{"id":16412,"date":"2026-09-25T22:33:03","date_gmt":"2026-09-25T20:33:03","guid":{"rendered":"https:\/\/consultoriaehero.com\/?p=16412"},"modified":"2026-09-25T22:33:03","modified_gmt":"2026-09-25T20:33:03","slug":"vat-on-food-in-switzerland-in-2026","status":"publish","type":"post","link":"https:\/\/consultoriaehero.com\/en\/vat-on-food-in-switzerland-in-2026\/","title":{"rendered":"VAT on food in Switzerland in 2026"},"content":{"rendered":"

VAT on food in Switzerland in 2026<\/strong> can be summed up in one rule: almost all food and non-alcoholic drinks are taxed at the reduced rate of 2.6 %<\/strong>, from bread and meat to chocolate, coffee and sugary soft drinks. Drinks above 0.5 % vol. are taxed at the standard rate of 8.1 %<\/strong>, as is everything served in bars and restaurants. Accommodation with breakfast is taxed at the special rate of 3.8 %<\/strong>.<\/p>\n

The legal basis is article 25 of the federal VAT law (Mehrwertsteuergesetz<\/em>, MWSTG, SR 641.20): 2.6 % applies to the foods defined by the Swiss foodstuffs law, \u201cwith the exception of alcoholic beverages\u201d, and the standard rate applies to those supplied as part of a hospitality service. There are no separate food lists with different rates, as in Spain or Italy. The general rates, the Swiss VAT territory and the planned increase for 2028 are covered in our VAT in Switzerland in 2026<\/a> guide; here is the item-by-item breakdown.<\/p>\n

What VAT applies to each food in Switzerland<\/h2>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Food or service<\/th>\nVAT (MWST\/TVA)<\/th>\nArticle 25 MWSTG<\/th>\n<\/tr>\n<\/thead>\n
Bread, pastries, biscuits, pasta, flours and cereals<\/td>\n2.6 %<\/strong><\/td>\npara. 2.a, no. 2 (grain cereals: no. 4)<\/td>\n<\/tr>\n
Milk, yogurt, cream, butter and cheese<\/td>\n2.6 %<\/strong><\/td>\npara. 2.a, no. 2<\/td>\n<\/tr>\n
Meat, sausages, fish and seafood<\/td>\n2.6 %<\/strong><\/td>\npara. 2.a, no. 2<\/td>\n<\/tr>\n
Eggs, fruit, vegetables, legumes and nuts<\/td>\n2.6 %<\/strong><\/td>\npara. 2.a, no. 2<\/td>\n<\/tr>\n
Olive oil and other edible oils and fats<\/td>\n2.6 %<\/strong><\/td>\npara. 2.a, no. 2<\/td>\n<\/tr>\n
Sugar, honey, chocolate and sweets<\/td>\n2.6 %<\/strong><\/td>\npara. 2.a, no. 2<\/td>\n<\/tr>\n
Coffee, tea and herbal infusions<\/td>\n2.6 %<\/strong><\/td>\npara. 2.a, no. 2<\/td>\n<\/tr>\n
Bottled water, juices and soft drinks, with or without sugar<\/td>\n2.6 %<\/strong><\/td>\npara. 2.a, no. 2<\/td>\n<\/tr>\n
Non-alcoholic beer and other drinks up to 0.5 % vol.<\/td>\n2.6 %<\/strong><\/td>\npara. 2.a, no. 2<\/td>\n<\/tr>\n
Food supplements, and additives and flavourings labelled for food<\/td>\n2.6 %<\/strong><\/td>\npara. 2.a, no. 2<\/td>\n<\/tr>\n
Tap water, supplied through the network<\/td>\n2.6 %<\/strong><\/td>\npara. 2.a, no. 1<\/td>\n<\/tr>\n
Dog, cat and other animal feed; cat litter<\/td>\n2.6 %<\/strong><\/td>\npara. 2.a, no. 6<\/td>\n<\/tr>\n
Live plants, seeds and cut flowers, including bouquets and wreaths<\/td>\n2.6 %<\/strong><\/td>\npara. 2.a, no. 5<\/td>\n<\/tr>\n
Takeaway or delivery food, without preparation or service, with a receipt showing it (except alcohol)<\/td>\n2.6 %<\/strong><\/td>\npara. 3<\/td>\n<\/tr>\n
Food and non-alcoholic drinks from vending machines<\/td>\n2.6 %<\/strong><\/td>\npara. 3<\/td>\n<\/tr>\n
Wine, beer, cider and spirits above 0.5 % vol.<\/td>\n8.1 %<\/strong><\/td>\npara. 1 (excluded from para. 2.a, no. 2)<\/td>\n<\/tr>\n
Food and drinks served in bars, restaurants, caf\u00e9s, company canteens and catering<\/td>\n8.1 %<\/strong><\/td>\npara. 3<\/td>\n<\/tr>\n
Accommodation, with breakfast included even if billed separately<\/td>\n3.8 %<\/strong><\/td>\npara. 4<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Rates verified on 25 September 2026 against article 25 of the MWSTG in its consolidated version (fedlex.admin.ch<\/a>), the Swiss Federal Tax Administration\u2019s rate page (ESTV<\/a>), its MWST-Info 07 on rates<\/a> and its MWST-Branchen-Info 08 on hospitality<\/a>.<\/em><\/p>\n

