Switzerland Tax Agency Announces 2026 Interest Rates for Late, Refunded, Advance Tax

The Swiss Federal Tax Administration Sept. 11 announced 2026 interest rates for late, refunded, and advance tax. The announcement includes that effective Jan. 1, 2026, interest rates for federal tax decrease to: 1) 4 percent from 4.5 percent in 2025, for defaults, refunds, and conditional payment obligations; and 2) zero percent from 0.75 percent in 2025, for voluntary advance payments. The rates apply to taxes such as VAT, direct federal tax, withholding, CO2 levy, stamp duty, and the additional tax for minimum taxation of large multinational enterprise (MNE) groups. [Switzerland, Federal Tax Administration, 09/11/25]

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