General Taxes in Switzerland

Find out about the various Switzerland taxes...

Church Tax

The parishes of the three national churches in almost all cantons collect a church tax from their members.

Value Added Tax

VAT is a consumption tax paid on certain goods and services purchased in Switzerland. There are three rates (2014):

  • 8 percent:  This is the standard rate, and it applies to food and drink consumed in hotels and restaurants
  • 3.8 percent: This applies to the cost of a night in a hotel, including the breakfast
  • 2.5 percent: This applies to consumer goods, such as books, magazines, newspapers, food, non-alcoholic beverages, medicines and tickets for certain events

Ch.ch (the public service portal of the Swiss authorities) has detailed information about taxes.

Foreign nationals may request a refund of the Swiss VAT they pay on goods in the country, if the value is at least CHF 300.

The Swiss Customs Administration won’t refund foreign VAT, but this might be refunded where the product is bought.

Vehicle Tax

An annual tax is due on all registered vehicle.  The cantons calculate the tax and its amount differently.

Dog Tax

Dogs must be registered in the municipality and an annual tax is due for each dog. This is levied either by the canton or the municipality. The size and weight of the dog determines the tax.

Further Information