VAT 8.1 / 2.6 / 3.8 %
Switzerland has three VAT rates: the standard rate of 8.1 per cent, the reduced rate of 2.6 per cent for food, books and medicines, and the special rate of 3.8 per cent for accommodation — in force since 1 January 2024.
Definition
Software for Switzerland has to carry all three and assign them correctly per item, account and document. Programs from abroad often know only one rate per country and fail on the special rate or on two rates coexisting on one invoice.
The second check is the rate change itself. The last increase landed in the middle of running contracts and subscriptions; what governs is the time of supply, not the invoice date. Software therefore has to hold rates with a validity date and leave old documents at the old rate.
The wording
The tax rate is 8.1 per cent (standard rate); paragraphs 2 and 3 are reserved.
The numbers
- 8.1%
- standard rate since 1 January 2024 FTA
- 2.6%
- reduced rate for food, books, medicines FTA
- 3.8%
- special rate for accommodation FTA
Where to read it
What the software must be able to do
Do not check whether three rates can be configured, but whether they carry a validity date — that is where the next rate change breaks the program. Then: several rates on one invoice, with a correct split in the return.
Checked Aug 2026
More terms under VAT and customs: Acquisition tax Customs declaration Effective method Exempt supplies Flat-rate VAT method Input tax Margin taxation Non-consideration Own use Place-of-recipient rule Reduction of consideration Takeaway 2.6 vs. eat-in 8.1 Value added tax VAT 3.8 % accommodation VAT liability