Proposed Rate change
Switzerland — Standard rate constitutional amendment
This change is proposed and is not law. The rules below describe what would change if it is adopted.
- Jurisdiction
- Switzerland
- Tax
- VAT
- Change type
- Rate change
- Status
- Proposed
- Effective
- 1 January 2028
- Verified
- Corroborated against official id · high confidence
On 19 June 2026 both chambers of the Federal Assembly approved a constitutional amendment to raise the standard VAT rate from 8.1% to 8.5% (accommodation 3.8% to 4.0%; reduced rate unchanged at 2.6%) to fund the 13th AHV/AVS pension. The amendment requires a mandatory popular referendum (29 November 2026); if approved it would take effect 1 January 2028.