Home / VAT Rates / Switzerland
Switzerland VAT Rates 2026
Switzerland (Schweiz / Suisse / Svizzera) levies Value Added Tax under the name MWST/TVA/IVA (UID-Nummer). The standard rate is 8.1%, applied to most goods and services. Reduced rates of 2.6% and 3.8% apply to essential categories including food, medicines, and cultural services.
Rate update
Switzerland raised its MWST/TVA/IVA rates in January 2024: standard from 7.7% to 8.1%, reduced from 2.5% to 2.6%, accommodation from 3.7% to 3.8%. Switzerland is not an EU member.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 8.1% | Most goods and services |
| Reduced | 2.6% | Food, non-alcoholic beverages, books, newspapers, medicines |
| Reduced | 3.8% | Hotel accommodation and bed-and-breakfast |
Access rates via API
The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/CH endpoint to get Switzerland rates programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/CH
# No authentication required for rate lookups
# Response:
# { "country_code": "CH", "standard_rate": 8.1,
# "reduced_rates": [2.6, 3.8], "currency": "CHF" }Applying the correct rate in code
For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Switzerland standard rate.
// 1. Validate the customer's Switzerland VAT number
const vatCheck = await fetch(
'http://localhost:3000/api/v1/validate/CH/CUSTOMER_VAT',
{ headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());
// 2. Fetch current Switzerland VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/CH').then(r => r.json());
// → { standard_rate: 8.1, reduced_rates: [2.6, 3.8] }
// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
// B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
applyRate(0, 'reverse_charge');
} else {
// B2C: charge the Switzerland standard rate
applyRate(rates.standard_rate, 'standard');
}About Switzerland VAT
Switzerland raised its VAT rate from 7.7% to 8.1% (standard) in January 2024. Swiss UID numbers follow the format CHE-XXX.XXX.XXX and are validated through the BFS UID register. Switzerland is not an EU member, so VIES does not apply.
The Switzerland MWST/TVA/IVA is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Switzerland business customer, validate their VAT registration number first.
Related concepts and guides: