Global VAT CalcSwitzerland VAT Calculator
Last reviewed 16 October 2026
One tax, three names: MWST, TVA, IVA. At 8.1% it's one of Europe's lowest rates, and a November referendum could nudge it up. Add or remove it in francs.
Switzerland’s rates and the November vote
| Rate | Name and application |
|---|---|
| Standard — 8.1% | Most goods and services — invoiced as MWST (German), TVA (French) or IVA (Italian). |
| Reduced — 2.6% | Basic necessities: foodstuffs, medicines, books and newspapers, agricultural inputs. |
| Special — 3.8% | Overnight accommodation (the “hotel rate”). |
Note for the months ahead: a referendum on 29 November 2026 proposes raising the standard rate from 8.1% to 8.5% (and the hotel rate from 3.8% to 4.0%) to fund the 13th old-age pension payment; the reduced rate of 2.6% would stay unchanged. If it passes, a CHF 10,000 net fee would carry CHF 850 of VAT rather than CHF 810. If you are quoting for 2027 work, check the outcome before locking in figures.
8.1% in francs, forwards and back
Add: CHF 100 net → CHF 108.10 (VAT CHF 8.10). CHF 500 → CHF 540.50.
Remove: CHF 108.10 ÷ 1.081 = CHF 100. CHF 2,162 ÷ 1.081 = CHF 2,000 net (VAT CHF 162).
Because the rate is low, the difference between dividing and wrongly subtracting is small — CHF 108.10 minus 8.1% is CHF 99.34, a few francs of error that compounds across a year of invoices. Divide, always.
On a receipt, the label depends on the language region: MWST in German-speaking Switzerland, TVA in the French-speaking west, IVA in the Italian-speaking south. The figure beside it is the rate, 8.1, 3.8 or 2.6. And one handy landmark: CHF 1,081 gross is exactly CHF 1,000 net plus CHF 81 of VAT.
Registration and returns
- Threshold: registration is mandatory once worldwide taxable turnover reaches CHF 100,000 in a year — including turnover earned abroad, a point foreign-founded companies often miss.
- Returns: Swiss VAT returns are typically filed quarterly or six-monthly, depending on turnover, through the ESTV/AFC portal; the accrual (effective) method applies unless you agree otherwise.
- VAT number: Swiss VAT numbers begin with CHE and appear on every compliant invoice alongside the rate applied.
- Effective-rate scheme: very small businesses may agree a simplified effective-rate calculation with the administration — useful for service businesses with modest input tax.
Watch the CHF 100,000 line wherever you are based: the test counts worldwide taxable turnover, and it catches foreign-founded companies that assume only Swiss sales count.
Related tools
Austria VAT calculator · Germany VAT calculator · Reverse VAT calculator · All VAT rates
Swiss VAT questions
What is the VAT rate in Switzerland?
The standard rate is 8.1%. A reduced rate of 2.6% covers essentials like food and medicines, and a 3.8% special rate applies to overnight accommodation.
What do MWST, TVA and IVA mean?
They are the German, French and Italian names for the same Swiss VAT (Mehrwertsteuer, Taxe sur la valeur ajoutée, Imposta sul valore aggiunto). The rate and rules are identical across the three languages.
How do I remove 8.1% VAT from a price?
Divide by 1.081. CHF 108.10 including VAT becomes CHF 100 net with CHF 8.10 of VAT.
When must a business register for Swiss VAT?
Once worldwide taxable turnover reaches CHF 100,000 per year. Voluntary registration earlier is possible, which can help service providers reclaim input VAT.
Could the Swiss VAT rate change soon?
A referendum on 29 November 2026 proposes raising the standard rate to 8.5% and the hotel rate to 4.0% to fund the 13th AHV pension payment. Check the result before relying on future-rate quotes.
Checked against the Federal Tax Administration (ESTV) on 16 October 2026 · Methodology · Editorial standards · Report an error