Value Added Tax rate in Switzerland

The VAT is a general consumption tax that is levied on goods and services. The amount of the VAT rate in Switzerland varies between different types of products and services. Below, we show you the different VAT rates.

• The VAT rate for each taxable turnover is 8.0%.
• Reduced tax rate of 2.5% on the following product categories:
  • Food;
  • Livestock, poultry, fish;
  • Seeds, living plants, cut flowers;
  • Grains;
  • Feeding and fertilizing materials;
  • Medicines;
  • Newspapers, magazines, books, and other printed matter without advertising character
  • Services of radio and television companies
• Reduced tax rate of 3.8% on accommodation services of hotels and parahotellerie (limited to the reference date (December 31, 2017))

Furthermore, the following services are exempt from tax:

• Healthcare services
• Social assistance and social security
• Education
• Teaching as well as child and youth care
• Cultural performances
• Insurance transactions
• Transactions in money and capital markets
• Changes of ownership of real estate and its long-term leasing
• Betting, lotteries, and other forms of gambling

Moreover, all export services abroad are exempt from VAT. Our experts are happy to advise you on all matters relating to VAT. Calculate your quote online and arrange a consultation.