Switzerland

In Switzerland, a business becomes liable for VAT once annual turnover from non-exempt supplies reaches CHF 100,000, counting turnover in Switzerland and abroad. The standard rate is 8.1%.

Businesses with less than CHF 100,000 annual turnover from non-exempt supplies in Switzerland and abroad (worldwide) are exempt from VAT liability unless they opt in. Existing businesses become liable after the end of the business year in which the limit is reached; new businesses are liable from the start if the limit is expected to be reached within 12 months. Foreign businesses count worldwide turnover too. CHF 250,000 applies to non-profit volunteer-run sports/cultural clubs and charitable institutions.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in Switzerland?

In Switzerland, a business becomes liable for VAT once annual turnover from non-exempt supplies reaches CHF 100,000, counting turnover in Switzerland and abroad.

What is the standard VAT rate in Switzerland?

8.1%. Reduced rates: 2.6% reduced; 3.8% special rate for accommodation.

Compare every country in the VAT registration thresholds table. Company tax, fees and filings: register a company in Switzerland.