Summary
- During its autumn session, the Swiss Federal Parliament extended the special VAT rate for hotel accommodation services.
- The 3.8% rate, originally due to expire at the end of 2027, now applies until the end of 2031.
- The extension is separate from the proposed 0.4-point increase in the standard rate to fund the 13th state pension, which voters will decide on 29 November 2026.
Extended article
The special rate supports the tourism sector and has been renewed repeatedly. Without the extension, hotel accommodation would have moved to the standard rate from 2028.
Hotels, travel intermediaries and businesses re-charging accommodation costs gain certainty on pricing and contracts through 2031. If the pension-related increase is approved, businesses should follow the final rate table published by the Federal Tax Administration, as other rates may also be adjusted.
Source
- Swiss Parliament: Official Bulletin on the Vote (German)
- Swiss Federal Tax Administration: VAT Rates
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