MWST rates in Switzerland
Switzerland has the lowest headline VAT in Western Europe. The Normalsatz is 8.1%, the reduced rate 2.6%, and there is a third rate that exists nowhere else in quite this form: a special accommodation rate of 3.8%. All three took their current values on 1 January 2024.
| Rate | Applies to |
|---|---|
| 8.1% | Normalsatz — all taxable supplies not covered by another rate |
| 3.8% | Sondersatz Beherbergung — accommodation, including breakfast even if billed separately |
| 2.6% | Reduzierter Satz — foodstuffs, water in pipes, medicines, books, newspapers |
The accommodation rate has an expiry date — and it swallows your breakfast
The 3.8% Sondersatz Beherbergung is unusual twice over. First, in what it covers: it applies to lodging including any breakfast served, and the ESTV is explicit that this holds even if the breakfast is billed separately. That is the opposite of the Dutch rule, where separately supplied breakfast keeps its own lower rate. Two neighbouring countries, two directly contradictory treatments of the same hotel invoice.
Second, in its lifespan: the accommodation rate is not permanent. It is limited in law and currently runs to the end of 2027, requiring a fresh parliamentary decision to continue. Every previous extension has passed, but a hotel modelling revenue past 2027 is modelling on a rate that has to be renewed.
The 2024 increase itself is worth remembering when reconciling older records: the rates before 1 January 2024 were 7.7%, 3.7% and 2.5%. An invoice dated 2023 carries different numbers from an identical invoice dated 2024, and the difference was earmarked for AHV pension financing.
Adding MWST
To add MWST to a net (pre-tax) price at the standard rate: gross = net × 1.081. The MWST is 8.1% of the net amount.
Removing MWST
To find the MWST already inside a gross (MWST-inclusive) price: net = gross ÷ 1.081, then MWST = gross − net. Equivalently, the MWST is 8.1 ⁄ 108.1 of the gross — so at 8.1% the MWST is 8.1/108.1 of the gross.
Frequently asked questions
What is the Switzerland MWST rate?
The standard rate is 8.1%, with 2 other rates in force (3.8%, 2.6%) for the categories listed above. The rates rose on 1 January 2024 from 7.7% / 3.7% / 2.5% to fund AHV pensions.
Why is 8.1% of the gross price the wrong answer?
Because MWST is charged on the net price, not on the total. On a CHF100 gross amount at 8.1%, the MWST is CHF7.49, not CHF8.10 — the net is CHF92.51. Use the "Remove MWST" mode above and the calculator does it for you.
Which rate applies to a hotel breakfast?
3.8%, together with the room — the ESTV applies the accommodation rate to breakfast even when it is invoiced as a separate line. Other separately supplied services in a hotel may fall under the standard rate.
More Switzerland calculators
This calculator uses MWST rates published by the Eidgenössische Steuerverwaltung (ESTV) and is for general information only — it is not tax advice. Some supplies are zero-rated or exempt and are not covered here. Rates read from the Eidgenössische Steuerverwaltung (ESTV).