VAT vote for AHV: date and details of the federal vote

Context

TL;DR

• The vote on VAT for the AVS is scheduled for November 26, 2026.
• The 13th AVS monthly payment will be paid in December 2026.
• The reduced rate would remain unchanged at 2,6%.
• The Federal Council and Parliament recommend voting yes.

Key facts

• Vote → November 26, 2026
• Publication → October 5, 2026
• First payment → December 2026
• Reduced rate → 2,6%
• Questions and answers → September 22, 2026

In Bern, the press release published on October 5, 2026 announces that a vote will be held on November 26, 2026, on additional financing for the AVS through an increase in VAT. The Federal Council and Parliament recommend approving an increase of 0,4 percentage points.

The measure finances part of the 13th monthly payment of the AVS old-age pension, paid for the first time in December 2026 to around 2,6 million beneficiaries. The amount can reach 2520 francs more in pension per year; for married couples, the press release indicates up to 3780 francs. The additional costs for the insurance will initially exceed 4 billion francs per year and surpass 5 billion from 2035.

The insurance schedule and accounts

In 2026, AVS expenditure will already exceed revenue by more than 1 billion francs. Without additional revenue, the Confederation's current estimates indicate that annual deficits would reach almost 5 billion in 2035. Reserves would decline: in 2027, the AVS Fund would fall below the threshold of 100 percent of one year's expenditure set by law, while in 2035 it would risk reaching around 50 percent.

The proposal provides for an increase in the standard rate from 8,1 to 8,5 percent and in the special rate for the hotel sector from 3,8 to 4,0 percent. The reduced rate, however, would remain at 2,6 percent. This choice excludes from the increase goods identified as everyday-use items, including foodstuffs, medicines, newspapers, books, menstrual hygiene products and certain agricultural work and goods.

The VAT increase can enter into force at the earliest at the beginning of 2028, while the first payment of the 13th monthly payment is already scheduled for December 2026. A minority in Parliament believes that the increase would reduce purchasing power. It calls for the expenditure of the 13th monthly payment to be addressed in the next AVS reform and identifies an increase in the reference age among the structural measures. The published documentation also includes the questions and answers from September 22, 2026. Per seguire la rendita, consulta la guida AVS.

Operational details

The proposal from the perspective of the family budget

For a practical reading, the project should be broken down into two effects: spending subject to VAT and the financial trajectory of AVS. The increase is not uniform, because the reduced rate remains unchanged while the standard and special hotel rates change.

Two effects to separate

For households with low to middle incomes, maintaining 2,6% is the most tangible point. The statement explains that these households devote a higher share of their spending to everyday goods than households with higher incomes. Leaving the reduced rate unchanged therefore limits the burden on the items considered most recurrent in the daily budget.

The difference between the rates makes it impossible to speak of an identical increase on every purchase. The listed goods remain at 2,6%; for items subject to the standard rate, the proposal would raise it from 8,1 to 8,5, while the hotel sector would go from 3,8 to 4,0. The financing, moreover, is presented as a distribution between workers and pension beneficiaries: through VAT, according to the Federal Council and Parliament, all generations would contribute.

The comparison of reserves

The second effect concerns reserves. The VAT increase would provide approximately 1,5 billion francs per year to AVS. The measure would reduce the deficit forecast for 2035 from nearly 5 to approximately 3 billion francs and would raise the Fund's level from approximately 50 to approximately 70 percent of annual expenditure.

The comparison shows an improvement, not the elimination of the deficit. This is the crux of the choice: the Federal Council and Parliament see VAT as a contribution distributed across generations and as protection for reserves; the minority, on the other hand, fears the effect on purchasing power and prefers to also discuss structural measures in the next reform. To connect the discussion to a family's expenses, costo della vita in Svizzera can be used, keeping purchases subject to the reduced rate separate from the other items.

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

Key points

Before November 26: how to organize the review

Anyone who wants to reach November 26 with an orderly overview can prepare a personal worksheet, separating the date of the vote, the date of the first AVS payment, and the possible date when the VAT increase takes effect. These are three different points in time: the vote is on November 26, 2026, the 13th monthly payment begins in December 2026, and the increase may enter into force no earlier than the beginning of 2028.

Four practical steps

1. Mark the political deadline. November 26, 2026, is the voting date indicated by the Confederation. On the sheet, also note that the increase is not expected before the beginning of 2028: this avoids confusing the decision with the application of the new rate.

2. Check the family's social security situation. If there is a pension beneficiary, record December 2026 as the first disbursement of the AVS 13th monthly payment and include the annual maximums indicated in the press release, distinguishing the figure indicated for beneficiaries from the one indicated for married couples. Do not turn those maximums into an identical amount for every beneficiary.

3. Gather the relevant expenses. In one column, list the everyday-use goods mentioned in the text, for which the reduced rate would remain at 2,6%. For the other items, note the standard rate and the special rate separately, using the comparison between 8,1 and 8,5 percent and between 3,8 and 4,0 percent indicated in the proposal.

4. Read the official documents before forming an opinion. The press release refers to the information sheet on VAT and the financing of social insurance: historical overview and the questions-and-answers document on the vote. The dates given are October 5, 2026, for the information sheet and September 22, 2026, for the questions and answers. Then compare the two positions: the Federal Council and Parliament focus on financial stability, while the minority points to purchasing power and structural measures.

This checklist is intended to avoid mixing support for the 13th monthly payment with the cost of VAT and to read the proposal using the available data, without adding individual estimates. To translate the comparison into your budget, use calcolatore stipendio.

Source: admin.ch