a Sunday in 2027 and Swiss law provides no transfer |
Fixed by law | Federal Constitution Art. 110 Abs. 3 (1… |
| 25 Dec 2027 Sat | Weihnachten (Christmas Day) observed in all cantons |
Fixed by law | Federal Constitution Art. 110 Abs. 3 (1… |
| 26 Dec 2027 Sun | Stephanstag (St Stephen's Day / Boxing Day) — most cantons (cantonal) | Fixed by law | Federal Constitution Art. 110 Abs. 3 (1… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Switzerland value
Rate schedules and breakdowns
Withholding tax rates
0–35% across 4 withholding taxes — no single rate · in force from 2023-02-01 · Official source: Bundesgesetz über die Verrechnungssteuer (VStG, SR 642.21), consolidated text… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | Verrechnungssteuer on dividends and similar distributions | 35 | dividends, profit shares and all other income from Swiss-issued shares, GmbH quotas, cooperative shares, participation and dividend-right certificates, and units in Swiss collective investment schemes; withheld by the Swiss payer regardless of recipient residence | VStG Art. 4 Abs. 1 lit. b: 'von einem… |
| For non-residents the 35% is economically final unless a treaty or the CH-EU agreement Art. 9 (parent-subsidiary style relief for qualifying EU corporate parents) allows a refund or, for qualifying participations, the reporting procedure (Meldeverfahren) instead of withholding. | ||||
| interest-bonds-bank-deposits | Verrechnungssteuer on interest from domestic bonds and bank deposits | 35 | interest on bonds, serial mortgage notes, serial annuity bonds and debt-register claims issued by a Swiss resident, and interest on customer deposits with Swiss banks and savings banks | VStG Art. 4 Abs. 1 lit. a and d: 'von… |
| Only these enumerated interest categories are hit. A Swiss borrower can trigger reclassification into this head if a loan is structured so as to count as a bond/Kassenobligation under the ESTV's 10/20 non-bank lender practice. | ||||
| interest-other | Ordinary loan and intercompany interest | 0 | interest on ordinary private and intercompany loans and other interest not falling within the categories enumerated in VStG Art. 4 Abs. 1 | VStG Art. 4 Abs. 1 (exhaustive charging… |
| ZERO BY ABSENCE FROM THE CHARGING PROVISION, not by an exemption: the VStG taxes only the enumerated instruments, so plain loan and intercompany interest paid to non-residents carries no Swiss withholding. Beware reclassification (hidden profit distribution on non-arm's-length… | ||||
| royalties | Royalties | 0 | royalties, licence fees and similar payments for the use of intellectual property paid to non-residents | VStG Art. 1 Abs. 1 read with Art. 4… |
| ZERO BY ABSENCE FROM THE CHARGING PROVISION: no Swiss federal statute imposes withholding on royalties, so the 0% needs no treaty to operate. (Source-tax rules for non-resident individuals' employment-like income are a separate regime and do not reach corporate royalty payments.) | ||||
Personal income tax brackets (federal, direkte Bundessteuer)
0–13.2% across 11 bands · in force from 2026-01-01 · Official source: DBG (SR 642.11) Art. 36 Abs. 1 (Grundtarif), as amended by Art. 2 of the EFD… · last verified 23 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 15200 | 0 |
| 15200 | 33200 | 0.77 |
| 33200 | 43500 | 0.88 |
| 43500 | 58000 | 2.64 |
| 58000 | 76200 | 2.97 |
| 76200 | 82100 | 5.94 |
| 82100 | 108900 | 6.6 |
| 108900 | 141500 | 8.8 |
| 141500 | 185100 | 11 |
| 185100 | 793900 | 13.2 |
| 793900 | — | 11.5 |
Statutory social-insurance contributions
0–8.7% across 8 contribution branches · in force from 2026-01-01 · Official source: Bundesgesetz über die Alters- und Hinterlassenenversicherung (AHVG, SR 831.10)… · last verified 11 Aug 2026 secondary
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| ahv | AHV / AVS — Alters- und Hinterlassenenversicherung (old-age and survivors' insurance) | 8.7 | 4.35 | 4.35 | percent | Massgebender Lohn — all remuneration for dependent work, including the 13th month salary, bonuses, commissions, gratuities and benefits in kind, with the statutory exclusions. NO CEILING: the contribution runs on the whole of pay however high, even though the AHV pension itself is capped. Employees who have reached reference retirement age enjoy a Freibetrag of CHF 1'400 a month or CHF 16'800 a year, contributions being due only on the excess. | CHF |