One source nuance: the law does not give a figure for \u201calcoholic beverages\u201d. The 0.5 % vol. threshold is set by the ESTV in MWST-Info 07, with reference to the Swiss ordinance on beverages.<\/p>\n

Three questions to classify a food in Switzerland:<\/strong><\/p>\n

    \n
  1. Is it consumed on the premises, where there are tables, counters or bars for eating, or do you prepare or serve it at the customer\u2019s home? Then it is hospitality and is taxed at 8.1 %, whether it contains alcohol or not.<\/li>\n
  2. If not, is it a drink above 0.5 % vol.? Then it is taxed at 8.1 %.<\/li>\n
  3. If not, and it is a food under Swiss law, it is taxed at 2.6 %.<\/li>\n<\/ol>\n

    Bars and restaurants: 8.1 %, and what matters is the table<\/h2>\n

    In Switzerland, served food does not have a reduced rate: it is taxed at 8.1 %<\/strong>, just like drinks. It is hospitality (gastgewerbliche Leistung<\/em>) to prepare or serve food at the customer\u2019s home or wherever they request, as in catering, and also to have tables, high tables or counters on the premises for consumption there, whether or not the customer uses them. Chairs without a table, like those in a supermarket, do not count.<\/p>\n

    Takeaway and home delivery without preparation or service are taxed at 2.6 %<\/strong>, except alcohol, but only if the business separates them with \u201cappropriate organisational measures\u201d: receipts showing that it is takeaway or, for deliveries, the service and address, and a till that prints the rate for each item if it also charges for dine-in. If these are missing, everything is taxed at 8.1 %.<\/p>\n

    Vending machines are taxed at 2.6 % even if there are tables nearby, except alcohol. In a bakery with a tea room, what is consumed in the tea room is taxed at 8.1 % and what is taken away at 2.6 %. Company canteens and hotel minibars are taxed at 8.1 %. In Spain, hospitality is taxed at 10 %, drinks included.<\/p>\n

    The cases that cause the most doubt<\/h2>\n

    Non-alcoholic beer and low-alcohol drinks<\/h3>\n

    The cutoff is 0.5 % vol.: a non-alcoholic beer that stays below it is taxed at 2.6 %; one at 2.5 % vol. is taxed at 8.1 %. If you sell fermented drinks that may hover around that limit, such as kombucha, confirm the rate with a Swiss adviser.<\/p>\n

    Sugary soft drinks and water: the biggest difference with Spain<\/h3>\n

    Switzerland does not distinguish by sugar: soft drinks, juices and mineral water are taxed at 2.6 %. In Spain, water and sugar-free soft drinks are taxed at 10 %, and sugary or sweetened ones at 21 %<\/strong>.<\/p>\n

    Gift baskets and gift sets<\/h3>\n

    A basket with sausages, cheese and wine combines 2.6 % and 8.1 %. Article 19.2 of the MWSTG allows the whole set to be taxed at the rate of the dominant item if it is sold at a single price and that item represents at least 70 %<\/strong> of the price. If it does not, separate the price of each part. The basket follows the contents (article 19.4).<\/p>\n

