Switzerland · Updated August 2026
Find the right Swiss VAT rate for your service.
Tell us what you sell and Helvo tells you the rate, the reasoning, and the amount to charge — standard, special, reduced, or exempt.
8.1%
Standard
3.8%
Accommodation
2.6%
Reduced
Check a rate
Get a quick indication based on the most common Swiss VAT treatment.
Service type
Architecture, brokerage & property management
Asset & portfolio management
Childcare & qualifying social care
Cleaning & facility services
Commercial property rental
Consulting & business advice
Credit, interest & securities transactions
Cultural event admission
Education & qualifying training
Hair, beauty & wellness
Hotel & holiday accommodation
Insurance & reinsurance
Legal & accounting services
Marketing, advertising & PR
Medical & healthcare treatment
Non-commercial radio & television services
Parking-space rental
Passenger transport in Switzerland
Repair, installation & maintenance
Residential property rental
Restaurant & catering
Service supplied to a customer abroad
Software, SaaS & web design
Sports event admission
Takeaway food
Telecommunications
Travel agency services
Based on the most common Swiss treatment for that activity.
Amount (CHF)
Illustrative calculation for a price excluding VAT.
A general indication, not a binding tax ruling. The exact treatment depends on the supplier, the customer, the contract and the place of supply.
Property
Finance
Health & care
Trade services
Property
Professional
Finance
Culture & sport
Education
Personal services
Food & hospitality
Finance
Professional
Professional
Health & care
Media
Property
Travel & transport
Trade services
Property
Food & hospitality
Cross-border
Digital
Culture & sport
Food & hospitality
Digital
Travel & transport
Likely treatment
8.1%
Standard rate
Architecture, brokerage & property management
Property-related professional services for Swiss real estate are generally standard-rated.
Asset & portfolio management
Discretionary asset management and many advisory services generally use the standard rate.
Childcare & qualifying social care
Qualifying childcare and certain social-care services are generally excluded from VAT.
Cleaning & facility services
Commercial and domestic cleaning services are normally standard-rated.
Commercial property rental
Commercial property rental is generally excluded, but the owner may be able to opt for taxation.
Consulting & business advice
Management, strategy and general business consulting supplied in Switzerland normally use the standard rate.
Credit, interest & securities transactions
Many credit, interest and securities transactions are excluded from VAT.
Cultural event admission
Qualifying admission to cultural performances and institutions is generally excluded from VAT.
Education & qualifying training
Qualifying tuition, courses, lectures and examinations are generally excluded from VAT.
Hair, beauty & wellness
Hairdressing, beauty and general wellness services normally use the standard rate.
Hotel & holiday accommodation
Qualifying overnight accommodation, generally including breakfast, uses the special accommodation rate.
Insurance & reinsurance
Qualifying insurance and reinsurance transactions are generally excluded from VAT.
Legal & accounting services
Legal, fiduciary, bookkeeping and accounting services supplied in Switzerland are generally taxable.
Marketing, advertising & PR
Advertising, content, public relations and social media services normally use the standard rate.
Medical & healthcare treatment
Qualifying medical treatment by an appropriately authorised provider is generally excluded from VAT.
Non-commercial radio & television services
Qualifying non-commercial radio and television services receive the reduced rate.
Parking-space rental
The rental of parking spaces is usually standard-rated.
Passenger transport in Switzerland
Domestic passenger transport, including taxi services, is generally standard-rated.
Repair, installation & maintenance
Repair, installation and maintenance work performed in Switzerland normally uses the standard rate.
Residential property rental
The rental of property used for residential purposes is generally excluded from VAT.
Restaurant & catering
Meals and drinks forming part of a restaurant or catering service are taxed at the standard rate.
Service supplied to a customer abroad
For many professional and digital services, the place of supply follows the customer, so a foreign business customer is often invoiced without Swiss VAT.
Software, SaaS & web design
Software development, hosting, subscriptions and web design supplied in Switzerland generally use the standard rate.
Sports event admission
Qualifying admission and participation fees for sporting events are generally excluded.
Takeaway food
Food sold as a qualifying takeaway supply generally receives the reduced rate.
Telecommunications
Telecommunications services supplied in Switzerland are generally standard-rated.
Travel agency services
Qualifying resold travel services and related agency services can be excluded from VAT.
Check the detail
These services are taxed where the property is situated.
The treatment depends on the exact financial service being supplied.
The provider and service must satisfy the statutory conditions.
Check whether a bundled property service contains separately treated elements.
Eligibility and the tenant’s use of the property must be checked.
