Published 6 November 2026 5 min read

29 November vote: what VAT for the AHV and the taxation of married couples would change for a household

On 29 November 2026, two of the four proposals put to the vote directly affect household budgets: the VAT increase for the AHV, the state pension scheme, and the initiative on the taxation of married couples. If VAT is raised, a household would pay on average about 180 francs more a year, according to the Federal Tax Administration estimate quoted by the Federal Council. The effect of the initiative would depend on the implementing law, which Parliament would have three years to adopt.

What the VAT increase would cost a household

The proposal raises the standard VAT rate from 8.1 % to 8.5 %, an increase of 0.4 percentage points, and the special rate for accommodation from 3.8 % to 4 %. The reduced rate of 2.6 %, which applies in particular to food and medicines, does not change; rents and health insurance premiums are not subject to VAT. According to the Federal Tax Administration (FTA), the extra burden would average about 180 francs a year per household, or 15 francs a month; the FTA adds that the actual burden is likely to be slightly higher.

Household gross income per month	Extra per month (CHF)	Extra per year (CHF, ×12)
Up to 4’600 francs	7	84
6’700 to 9’400 francs	13	156
Over 13’400 francs	28	336
Average of all households	15	180

Not before 2028, and with no time limit

The VAT rate is set in the Federal Constitution, so any increase must be approved by both the people and the cantons. If accepted, the new rate would apply from early 2028 at the earliest, on a date set by the Federal Council, with no time limit. The additional revenue, estimated at 1.4 billion francs a year from 2029, would go entirely to the AHV and, together with the Confederation’s contribution, would cover about half the cost of the 13th pension.

The 13th AHV pension does not depend on this vote: approved in March 2024, it will be paid for the first time in December 2026, then every December. According to projections by the Federal Social Insurance Office (FSIO), the AHV reserves will fall below the legal threshold as early as 2027.

A retired couple, from 2026 to 2028

The 13th pension brings up to 2’520 francs more a year to a single person and up to 3’780 francs to a married couple. For a retired couple, health insurance premiums and electricity together cost 481 francs more in 2027 at the median of municipalities, according to Civiora’s calculation: from 36 francs in Ins (BE) to 814 francs in Niederhelfenschwil (SG). If VAT is raised, about 84 francs a year would be added from 2028 for a gross income of up to 4’600 francs a month, or 156 francs between 6’700 and 9’400 francs.

Even in the hardest-hit municipality, these increases combined would stay below 1’000 francs a year for a monthly income of up to 9’400 francs, far below a couple’s maximum 13th pension of 3’780 francs. The calculation does not include the premium reductions granted by cantons to low-income households.

Taxation of married couples: who would gain

The initiative “Yes to fair federal taxes for married couples” seeks to enshrine joint taxation of spouses for direct federal tax in the Constitution, with no disadvantage compared with other taxpayers. It affects neither cantonal nor municipal taxes. According to the FTA, in 2022 about 690’000 married couples paid at least 10 % more direct federal tax than an unmarried couple in the same situation, while about 630’000 paid at least 10 % less. The penalty mainly affects couples whose two incomes are similar.

If no implementing law is in force by 1 January 2030, the Federal Council would apply an alternative calculation: the tax would be calculated for the married couple and as for two unmarried people, and the lower amount would apply. Married couples with two high and comparable incomes would gain first; nothing would change for unmarried people without children. In the variant with the smallest revenue loss, couples with very unequal incomes and unmarried people with children would pay more than today. Depending on implementation, direct federal tax revenue would fall by 680 million to 3 billion francs a year; the cantons, which receive a share of it, would lose 140 to 640 million.

Individual taxation: what happens depending on the result

On 8 March 2026, voters approved individual taxation: every person, married or not, will be taxed on their own income and assets. If the initiative is rejected, this system will apply from 1 January 2032 to federal, cantonal and municipal taxes, with relief of about 700 million francs a year in direct federal tax. If it is accepted, the Confederation would keep joint taxation, while cantons and municipalities could switch to individual taxation in 2032, unless the law is changed in the meantime.

The two other proposals and the double majority

The vote also covers the popular initiative “For a limitation of fireworks” and the Federal Act on War Material, against which a referendum was launched. The VAT increase and the two initiatives amend the Constitution and need a majority of both the people and the cantons; the act only needs a majority of the people.

The Federal Council and Parliament recommend accepting the VAT increase and the war material act, and rejecting the two initiatives. In Parliament, the VAT increase was adopted by 108 votes to 85 in the National Council and by 28 to 13 in the Council of States; the married couples initiative was rejected by 102 votes to 97 and by 24 to 20. Civiora makes no voting recommendation.

In short

180 CHF: more VAT per household per year on average if the increase is accepted (FTA estimate)
8.5 %: standard VAT rate from early 2028 at the earliest, against 8.1 % today
690’000: married couples paying at least 10 % more direct federal tax in 2022, according to the FTA