VATupdate

VAT rates in Switzerland

Quick overview

Standard Rate Reduced Rates Other Rates
7,7% 3,7%, and 2,5% 0%

The local name for VAT in Switzerland is Mehrwertsteuer (MWST), Taxe sur la valeur ajoutée (TVA) and/or Imposta sul valore aggiunto (IVA).

  • Standard VAT rate is 7,7%
  • Reduced VAT rates are 3,7% and 2,5%

Recent developments

There are not much recent updates about VAT rate developments in Switzerland.  In 2019 there was a VAT ordinance amended to ensure consistent application of reduced rate to medications.  In the same year, we also saw some plans to slash ‘tampon tax’. For more information about (recent) rate change developments in Switzerland please click here.

Standard rate: 7,7%

This is in place since 1 January 2018.  Before that, the standard rate was 8%. This rate applies for all transactions that take place in Switzerland, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).

Zero rate (0%)

Switzerland applies various exemptions with a refund of tax paid at preceding stages (zero rates), such as exports of goods and services and supplies of certain goods and services to airlines

Reduced rate: 3,7%

Overnight stays in hotels incl. breakfast

Reduced rate: 2,5%

  • Foodstuffs
  • Non-alcoholic beverages
  • Books
  • Newspapers
  • Magazines
  • Medicines

A global VAT/GST rate overview can be found here (note this is a work in progress).

This post was last updated on 22 April 2021.

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