Switzerland raises VAT to 8.1% standard, 2.6% reduced and 3.8% accommodation from 1 January 2024
This page records one dated change. For the rules in Switzerland as they stand today, see the Switzerland guide →
- Jurisdiction
- Switzerland
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Impact
- FYI
- Announced
- 1 January 2024
- Effective
- 1 January 2024
- Instrument
- CH-FEDERAL-DECREE-AS-2023-91
- Authority
- Bundeskanzlei (Swiss Federal Chancellery)
- Verified
- Fetched from official source · high confidence
All businesses registered for Swiss (and Liechtenstein) VAT, at all three rates, including those using net tax rates or flat tax rates.
No action — monitoring only.
In force from 1 January 2024: the standard VAT (MWST) rate rose from 7.7% to 8.1%, the reduced rate from 2.5% to 2.6%, and the special accommodation rate from 3.7% to 3.8%, pursuant to Bundesbeschluss über die Zusatzfinanzierung der AHV durch eine Erhöhung der Mehrwertsteuer (AS 2023 91). The Federal Decree was adopted by the Federal Assembly on 17 December 2021 and accepted by voters and cantons on 25 September 2022; the Federal Council set the commencement date as 1 January 2024 by order of 9 December 2022.
What changed in detail
The Federal Decree on the additional financing of the AHV through a VAT increase of 17 December 2021 amended the Federal Constitution by adding Art. 130 Abs. 3ter and 3quater. It was published as AS 2023 91.
Art. 130 Abs. 3ter directs the Federal Council to raise the standard rate by 0.4 percentage points and the reduced rate and the special rate for accommodation by 0.1 percentage points each. The increase was conditional on a uniform reference (retirement) age for women and men being written into AHV law. Under Abs. 3quater, all the revenue goes to the AHV compensation fund.
Voters and cantons accepted the decree on 25 September 2022. By order of 9 December 2022, the Federal Council put it into force on 1 January 2024. From that date the rates are:
| Rate | Until 31 Dec 2023 | From 1 Jan 2024 |
|---|---|---|
| Standard | 7.7% | 8.1% |
| Reduced | 2.5% | 2.6% |
| Accommodation (special rate) | 3.7% | 3.8% |
The decree states the increases in percentage points; the rates follow by addition.
What it means
These rates are still the Swiss rates in November 2026, but two later changes are pending.
A further AHV increase, to 8.5% standard and 4.0% accommodation from 2028 at the earliest, if approved with the reduced rate unchanged at 2.6%, was approved by Parliament in June 2026 and goes to a mandatory referendum on 29 November 2026.
Separately, the 3.8% accommodation rate was due to lapse at the end of 2027. Parliament extended it to 31 December 2031, subject to an optional referendum until 21 January 2027.
Proof
Er wird auf den 1. Januar 2024 in Kraft gesetzt.It is put into force on 1 January 2024.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · AS 2023 91 (eli/oc/2023/91), Bundesbeschluss über die Zusatzfinanzierung der AHV durch eine Erhöhung der Mehrwertsteuer vom 17. Dezember 2021 · fedlex.admin.ch
Zur Sicherung der Finanzierung der Alters- und Hinterlassenenversicherung erhöht der Bundesrat den Normalsatz um 0,4 Prozentpunkte, den reduzierten Satz und den Sondersatz für Beherbergungsleistungen um je 0,1 Prozentpunkte, sofern der Grundsatz der Vereinheitlichung des Referenzalters von Frauen und Männern in der Alters- und Hinterlassenenversicherung gesetzlich verankert wird.To secure the financing of old-age and survivors' insurance, the Federal Council shall raise the standard rate by 0.4 percentage points and the reduced rate and the special rate for accommodation services by 0.1 percentage points each, provided that the principle of a uniform reference age for women and men in old-age and survivors' insurance is enshrined in law.
Source snapshot of the official page. Open full size ↗