| UNCAPPED ON THE CONTRIBUTION SIDE, CAPPED ON THE BENEFIT SIDE. The maximum AHV pension is reached at a modest average income, so above that point the 8,7 % buys nothing further and is in substance a tax. This is the opposite of ALV, which stops at CHF 148'200. THE RETIREMENT-AGE… | |||||||
| iv | IV / AI — Invalidenversicherung (disability insurance) | 1.4 | 0.7 | 0.7 | percent | The same massgebender Lohn as AHV. NO CEILING. The same CHF 1'400 monthly / CHF 16'800 annual Freibetrag applies to employees past reference retirement age. | CHF |
| Levied on exactly the same base as AHV, collected on the same statement by the same Ausgleichskasse, and shown on Swiss payslips as part of a single AHV/IV/EO line of 5,3 % on each side. It is a distinct branch under its own Act and is served separately here, but a payroll will… | |||||||
| eo | EO / APG — Erwerbsersatzordnung (loss-of-earnings compensation: military service, maternity, paternity and care leave) | 0.5 | 0.25 | 0.25 | percent | The same massgebender Lohn as AHV and IV. NO CEILING. The same retirement-age Freibetrag applies. | CHF |
| SWITZERLAND'S ENTIRE MATERNITY, PATERNITY AND CARE-LEAVE INSURANCE COSTS HALF A PERCENT. The EO funds compensation for military and civil protection service, the 14-week maternity allowance, the two-week paternity allowance introduced in 2021 and the care allowance for a… | |||||||
| alv | ALV / AC — Arbeitslosenversicherung (unemployment insurance) | 2.2 | 1.1 | 1.1 | percent | The AHV-massgebender Lohn, CAPPED AT CHF 148'200 A YEAR (CHF 12'350 a month), which is the maximum insured earnings under the accident insurance legislation. NOTHING IS PAYABLE ON EARNINGS ABOVE THAT FIGURE. | CHF |
| THE ONLY CEILING IN THE SWISS FIRST PILLAR, AND THE SOLIDARITY SURCHARGE ABOVE IT IS GONE. Until 31 December 2022 a further ALV solidarity contribution of 1 % (0,5 % each side) was levied on earnings ABOVE the ceiling; it was ABOLISHED with effect from 1 January 2023. Payroll… | |||||||
| uvg_berufsunfall | UVG/LAA Berufsunfallversicherung (occupational accident and disease insurance) — employer-only, risk-rated | — | 0 | — | percent | Insured earnings up to CHF 148'200 a year per employee. The premium rate is set by the insurer — Suva for the industries reserved to it, otherwise a private insurer — according to the risk class and degree of the employer's activity and its claims experience. There is no statutory percentage. | CHF |
| EMPLOYER-ONLY BY STATUTE AND RISK-RATED — deliberately null. UVG Art. 91 Abs. 1 puts the occupational-accident premium on the employer and it may not be deducted from pay. Rates vary by more than an order of magnitude between an office and a roofing contractor, and Suva has… | |||||||
| uvg_nichtberufsunfall | UVG/LAA Nichtberufsunfallversicherung (non-occupational accident insurance) — employee-borne by default, risk-rated | — | — | 0 | percent | Insured earnings up to CHF 148'200 a year per employee. Compulsory for employees working at least 8 hours a week for the same employer; below that threshold only occupational accidents are covered and the journey to and from work counts as an occupational accident. Premium set by the insurer according to risk; there is no statutory percentage. | CHF |
| THE ONLY BRANCH IN THIS RECORD WHERE THE EMPLOYEE BEARS AN INSURER-SET, RISK-RATED PREMIUM — deliberately null, because there is no statutory rate. In practice it commonly runs between about 1 % and 2 % of insured earnings and it is a genuine payslip deduction, so an engine that… | |||||||
| bvg | BVG / LPP — Berufliche Vorsorge (mandatory occupational pension, second pillar) — age-banded | — | — | — | percent | KOORDINIERTER LOHN, NOT GROSS PAY. For 2026: insurance is compulsory once annual AHV pay exceeds the Eintrittsschwelle of CHF 22'680; the koordinierter Lohn is then AHV pay less the Koordinationsabzug of CHF 26'460, subject to a maximum AHV pay of CHF 90'720 (the obere Grenzbetrag) and a statutory minimum koordinierter Lohn of CHF 3'780. The maximum koordinierter Lohn is therefore CHF 64'260. Contributions are a percentage OF THE KOORDINIERTER LOHN, not of salary, and the percentage depends on the employee's age. | CHF |
