# Mehrwertsteuer berechnen 2026 — Swiss VAT

Source page: https://valem.run/calculators/switzerland/vat

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.

**Tax year:** 2026

## How it 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

With Amount of 100, this model computes Vat Amount of 8.10.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `annualTurnover` | Annual turnover | number |
| `reverseCharge` | B2B reverse charge applies | boolean |

## Sources

- [ESTV - Schweizer Mehrwertsteuersaetze (8,1% / 2,6% / 3,8%)](https://www.estv.admin.ch/de/mwst-steuersaetze-schweiz) (checked 2026-10-05)
- [ESTV - Mehrwertsteuer: Umsatzgroesse 100 000 Franken](https://www.estv.admin.ch/de/mehrwertsteuer) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 7 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/switzerland/vat.json
- Compute by URL: https://valem.run/calculators/switzerland/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `switzerland/vat`)