Switzerland VAT calculator (MWST)
Switzerland VAT calculator (MWST)Swiss MWST is 8,1% as the Normalsatz, 2,6% on food, water, medicines, books and newspapers, and a 3,8% Sondersatz for accommodation. Registration is required once turnover reaches 100 000 francs.
Worked example · Vat Amount
With Amount of 100, this model computes Vat Amount of 8.10. See the full working.
✓ Verified against 7 self-test cases Updated for 2026 · sources checked 2026-10-05
How mwst (vat) in Switzerland is calculated
The ESTV publishes three rates and labels them precisely: *"Normalsatz: 8,1 %"*, *"Reduzierter Satz: 2,6 %"* and *"Sondersatz für Beherbergung: 3,8 %"*. They have applied since 1 January 2024, and the page carrying them was updated in September 2026 — the freshest dateline behind any page in this family.
The 3,8% is a **Sondersatz, not a third reduced rate**, and the distinction is practical rather than semantic. It exists for accommodation alone — *"dem Gewähren von Unterkunft einschliesslich der allfälligen Abgabe eines Frühstücks"* — so a single hotel bill carries 3,8% on the room and breakfast and 8,1% on the dinner, the minibar and the parking. Picking one rate for the whole invoice is the common error.
One detail separates Switzerland from every other country in this catalog. The ESTV says liability begins when the turnover figure is **erreicht** — *reached* — not exceeded: *"Wird die gesetzlich vorgesehene Umsatzgrösse (100 000 Franken) erreicht ... ist ein Unternehmen gehalten, sich bei der ESTV als steuerpflichtige Person anzumelden"*. A business at exactly 100 000 francs is therefore already liable, where in Germany, Poland or Croatia the same turnover sitting exactly on the figure is not. This calculator tests ≥ rather than > for that reason. The ESTV states the figure without naming the window it is measured over, so this page does not either.
Worked example
ShowHide the full working: 5 inputs, 6 computed steps
| Inputs | |
|---|---|
| Amount | 100 |
| Direction | Add VAT (net → gross) |
| What is being supplied | Normalsatz - 8,1% |
| B2B reverse charge applies | no |
| Annual turnover | 0 |
| Computed by the engine | |
| Rate | 0.081 |
| Effective Rate | 0.081 |
| Net Amount ✓ pinned | 100 |
| Vat Amount ✓ pinned | 8.1 |
| Gross Amount ✓ pinned | 108.1 |
| Must Register | no |
Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.
Frequently asked questions
What is the VAT rate in Switzerland?
8,1% is the Normalsatz. A reduced rate of 2,6% covers food, water, medicines, books and newspapers, and a 3,8% Sondersatz applies to accommodation. All three have applied since 1 January 2024.
How much MWST is on 100 CHF?
8.10 CHF at the Normalsatz, for 108.10 CHF gross. At the 2,6% reduced rate it is 2.60 CHF, and on a 100 CHF hotel room at 3,8% it is 3.80 CHF.
When must I register for Swiss VAT?
Once turnover reaches 100 000 francs. Note the wording: the ESTV says the figure must be *reached* (erreicht), not exceeded, so a business at exactly 100 000 is already liable — unlike most European thresholds, which require you to pass the figure.
Which rate applies to a hotel bill?
Both. The 3,8% Sondersatz covers the accommodation itself, including any breakfast provided with it. Other items on the same bill — dinner, drinks, parking — carry the 8,1% Normalsatz, so a hotel invoice legitimately shows two rates.
Sources
- ESTV - Schweizer Mehrwertsteuersaetze (8,1% / 2,6% / 3,8%) · checked 2026-10-05
- ESTV - Mehrwertsteuer: Umsatzgroesse 100 000 Franken · checked 2026-10-05
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 7 self-test cases; the sources support that the formula matches the rules.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 7 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
Related calculators
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Also for Switzerland: Switzerland netto · Switzerland verkehrsabgabe · Switzerland ahv selbständige · Switzerland ferienanspruch
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