    Pets: food at 2.6 %, the animal at 8.1 %<\/h3>\n

    Dog and cat food and cat litter are taxed at 2.6 %. Companion animals, by contrast, are taxed at 8.1 %<\/strong>; only animals intended for food, such as livestock or poultry, are taxed at the reduced rate. In Spain, dog and cat food is taxed at 10 %.<\/p>\n

    Flowers and plants<\/h3>\n

    Live plants, seeds and cut flowers are taxed at 2.6 %, including bouquets and wreaths, and they keep that rate alongside something taxed at 8.1 % if you invoice them separately. In Spain, ornamental flowers and plants are taxed at 10 %.<\/p>\n

    Selling food from Spain to customers in Switzerland<\/h2>\n

    Switzerland is not in the European Union: there is no \u20ac10,000 threshold and no one-stop shop. A sale from Spain to a private customer in Switzerland is an export<\/strong> and is exempt from Spanish VAT (article 21 of Law 37\/1992), provided you can prove the goods left the EU.<\/p>\n

    At the border, Switzerland charges import VAT<\/strong>: 2.6 % on food and 8.1 % on alcoholic drinks, on the price plus transport, insurance and customs duties. Who pays depends on the Incoterm: under DAP, the customer, usually to the carrier; under DDP, you do. If the tax does not exceed CHF 5<\/strong> per clearance, it is not charged: for food, that is up to about CHF 193 of taxable base, versus CHF 62 at 8.1 %, according to Swiss customs (BAZG)<\/a>.<\/p>\n

    Those small shipments are what count for the mail-order rule<\/strong> (Versandhandelsregelung<\/em>, article 7.3.b of the MWSTG). Once they generate CHF 100,000 in a year<\/strong>, from the following month all your deliveries to Switzerland become Swiss domestic sales: you register for Swiss VAT with a tax representative domiciled in Switzerland and charge Swiss VAT on all your shipments, according to the ESTV<\/a>. For food, every order up to about CHF 193 of taxable base counts toward that figure: keep an eye on it from the first shipment.<\/p>\n

    If you sell through a marketplace that completes the sale on its platform, from 1 January 2025 the seller to the Swiss customer is the platform (article 20a of the MWSTG): you sell to it. And whether at customs or on your invoice, the Swiss rate almost never matches the Spanish one:<\/p>\n

    \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    Product<\/th>\nVAT in Spain<\/th>\nVAT in Switzerland<\/th>\n<\/tr>\n<\/thead>\n
    Plain bread<\/td>\n4 %<\/td>\n2.6 %<\/td>\n<\/tr>\n
    Pasta<\/td>\n10 %<\/td>\n2.6 %<\/td>\n<\/tr>\n
    Milk<\/td>\n4 %<\/td>\n2.6 %<\/td>\n<\/tr>\n
    Cheese<\/td>\n4 %<\/td>\n2.6 %<\/td>\n<\/tr>\n
    Eggs<\/td>\n4 %<\/td>\n2.6 %<\/td>\n<\/tr>\n
    Olive oil<\/td>\n4 %<\/td>\n2.6 %<\/td>\n<\/tr>\n
    Meat and sausages<\/td>\n10 %<\/td>\n2.6 %<\/td>\n<\/tr>\n
    Chocolate<\/td>\n10 %<\/td>\n2.6 %<\/td>\n<\/tr>\n
    Roasted coffee<\/td>\n10 %<\/td>\n2.6 %<\/td>\n<\/tr>\n
    Mineral water<\/td>\n10 %<\/td>\n2.6 %<\/td>\n<\/tr>\n
    Sugary soft drinks<\/td>\n21 %<\/td>\n2.6 %<\/strong><\/td>\n<\/tr>\n
    Beer<\/td>\n21 %<\/td>\n8.1 %<\/td>\n<\/tr>\n
    Wine<\/td>\n21 %<\/td>\n8.1 %<\/td>\n<\/tr>\n
    Dog and cat food<\/td>\n10 %<\/td>\n2.6 %<\/td>\n<\/tr>\n
    Ornamental flowers and plants<\/td>\n10 %<\/td>\n2.6 %<\/td>\n<\/tr>\n
    Food served in a restaurant, drinks included<\/td>\n10 %<\/td>\n8.1 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

    Spanish rates verified the same day against article 91 of Law 37\/1992 (boe.es<\/a>).<\/em><\/p>\n

    Three more things before sending the first parcel:<\/p>\n