Swiss VAT rates 2026: a quick guide for SMEs

The essentials in 3 points:

• Three VAT rates apply in Switzerland in 2026: 8,1% (standard), 2,6% (reduced) and 3,8% (accommodation). They have remained unchanged since 01.01.2024.
• The standard rate covers most goods and services. The reduced rate applies to food, medicines, books and newspapers. The special rate applies only to hotel accommodation.
• Since 31 May 2026, the FTA's “VAT easy” portal has been deactivated. All SMEs must submit returns via “VAT return pro” with AGOV authentication.

The 2026 VAT rates in Switzerland remain the same as those introduced on 1 January 2024: a standard rate of 8,1%, a reduced rate of 2,6% and a special accommodation rate of 3,8% (source: Federal Tax Administration, FTA). This quick guide summarises how each rate applies and the practical changes your SME needs to know about.

What are the VAT rates in Switzerland in 2026?

Switzerland applies three distinct VAT rates. Here is the reference table for 2026:

As a reminder, the previous rates (before 2024) were 7,7%, 2,5% and 3,7%. If you are still processing invoices or credit notes predating 01.01.2024, these old rates continue to apply to supplies made before that date.

When does the standard rate of 8,1% apply?

The standard rate of 8,1% is the default rate. It covers all supplies of goods and services that do not qualify for a specific reduction or exemption.

In practical terms, for an SME in French-speaking Switzerland, this includes:

• Consultancy, engineering or architectural services
• Sales of materials, equipment or software
• Construction and renovation work
• Marketing, design and communication services
• On-premises catering (food and drinks served in a restaurant)

If your annual turnover exceeds CHF 100'000, VAT registration is compulsory and this rate applies to your invoices by default.

When does the reduced rate of 2,6% apply?

The reduced rate of 2,6% applies to essential goods and cultural products. The full list appears in Art. 25 para. 2 of the VAT Act, but in summary:

• Food — foodstuffs, non-alcoholic drinks (takeaway sales, not on-premises consumption)
• Medicines — as defined by the Therapeutic Products Act
• Books, newspapers and magazines — printed and electronic
• Piped water
• Seeds, live plants, cut flowers
• Animal feed, fertilisers

Pay attention to the classic distinction: a sandwich sold as a takeaway is taxed at 2,6%. The same sandwich consumed on the premises in your restaurant is taxed at 8,1%.

When does the accommodation rate of 3,8% apply?

The special rate of 3,8% is reserved for accommodation services: overnight stays in hotels, inns, guest houses, campsites or any comparable accommodation. Breakfast included in the price of the overnight stay also qualifies for this rate.

However, ancillary services charged separately (spa, minibar, parking) are subject to the standard rate of 8,1%.

What changes in May 2026: the end of VAT easy

The rates are not changing in 2026, but the way you submit returns is. Since 31 May 2026, the FTA's simplified “VAT easy” portal has been permanently deactivated. All VAT-registered SMEs must now use the “VAT return pro” portal, which requires authentication via AGOV (the Confederation's digital identity system).

What this means for your SME:

1. Create an AGOV account if you have not already done so — the process takes around 10 minutes with a Swiss identity document or a residence permit.
2. Link your VAT number to your AGOV profile in the FTA portal.
3. Adapt your filing process — the input format and form fields differ slightly from the old VAT easy.

For a detailed guide to this migration, see our article VAT 2026 in Switzerland: what changes with the end of VAT easy.

Frequently asked questions

Will VAT rates change in 2026?

No. The three rates in force since 01.01.2024 remain unchanged in 2026: 8,1% (standard), 2,6% (reduced) and 3,8% (accommodation). The FTA has announced no changes for this period.

Above what turnover must an SME register for VAT?

Registration is compulsory once annual turnover from taxable supplies exceeds CHF 100'000. Below this threshold, voluntary registration remains possible and can be beneficial for recovering input tax.

What is the deadline for submitting quarterly VAT returns in 2026?

The quarterly return must be submitted within 60 days of the end of the quarter. For the 2nd quarter of 2026, the deadline is 29 August 2026. Late submission incurs interest of 4% per year.

What are the most common VAT mistakes for an SME?

The three most common mistakes identified during an FTA audit are: (1) an incorrect cut-off between two periods, (2) applying the wrong rate (reduced instead of standard, or vice versa) and (3) forgetting to declare services received from abroad (acquisition tax). Our guide 10 costly VAT mistakes explains each of them in detail.

Is VAT easy still available in 2026?

No. The “VAT easy” service was deactivated on 31 May 2026. SMEs must use the “VAT return pro” portal with AGOV authentication. See our dedicated migration article for the practical steps.

Is a takeaway sandwich taxed at 2,6% or 8,1%?

A sandwich sold as a takeaway is subject to the reduced rate of 2,6%. The same sandwich consumed on the premises (in a restaurant, cafeteria or dining area) is subject to the standard rate of 8,1%. The distinction is based on where it is consumed, not on the product itself.

For more detail on completing VAT returns — the effective method, the net tax rate method, special international cases — see our complete guide to Swiss VAT returns 2026.

Last updated: 05 June 2026