Switzerland VAT rates
| Rate | Applies to |
|---|---|
| 8.1% | Standard rate: most goods and services |
| 3.8% | Accommodation |
| 2.6% | Food, books, medicines |
An increase to 8.5% from 2028 is being debated and would need a referendum.
Adding Switzerland VAT
CHF 100.00 before VAT is CHF 108.10 including 8.1% VAT. To take 8.1% VAT out of a price, divide it by 1.081. The VAT fraction is 81/1081.
That is 11.9 percentage points lower than the UK standard rate of 20%.
Selling to Switzerland from the UK
Switzerland is not in the EU, so EU schemes such as OSS and IOSS do not apply. Goods you export from the UK are zero rated for UK VAT, and the buyer usually pays Switzerland import VAT and any duty. Switzerland has its own registration rules for foreign businesses selling to consumers there.
Reduced rate categories are a summary. Confirm the rate for a specific product in the European Commission's Taxes in Europe Database.