Switzerland VAT rate
Mehrwertsteuer (MWST) / Taxe sur la valeur ajoutee (TVA) standard rate — the headline Swiss value-added tax rate, fixed in Art. 25 para. 1 of the Federal VAT Act (Mehrwertsteuergesetz, MWSTG, SR 641.20). Levied and administered by the Federal Tax Administration (ESTV/AFC).
| Current value | 8.1 percent |
|---|---|
| In force from | 2024-01-01 |
| Official source | Mehrwertsteuergesetz (MWSTG, SR 641.20), Art. 25 Abs. 1: 'Die Steuer betraegt 8,1 Prozent (Normalsatz)' — Fassung gemaess V vom 9. Dez. 2022 ueber die Anhebung der Mehrwertsteuersaetze zur Zusatzfinanzierung der AHV, in Kraft seit 1. Jan. 2024 (AS 2022 863) |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Standard rate RAISED from 7.7% to 8.1% with effect from 1 January 2024. The increase funds old-age and survivors' insurance (AHV/AVS) and follows the AHV 21 reform approved in the popular vote of 25 September 2022; the rate change was enacted by the Federal Council ordinance of 9 Dec 2022 (AS 2022 863). REDUCED and SPECIAL rates (notes only, not served): reduced rate (reduzierter Satz) 2.6% under Art. 25 Abs. 2 — food (excl. alcoholic drinks), water in pipes, livestock/poultry/fish, seeds and plants, medicines, newspapers/magazines/books without advertising character (incl. electronic), radio/TV licence services, agricultural services, and (added 1 Jan 2025) products for menstrual hygiene; special accommodation/lodging rate (Sondersatz Beherbergung) 3.8% under Art. 25 Abs. 4, covering overnight lodging including breakfast — this special rate is time-limited and, per the current text, runs until at most 31 December 2027 unless extended. All three rates (8.1% / 2.6% / 3.8%) rose together on 1 Jan 2024 (previously 7.7% / 2.5% / 3.7%). Verified in the consolidated statute on Fedlex (SR 641.20, version in force 1 Jan 2025 — Art. 25 rates unchanged for 2026).
Earlier values
| From | Value | Source |
|---|---|---|
| 2018-01-01 | 7.7 | MWSTG Art. 25 Abs. 1 (prior version): standard rate 7.7% fro |
Get it programmatically
curl https://euroref.dev/v1/ch/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/ch/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ch/vatOther Switzerland series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates