From January 1, 2024, the following VAT rates are in force:
- Normal rate: 8.1%
- Reduced rate: 2.6%
- Special rate for accommodation: 3.8%
Form templates
Increase in VAT tax rates on 1 January 2024
1. Changes related to the rate hike
|
|
Until December 31, 2023 |
New from January 1 , 2024 |
|---|---|---|
| Normal rate: | 7.7% | 8.1% |
| Reduced rate: | 2.5% | 2.6% |
| Special rate for services in the accommodation sector: |
3.7% | 3.8% |
2. Effects on net tax debt rates and flat rates
2.1. Change in net tax debt rates and flat rates
| Rate of net tax debt and flat rates until December 31, 2023 |
Rate of net tax debt and flat rates from 1 January 2024 |
|---|---|
| 0.1% | 0.1% |
| 0.6% | 0.6% |
| 1.2% | 1.3% |
| 2.0% | 2.1% |
| 2.8% | 3.0% |
| 3.5% | 3.7% |
| 4.3% | 4.5% |
| 5.1% | 5.3% |
| 5.9% | 6.2% |
| 6.5% | 6.8% |
2.2. Change in turnover and tax liability limits for using the net tax liability rate method
|
|
Until December 31, 2023 |
From January 1 , 2024 |
|---|---|---|
| Turnover limit for using the net tax debt rate method: |
CHF 5,005,000 | CHF 5,024,000 |
| Limit of tax payable for using the net tax liability rate method: |
CHF 103,000 | CHF 108,000 |
3. Additional information regarding the rate increase
Source: admin.ch
