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This article reflects the state of our research and is not legal or tax advice. What applies to your property depends on the zone, the municipality, the house rules and your contract; only the competent authority gives binding information.
Key facts
- Three rates need distinguishing: the special accommodation rate of 3.8 per cent, the standard rate of 8.1, the reduced rate of 2.6.
- The special rate runs until the end of 2027; from 1 January 2028 it is to rise to 4.2 per cent.
- Those 0.4 percentage points amount to CHF 240 on CHF 60,000 of annual turnover — modest, but foreseeable.
- From 2027 calculate with 4.2 per cent straight away: a calculation that works at that rate also works at 3.8.
The three rates you have to keep apart
For accommodation services a special rate of 3.8 per cent applies in 2026. It lies well below the standard rate of 8.1 per cent and above the reduced rate of 2.6 per cent. It covers the accommodation together with any breakfast, even where that is invoiced separately.
The special rate is limited until the end of 2027. In April 2026 the Federal Council adopted a dispatch on its extension; from 1 January 2028 it is to rise to 4.2 per cent.
That is 0.4 percentage points. On an annual turnover of CHF 60,000 that comes to CHF 240 — manageable. The point is not the size but the assumption: anyone drawing up a five-year calculation with a constant rate has also held other quantities constant which are not.
Two thresholds that are frequently confused
The first lies at CHF 40,000 of annual gross rental income including service charges: from that amount, holiday-letting counts as a business in its own right for VAT purposes.
The second lies at CHF 100,000 of worldwide annual turnover — from then on, VAT registration is mandatory. «Worldwide» means: other self-employed activities count towards it. Anyone running a business alongside the letting reaches the threshold sooner than expected.
Anyone operating two or three properties comes within reach of the second threshold. That is the point at which letting turns from a side income into a business with accounting obligations — and at which advice that was previously a luxury starts to pay.
Your figures, not our examples
The calculator takes the number of rooms, the neighbourhood and the fit-out and shows you a range — with the arithmetic beside it, not as a single figure you have to take on trust.
Estimate the returnWhat follows for the calculation
A multi-year calculation should carry at least three quantities as variable: the VAT rate from 2028, the platform fee, and admissibility under zoning law. The third is the only one that can destroy a calculation entirely.
The practical advice for calculations from 2027 onwards: build in the higher rate from the start. A calculation that works at 4.2 per cent also works at 3.8. The reverse does not.
Frequently asked questions
For accommodation services a special rate of 3.8 per cent applies in 2026 — well below the standard rate of 8.1 per cent. It covers the accommodation including any breakfast, even where that is charged separately. The prior question is the decisive one, though: you become liable for VAT only from CHF 100,000 of worldwide annual turnover. With a single flat that is rarely reached. And the rate is temporary: from 1 January 2028 it is to rise to 4.2 per cent.
There are two limits, and they are regularly confused. At CHF 40,000 of annual gross rental income including service charges, holiday-letting counts as a business in its own right for VAT purposes. Mandatory VAT registration arises only at CHF 100,000 of worldwide annual turnover — and «worldwide» means that other self-employed activities count towards it. Anyone running a business alongside the letting reaches the threshold sooner than expected. With two or three properties it comes within reach.
For calculations reaching beyond 2027, with 4.2 per cent. The special rate of 3.8 per cent is limited until the end of 2027; in April 2026 the Federal Council adopted a dispatch on its extension, with a rise to 4.2 per cent from 1 January 2028. The logic is simple: a calculation that works at the higher rate also works at the lower one — the reverse does not. The difference of 0.4 percentage points is small; the habit of assuming rates are constant is the more expensive problem.
And for your property?
Sources
State of our research: 9 July 2026. Official rules change — check the current position with the competent authority.
