Country · CH
Switzerland VAT rates
Not an EU member state
The standard VAT rate in Switzerland is 8.1%. Reduced rates: 3.8% and 2.6%.
Rates in force on (page built 2026-10-18), last checked against the official source on . Official source: www.estv.admin.ch.
Current rates
| Type | Rate | Applies to (source wording) | Since |
|---|---|---|---|
| Standard | 8.1% | Not listed in the source | 2024-01-01 |
| Reduced | 3.8% | accommodation services (overnight stays with breakfast) | 2024-01-01 |
| Reduced | 2.6% | foodstuffs (not as part of restaurant services); services of radio and television companies (non-commercial); menstrual hygiene products (from 1 January 2025) | 2024-01-01 |
Categories are shown only where the source names them, in the source's wording. The full scope of each rate is set in national law.
Announced changes
History since 2020
We have not yet sourced any rate change for Switzerland since 2020. That does not mean there was none; see the change log for what we have verified.
VAT number format
CHE followed by 9 digits and MWST, TVA or IVA (written CHE-123.456.789 MWST); VAT is not an allowed suffix.
Example: CHE123456789MWST
Structure confirmed in the official source, checked .
Our checker only checks the format of Switzerland numbers; confirm a number with the national tax authority.
E-invoicing in Switzerland
See e-invoicing obligations, formats and deadlines on E-invoicing mandates: Switzerland.
Notes
Rates from the Swiss Federal Tax Administration (ESTV); start date from the Federal Department of Finance. The 3.8% rate is the special rate for accommodation. The rates in force before 2024 are not recorded here.
Sources
- https://www.estv.admin.ch/en/vat-rates-switzerland
- https://www.efd.admin.ch/en/nsb?id=92155
- https://www.estv.admin.ch/de/unternehmens-identifikationsnummer-uid
Last verified:
Information only, not tax advice. Rates and their scope change; always confirm with the official source (www.estv.admin.ch) before you invoice.