Consumption/VAT/Sales Tax in Switzerland

Overview by
Nature of the Tax
Value Added Tax (VAT)
Standard Rate
Reduced Tax Rate
2.5% for certain goods and services, which include: foodstuffs; agricultural products (meats, cereals, plants, seed and flowers); medicine and drugs; newspapers; magazines; books and other printed materials; and radio and TV services.
3.8% on hotel and lodging industry (will be 3.8% from 2011).
Most banking services are exempt of VAT.
Exclusion From Taxation
Most banking services are exempt from taxes. For details refer to Swiss Federal Tax Administration.
Method of Calculation, Declaration and Settlement
Refer to Swiss Federal Tax Administration.
Other Consumption Taxes
Federal and cantonal governments levy excise taxes on a number products.

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Experts Views (1)
  • EU VAT Guide

    With 27 EU Member States, each with their own VAT legislation to consider, VAT can be a time consuming and confusing task for international business.

    Accordance on 24 Jan 2012 related to Consumption/VAT/Sales Tax in Switzerland

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  • Accordance

    International VAT Compliance,