The Swiss Federal Assembly (parliament) approved an extension of the special VAT rate for accommodation services on 2 October 2026. The special rate is 3.8% and was scheduled to expire at the end of 2027. The approved extension is until 31 December 2031. Note that an increase in the special rate to 4.0% will be voted on in a referendum scheduled for 29 November 2026, which is expected to apply from 2028 if approved.
