Value Added Tax rate in Switzerland

Learn everything about the various value-added tax rates in Switzerland for goods and services, including exceptions and special features.

2015

VAT is a general consumption tax levied on goods and services. The VAT rate in Switzerland varies depending on the type of product or service. The different VAT rates are listed below.

The VAT rate for all taxable transactions is 8.0%.
Reduced tax rate of 2.5% on the following product categories:
- Food;
- livestock, poultry, fish;
- seeds, live plants, cut flowers;
- cereals;
- Feed and fertilizers;
- Medicines;
- Newspapers, magazines, books, and other printed matter not of an advertising nature
- Services provided by radio and television companies
Reduced tax rate of 3.8% on accommodation services provided by hotels and para-hotels (limited to the reference date (December 31, 2017)

The following services are also exempt from tax:

Healthcare services
Social assistance and social security
Education
Teaching and childcare
Cultural services
Insurance transactions
Transactions in money and capital
Transfers of real estate and long-term leases
Betting, lotteries, and other games of chance

Furthermore, all export services to foreign countries are exempt from VAT. Our experts will be happy to advise you on all topics related to value added tax. Calculate your quote online and arrange a consultation.

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