For a customer established abroad, the service may fall outside Swiss VAT under the recipient-place rule.
Asset management, advice and other bank services are often taxable at 8.1%.
Optional taxation can be possible; merchandise and catering remain taxable.
Consulting, some coaching, course materials, catering and accommodation may be taxable.
A medical exemption applies only when the treatment and provider meet the legal requirements.
Parking, spa services and separately supplied extras may be taxed at 8.1%.
Separate consulting or administrative services may be taxed at 8.1%.
Cross-border services require a place-of-supply check.
The customer’s business location often determines the VAT country.
Cosmetic, wellness and non-qualifying treatments may be taxed at 8.1%.
Commercial services remain taxable at 8.1%.
Treatment may differ when parking is ancillary to an excluded property rental.
Qualifying international or cross-border transport may be exempt.
Work connected with real estate is taxed where the property is situated.
Optional taxation is restricted for exclusively residential use.
Qualifying takeaway food may instead use the reduced rate.
Property, events, transport, restaurants, accommodation and in-person services follow special rules.
Foreign digital providers can have Swiss registration obligations.
Sponsorship, advertising, merchandise and catering are generally taxable.
Alcohol and supplies classified as restaurant services remain at 8.1%.
Special cross-border rules can affect the place of supply.
Own services, separate fees and supplies outside the exclusion need individual review.
VAT amount
CHF 81.00
Total incl. VAT
CHF 1,081.00
The Swiss system
Three rates. Important exceptions.
Most services are taxed at 8.1%. The other rates apply only where the law specifically allows them.
Most services
8.1%
Standard rate
Consulting, legal, digital, repairs, restaurants, personal services and most property-related work.
Overnight stays
3.8%
Accommodation
Qualifying hotel and holiday accommodation, generally including breakfast.
Limited supplies
2.6%
Reduced rate
Qualifying takeaway food and certain non-commercial radio and television services.
No VAT charged
—
Excluded
Qualifying healthcare, education, insurance, finance, culture, sport and property supplies.
Refunds & deductions
Where to claim VAT you have paid.
The correct route depends on who is making the claim.
A Swiss business recovers VAT through its own return. A foreign business applies to the Federal Tax Administration. A visitor uses the tax-free procedure at the point of sale.
Each route has its own thresholds, forms and deadlines, so it is worth confirming which one applies before you file.
Swiss business
Claim through your VAT return
A VAT-registered business deducts eligible Swiss VAT, import VAT and declared acquisition tax as input tax in its periodic return.
Foreign business
Apply to the Federal Tax Administration
Eligible non-registered foreign companies use forms 1222 and 1223. The annual claim must generally be at least CHF 500 and filed by 30 June.
Tourist
Request tax-free shopping from the retailer
Only qualifying goods—not services—are eligible. The purchase must be at least CHF 300 including VAT and exported within 90 days.
Official Swiss resources
Forms, portals and guidance.
Use these direct Federal Tax Administration links to register, submit a return, check a rate or request a refund.
FTA Portal
Submit VAT returns, manage permissions and access VAT certificates.
FTA online services
Learn how to access VAT return pro and use the portal.
Register for VAT
Prepare and submit a Swiss VAT registration.
VAT forms
Find official online forms, PDF forms and return information.
Official VAT rates
Check the current standard, reduced and accommodation rates.
VAT liability
Check registration thresholds and who is liable for VAT.
Foreign business refunds
Review eligibility, forms, deadlines and refund conditions.
Tax-free for tourists
See the conditions for tax-free purchases exported from Switzerland.
Deadline extension
Request additional time to submit and pay a VAT return.
All external links above lead to official Swiss federal domains.
Registration
Register once you cross CHF 100,000.
Once your worldwide taxable turnover passes the threshold, Swiss VAT registration becomes mandatory. Voluntary registration is also possible below it.
Registration threshold
CHF 100,000Standard rate
8.1%Special rate (accommodation)
3.8%
Reduced rate
2.6%
Figures reflect the 2024 VAT rate revision, in effect through at least 2026.
Frequently asked questions
Common VAT questions.
No. It's a fast estimate based on published ESTV categories. For binding rulings, request a written decision from the Federal Tax Administration.
Many services are mixed-use. When in doubt, classify at the higher rate or ask your fiduciary — misclassification risk sits with the invoicing business.
Not unless you've voluntarily registered. Below the threshold you're exempt from charging VAT, but you also can't reclaim input tax.
Yes. Switzerland last revised its VAT rates in 2024; the 8.1%, 3.8%, and 2.6% rates shown here remain in force for 2026.
