Swiss VAT 2026: 8.1 %, 2.6 %, 3.8 % and registration from CHF 100,000

Swiss VAT (MWST) is 8.1 % on most supplies, 2.6 % on food, books and medicines, and 3.8 % on accommodation (Art. 25 MWSTG). You become liable for VAT once your turnover in Switzerland and abroad reaches CHF 100,000 a year (Art. 10 para. 2 let. a MWSTG); you then register online with the ESTV (Swiss Federal Tax Administration) within 30 days and, as a rule, file a return every three months.

Law as of 14 November 2026

This applies to an Einzelfirma (sole proprietorship) just as it does to a GmbH or an AG. The legal form does not matter for VAT: what counts is whether you run a business and how much turnover you make.

Swiss VAT rates 2026

These rates have applied since 1 January 2024 and stay the same in 2026 and 2027. Under current law the accommodation rate runs until the end of 2027. Parliament passed an extension to the end of 2031 in October 2026 (bill 26.026); it is not yet in force.

Net and gross

From net to gross: net amount × 1.081. CHF 1,000 net becomes CHF 1,081 with VAT.

To take the VAT out of a gross price: gross amount × 8.1 ÷ 108.1. CHF 1,000 including VAT contains CHF 74.93 VAT (1,000 × 8.1 ÷ 108.1 = 74.93) and CHF 925.07 consideration.

When you must register

You are liable for VAT if you run a business and make at least CHF 100,000 turnover a year (Art. 10 MWSTG). The measure is the agreed consideration excluding VAT (Art. 10 para. 2bis MWSTG). The threshold counts:

• taxable supplies in Switzerland;
• zero-rated supplies, for example exported goods;
• supplies abroad that would be taxable in Switzerland, such as your work for customers in Germany.

It does not count supplies excluded from the tax under Art. 21 MWSTG, subsidies, donations or non-business income. How invoices abroad count toward the threshold is explained in the guide to invoicing Germany from Switzerland.

When liability starts. The exemption ends when you reached the threshold in the last business year, or when it is foreseeable on starting or expanding your business that you will reach it within the next 12 months (Art. 14 para. 3 MWSTG). You then register with the ESTV on your own initiative within 30 days (Art. 66 para. 1 MWSTG). Registration is online only, through the ESTV ePortal.

Registering voluntarily. Below CHF 100,000 you may register voluntarily (Art. 11 MWSTG), for at least one tax period. It pays if you invest a lot or sell mainly to VAT-registered businesses: you deduct input tax, and your customers deduct the VAT on your invoices.

Deregistering. If your turnover falls below the threshold and is expected to stay there, you must deregister (Art. 14 para. 5 MWSTG). The ESTV gives 60 days after the end of the tax period. If you do not deregister, you count as voluntarily registered.

What goes into the VAT return

With the effective method, the standard case, the return works like this (Art. 36 MWSTG):

1. Add up the VAT on all your invoices for the period: the output tax you owe.
2. Deduct the VAT you paid on business purchases: the input tax (Vorsteuer).
3. Pay the difference to the ESTV. If input tax is higher, the ESTV refunds the surplus.

Your VAT number is your UID with the suffix "MWST": "CHE-123.456.789 MWST". The suffix "VAT" is not allowed.

Worked example: a web designer in Bern

A web designer with an Einzelfirma in Bern is VAT-registered and uses the effective method. In the third quarter of 2026:

CHF 30,000 × 8.1 % = CHF 2,430. CHF 6,000 × 8.1 % = CHF 486. CHF 2,430 − CHF 486 = CHF 1,944. He pays this by 29 November 2026.

Reporting periods and deadlines 2026

You file and pay within 60 days after the end of the reporting period, without being asked (Art. 71 and 86 MWSTG).

• Quarterly is the standard with the effective method (Art. 35 MWSTG).
• Half-yearly with the net tax rate method: deadlines 29 August and 1 March.
• Yearly on request, since 2025 for turnover up to CHF 5,005,000 (Art. 35 para. 1bis MWSTG). You pay instalments during the year and file the return by the end of February of the following year. Apply in the ePortal at the latest 60 days after the start of the tax period.

