How it works
Sum standard supplies × 8.1%, reduced supplies × 2.6% and qualifying accommodation × 3.8%.
Input definitions
- Standard-rated net supplies (CHF)
- Enter the value in the labeled unit.
- Reduced-rated net supplies (CHF)
- Enter the value in the labeled unit.
- Qualifying accommodation net supplies (CHF)
- Enter the value in the labeled unit.
A worked example
- Standard-rated net supplies (CHF)
- 1000
- Reduced-rated net supplies (CHF)
- 1000
- Qualifying accommodation net supplies (CHF)
- 1000
Assumptions & limits
Sources checked 18 October 2026. CHF; 8.1%, 2.6% and 3.8% rates effective 1 January 2024. User classifies net supplies; exemptions, flat-rate schemes and registration are excluded.
Sources & review
Maintained by AnsRio. Methods and examples use automated checks; this does not imply independent professional certification.
Method updated 2026-10-18. Content checked against the stated method and examples. Our verification approach.
Common questions
Does the accommodation rate apply to every travel expense?
No. Use official supply classifications. Restaurant sales, transport, packages and exempt supplies can have different treatment.
How does Switzerland three-rate VAT basket work?
Sum standard supplies × 8.1%, reduced supplies × 2.6% and qualifying accommodation × 3.8%.
What should I check before using Switzerland three-rate VAT basket?
Sources checked 18 October 2026. CHF; 8.1%, 2.6% and 3.8% rates effective 1 January 2024. User classifies net supplies; exemptions, flat-rate schemes and registration are excluded.