Swiss VAT Calculator

Since 1 January 2024, Switzerland applies three VAT rates: the standard rate of 8.1% for most goods and services, the reduced rate of 2.6% for essential goods (food, medicine, books, newspapers), and the special rate of 3.8% for accommodation (hotel stays including breakfast).

Any business generating an annual turnover of at least CHF 100,000 in Switzerland must register for VAT with the Federal Tax Administration (FTA). Below that threshold, registration is optional, except for a few specific sectors.

To go from a net (tax-excluded) amount to a gross (tax-included) amount, multiply the net amount by (1 + VAT rate). For example, at the standard rate of 8.1%: CHF 100 net × 1.081 = CHF 108.10 gross.

To find the net amount from a gross price, divide the gross amount by (1 + VAT rate). For example, at the standard rate: CHF 108.10 gross ÷ 1.081 = CHF 100 net.

A net amount excludes VAT, while a gross amount includes it. Invoices between businesses are often shown net, whereas prices displayed to the general public must legally be gross.

Most VAT-registered businesses file quarterly using the effective method. The net tax rate method, designed for SMEs, allows for a simplified half-yearly settlement using flat rates based on the business sector.

Certain services fall outside the scope of VAT, notably healthcare, education, financial and insurance services, and the rental of residential property. These transactions generally don't give rise to input tax deduction.

A VAT-registered business can deduct the VAT paid on its professional purchases (input tax) from the VAT collected on its sales. Only the difference, the net tax, is paid to the FTA. This avoids double taxation throughout the value chain.

Yes, Factura's Swiss VAT calculator is completely free and available without registration. It lets you instantly convert a net amount to gross or vice versa, using up-to-date Swiss VAT rates.

Yes, the tool covers all three rates in force: standard (8.1%), reduced (2.6%), and special for accommodation (3.8%). Just select the rate that applies to your activity to get an accurate calculation.