How to calculate VAT by hand
For the standard rate of 8.1%, these three formulas apply - for the other rates, replace 8.1 with 2.6 or 3.8:
- Net → gross: amount excluding VAT × 1.081. Example: CHF 1'000.00 × 1.081 = CHF 1'081.00.
- Gross → net: amount including VAT ÷ 1.081. Example: CHF 1'081.00 ÷ 1.081 = CHF 1'000.00.
- VAT contained in the gross amount: amount including VAT × 8.1 ÷ 108.1. Example: CHF 1'081.00 × 8.1 ÷ 108.1 = CHF 81.00.
A common mistake: deducting 8.1% from the gross amount. CHF 1'081.00 minus 8.1% gives CHF 993.44 - not the correct CHF 1'000.00.
Swiss VAT rates
| Rate | since 1.1.2024 | 2018–2023 | applies, for example, to |
|---|---|---|---|
| Standard rate | 8.1% | 7.7% | most goods and services, restaurants |
| Reduced rate | 2.6% | 2.5% | food (not in restaurants), medicines, books and newspapers, water |
| Special rate for accommodation | 3.8% | 3.7% | overnight stays including breakfast |
The rates are set out in Art. 25 of the Value Added Tax Act. The special rate for accommodation is temporary, until the end of 2027 at the latest. For an invoice, the rate that applied at the time the service was provided is what counts - which is why the calculator also includes the old rates.
The net tax rate in brief
With the net tax rate method (Saldosteuersatz), filing is simpler: you multiply your revenue including VAT by an industry rate and pay that amount. The input tax on your purchases is already factored into the lower rate as a flat amount, so you don't deduct it separately. Returns are filed every six months instead of quarterly.
- Who qualifies? Anyone with revenue of no more than CHF 5'024'000 a year whose tax at the net tax rate is no more than CHF 108'000 a year (Art. 37 VATA).
- Which rates? There are ten rates from 0.1% to 6.8%. Graphic design studios, IT services, management consulting and fiduciary offices have 6.2%, a hair salon 5.3%, a carpentry business 3.7%.
- On the invoice you still show the statutory rate, i.e. 8.1%, 2.6% or 3.8% - never the net tax rate.
Example: graphic designer with a net tax rate of 6.2%
In the first half of the year, she invoices CHF 50'000 plus 8.1% VAT, i.e. CHF 54'050. She pays CHF 54'050 × 6.2% = CHF 3'351.10. Under the effective method, it would be CHF 4'050 VAT minus her input tax, for example CHF 500 - i.e. CHF 3'550. With this little input tax, the net tax rate saves her CHF 198.90 and work on top: she doesn't have to record input tax item by item and files only twice a year. With more than CHF 698.90 of input tax in the half-year, the effective method would be cheaper.
Whether the net tax rate pays off for you depends on your purchases. How to decide and what applies when you switch is explained in the guide VAT return step by step.
Do I have to charge VAT at all?
You only show VAT if you are entered in the VAT register. Registration becomes mandatory from CHF 100'000 in revenue a year (Art. 10 VATA). If you are not registered, you must not put VAT on your invoices - otherwise you owe it anyway. The hourly rate calculator shows how much revenue you reach with your hourly rate.
Automatic with Easly
In Easly, you store the VAT rate with each product. Quotes and invoices calculate the net amount, VAT and total by themselves, even with several rates on the same invoice. At the end of the period, Easly creates the VAT return using the effective method or the net tax rate, with the box numbers of the FTA form.
Frequently asked questions
How do I work out 8.1% VAT from a gross amount?
Divide the gross amount by 1.081 to get the net amount. The VAT is the difference. Example: CHF 540.50 ÷ 1.081 = CHF 500.00, so the VAT is CHF 40.50.
Which VAT rate applies to my invoice?
What counts is the time the service was provided. For services from January 1, 2024, the rates are 8.1%, 2.6% and 3.8%; for services until the end of 2023, they were still 7.7%, 2.5% and 3.7%.
Can I round to 5 centimes?
It is common to round the final amount of an invoice to 5 centimes, because there are no smaller coins - but it is not required, and the QR-bill payment part also accepts an amount to the centime. However, you calculate the VAT from the exact amount; the rounding difference is best shown as a separate line.
Is the net tax rate always cheaper?
No. It is simpler, but if you buy or invest a lot, you often pay less with the effective method, because you can deduct all of the input tax. The calculator above shows the comparison for one period.
Does the calculator store my figures?
No. Everything is calculated in your browser; nothing is sent or stored. If you reload the page, the figures are gone.
As of: November 2026, rates since January 1, 2024. Sources: Art. 25 VATA (tax rates), Art. 37 VATA (net tax rate), FTA: Swiss VAT rates, FTA: net tax rates, Ordinance on the level of the net tax rates (in German). The results are calculation aids without guarantee and are not a substitute for advice from your accountant (Treuhand).