Swiss VAT Rates: Standard, Reduced and Special (2026)

Swiss value-added tax (MWST) has three rates, not one. Knowing which rate applies to your service prevents both overcharging and underpayment.

The three rates

As of 2026 the standard rate is 8.1%, the reduced rate is 2.6%, and the special rate for accommodation is 3.8%. The standard rate applies to most goods and services.

The rates are set in the Federal Act on Value Added Tax and apply nationwide without cantonal variation. They are adjusted periodically, and the current levels were confirmed by popular vote.

The standard rate covers the broad majority of services that freelancers and SMEs sell, from consulting and IT work to design and crafts. If you are unsure, assume the standard rate until you confirm otherwise.

The reduced and special rates are narrow exceptions. They exist for policy reasons, such as keeping essentials affordable and supporting tourism through the accommodation rate.

• 8.1% — standard rate for most services.
• 2.6% — reduced rate for food, books, newspapers and some essentials.
• 3.8% — special rate for overnight accommodation.

Which rate applies to you

Most freelancers and SMEs in consulting, IT, design and professional services bill at the standard 8.1% rate. Only a few categories qualify for the reduced or special rates.

Food, books, newspapers, magazines and some medicines fall under the reduced 2.6% rate. If you sell physical goods, check the detailed list the Federal Tax Administration publishes.

The special 3.8% rate applies specifically to overnight accommodation, such as hotels and holiday rentals. Breakfast and other extras are billed separately at the standard rate.

When your business mixes categories, you must apply the correct rate per line item. Bundling differently rated items under a single rate is a common audit finding.

Get it right

Mistakes on the rate are corrected through a correction invoice or a credit note. Acting quickly, before your client files their own VAT return, keeps both sides clean.

Your accounting software should store the correct rate per product or service so it is applied automatically. Manual rate entry is where most errors creep in.

If you discover you have undercharged VAT, you must pay the difference even if the client will not reimburse you. Correcting early limits the exposure.

Keeping up with changes

Swiss VAT rates have changed over time and can change again. The last adjustment introduced the current figures, and future changes are always possible.

A rate change mid-year affects invoices issued on or after the effective date, not work done earlier. The key date is when the supply takes place, which usually follows the invoice.

Update your rate tables in your invoicing tool the moment a change is announced. Invoicing at an old rate after the switch is a fast route to corrections.

facturio keeps the current Swiss VAT rates up to date so your invoices always carry the right figure. That removes a whole category of manual checking.