Extensions can only be requested through the ePortal. If you pay late, you owe late-payment interest without a reminder (Art. 87 MWSTG): 4.0 % in 2026 and 2027.

Net tax rate method (Saldosteuersatz): less work for small firms

With the net tax rate method you do not claim input tax. You multiply your turnover including VAT by a rate the ESTV sets for your industry (Art. 37 MWSTG). Your invoices still show 8.1 %.

The method is open to you up to CHF 5,024,000 turnover and CHF 108,000 tax a year. You keep it for at least one tax period. If you are newly registered, apply within 60 days after receiving your VAT number; otherwise you stay on the effective method for at least three years.

For the web designer in Bern, a half-year of two such quarters would look like this: CHF 60,000 net plus CHF 4,860 VAT gives CHF 64,860 turnover including VAT. CHF 64,860 × 6.2 % = CHF 4,021.32. With the effective method he pays 2 × CHF 1,944 = CHF 3,888 for the half-year. With his high purchases, the effective method is CHF 133.32 cheaper. If you buy little, the net tax rate method usually comes out ahead and saves bookkeeping time.

Bezugsteuer: services from abroad

If you buy services from a foreign company that is not in the Swiss VAT register, you owe the VAT on them yourself: the Bezugsteuer (reverse charge, Art. 45 MWSTG). This applies if you are VAT-registered, or if you buy such services for more than CHF 10,000 in a calendar year. In the second case you register with the ESTV within 60 days after the end of the calendar year (Art. 66 para. 3 MWSTG).

The vote on 29 November 2026

On 29 November 2026 Switzerland votes on a VAT increase to fund the 13th AHV pension (bill 24.073). The proposal:

• standard rate from 8.1 % to 8.5 %;
• accommodation rate from 3.8 % to 4.0 %;
• reduced rate unchanged at 2.6 %;
• from early 2028 at the earliest.

It is a proposal, not law. A second bill to fund the army (bill 26.051, +0.5 percentage points from 2028) is still before parliament. For 2026 and 2027 the rates stay at 8.1 %, 2.6 % and 3.8 %.

Where German and Swiss rules get mixed up

Many people in Switzerland who search for "mwst 2026" land on German pages. Different rules apply there:

• 8.1 %, not 19 %: 19 % and 7 % are the German VAT rates.
• CHF 100,000 worldwide instead of a small business scheme: Switzerland has no Kleinunternehmer scheme with a note on the invoice. If you stay below the threshold, you are simply not liable, and foreign turnover counts too.
• Quarterly, not monthly: there is no monthly advance return due on the 10th. The Swiss VAT return comes every three months, with 60 days to file.
• ESTV, not the Finanzamt: VAT is run by the Federal Tax Administration, not by the cantonal tax office that assesses your tax return.

Norman in Switzerland

Norman is an AI bookkeeping app for the self-employed and small companies. In Germany and Poland it captures receipts, matches bank transactions, writes invoices and prepares tax returns today; you review and approve. For Switzerland, Norman is in preparation. Until then, the free guides and calculators on norman.finance/ch/en help, for example the guide to invoicing Germany from Switzerland and the AHV calculator for the self-employed.

Information, not tax or legal advice.

Frequently asked questions

What is the VAT rate in Switzerland in 2026?

8.1 % standard rate, 2.6 % reduced rate for food, books and medicines, and 3.8 % for accommodation. The rates have applied since 2024 and stay the same in 2027.

At what turnover do I have to register for Swiss VAT?

From CHF 100,000 turnover a year, counted in Switzerland and abroad and excluding VAT. You then register online with the ESTV within 30 days.

When is the Swiss VAT return due?

Within 60 days after the end of the period. For the third quarter of 2026 that is 29 November 2026, for the fourth quarter 1 March 2027.

Can I register for VAT voluntarily below CHF 100,000?

Yes, for at least one tax period. It pays mainly with large investments or when your customers are VAT-registered businesses themselves.

Will Swiss VAT go up in 2027?

No. An increase of the standard rate to 8.5 % is planned from 2028 at the earliest and depends on the vote of 29 November 2026.