| ALL THREE RATE FIELDS ARE NULL BY DESIGN, AND THIS IS THE HARDEST BRANCH IN THE DATASET TO MODEL. Three separate reasons: the rate is AGE-BANDED, the base is NOT GROSS PAY, and the employer/employee split is not fixed by statute at all. THE STATUTORY MINIMUM ALTERSGUTSCHRIFTEN… | |||||||
| familienzulagen_fak | Familienzulagen — FAK/CAF contribution (family allowances) — employer-only, cantonal | — | 0 | — | percent | The AHV-massgebender Lohn. NO CEILING. The rate is fixed by each Familienausgleichskasse under the law of the canton in which the employer is established, and differs both between cantons and between the several Kassen operating within a canton. | CHF |
| EMPLOYER-ONLY AND GENUINELY CANTONAL — rate deliberately null, because there is no national figure and not even a single figure per canton. For 2026, published examples span from well under 1 % to around 1,8 % of the FAK wage bill (St. Gallen fixed 1,8 % for 2026; several… | |||||||
Tax filing deadlines
6 deadline rules · in force from — · Official source: 6 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-return-quarterly | vat | return | MWST-Abrechnung — vierteljährlich | quarterly | Steuerpflichtige mit effektiver Abrechnungsmethode oder Pauschalsteuersatzmethode. | primary | 2026-10-28 | Fristverlängerung für die Einreichung… |
| Reporting periods per MWST-Info 15 (art. 35 MWSTG): quarterly for the effective and flat-rate (Pauschalsteuersatz) methods, half-yearly for the net-tax-rate (Saldosteuersatz) method, monthly on request for regular input-tax surpluses. Tax period = calendar year (art. 34 MWSTG)… | ||||||||
| vat-payment-quarterly | vat | payment | MWST-Zahlung — vierteljährlich | quarterly | Steuerpflichtige mit effektiver Abrechnungsmethode oder Pauschalsteuersatzmethode. | primary | 2026-10-28 | MWST-Info 15 Abrechnung und… |
| Reporting periods per MWST-Info 15 (art. 35 MWSTG): quarterly for the effective and flat-rate (Pauschalsteuersatz) methods, half-yearly for the net-tax-rate (Saldosteuersatz) method, monthly on request for regular input-tax surpluses. Tax period = calendar year (art. 34 MWSTG)… | ||||||||
| vat-return-semiannual | vat | return | MWST-Abrechnung — halbjährlich | semiannual | Steuerpflichtige mit Saldosteuersatzmethode. | primary | 2026-10-28 | Fristverlängerung für die Einreichung… |
| Reporting periods per MWST-Info 15 (art. 35 MWSTG): quarterly for the effective and flat-rate (Pauschalsteuersatz) methods, half-yearly for the net-tax-rate (Saldosteuersatz) method, monthly on request for regular input-tax surpluses. Tax period = calendar year (art. 34 MWSTG)… | ||||||||
| vat-payment-semiannual | vat | payment | MWST-Zahlung — halbjährlich | semiannual | Steuerpflichtige mit Saldosteuersatzmethode. | primary | 2026-10-28 | MWST-Info 15 Abrechnung und… |
| Reporting periods per MWST-Info 15 (art. 35 MWSTG): quarterly for the effective and flat-rate (Pauschalsteuersatz) methods, half-yearly for the net-tax-rate (Saldosteuersatz) method, monthly on request for regular input-tax surpluses. Tax period = calendar year (art. 34 MWSTG)… | ||||||||
| vat-return-monthly | vat | return | MWST-Abrechnung — monatlich | monthly | Steuerpflichtige mit bewilligter monatlicher Abrechnung (regelmässige Vorsteuerüberschüsse). | primary | 2026-10-28 | Fristverlängerung für die Einreichung… |
| Reporting periods per MWST-Info 15 (art. 35 MWSTG): quarterly for the effective and flat-rate (Pauschalsteuersatz) methods, half-yearly for the net-tax-rate (Saldosteuersatz) method, monthly on request for regular input-tax surpluses. Tax period = calendar year (art. 34 MWSTG)… | ||||||||
| vat-payment-monthly | vat | payment | MWST-Zahlung — monatlich | monthly | Steuerpflichtige mit bewilligter monatlicher Abrechnung (regelmässige Vorsteuerüberschüsse). | primary | 2026-10-28 | MWST-Info 15 Abrechnung und… |
| Reporting periods per MWST-Info 15 (art. 35 MWSTG): quarterly for the effective and flat-rate (Pauschalsteuersatz) methods, half-yearly for the net-tax-rate (Saldosteuersatz) method, monthly on request for regular input-tax surpluses. Tax period = calendar year (art. 34 MWSTG)… | ||||||||
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.