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VAT rates in Switzerland

Standard rate

Cars, watches, jewellery, clothing, alcohol, services

7,7 %

Special rate

Overnight stays in hotels incl. breakfast

3,7 %

Reduced rate

Foodstuffs, books, newspapers, medicines, other everyday consumer goods

2,5 %

A VAT rate of 7.7% applies to most goods and services.

A reduced rate of 2.5% applies to certain everyday consumer goods such as foodstuffs, non-alcoholic beverages, books, newspapers, magazines and medicines.

Overnight stays in hotels (incl. breakfast) are taxed at a special rate of 3.7%.

These rates include a tax increase of 0.1 percentage points for financing the project to fund and expand the rail infrastructure (FERI). This increase came into force on 1 January 2018 and will apply until the end of 2030.