VAT calculator Switzerland

What is value added tax (VAT)?

VAT is an indirect tax levied on the consumption of goods and services. There are various VAT rates in Switzerland:

• Normal rate: 8.1% on most goods and services
• Reduced rate: 2.6% on certain everyday goods such as food, medicines and books
• Special rate: 3.8% for accommodation services (e.g. overnight stays in hotels)

VAT is levied at every stage of the value chain, but is ultimately borne by the end consumer. Companies can deduct the VAT they pay as input tax.

Why is a VAT calculator useful?

A VAT calculator is a digital tool that simplifies the calculation of VAT. The VAT calculator can calculate both the gross and net amount and is particularly useful for:

• Entrepreneurs: For the correct creation of invoices and to ensure compliance with tax regulations.
• Self-employed and freelancers: For easy calculation of prices for their services.
• Consumer: For a better understanding of the final price of products and services.

How does a VAT calculator work?

A typical VAT calculator consists of input fields for the net amount (without VAT) or the gross amount (with VAT). By selecting the appropriate tax rate (8.1%, 2.6% or 3.8%), the missing amount is automatically calculated. Here are the basic steps for using a VAT calculator:

1. Enter the amount: Enter either the net amount or the gross amount in the calculator.
2. Select the tax rate: Select the appropriate tax rate depending on the type of goods or services.
3. Calculation: The calculator automatically displays the calculated VAT amount and the corresponding gross or net amount.

Examples for the calculation of VAT

1. Calculation of the gross amount:

   • Net amount: CHF 100
   • Tax rate: 8.1%
   • Gross amount: CHF 108.10 (CHF 100 + CHF 8.10 VAT)

2. Calculation of the net amount:

   • Gross amount: CHF 108.10
   • Tax rate: 8.1%
   • Net amount: CHF 100 (CHF 108.10 / 1.081)