VAT increase in favour of the old-age insurance
Official title: Bundesbeschluss über die Zusatzfinanzierung der AHV durch eine Erhöhung der Mehrwertsteuer
The Federal Constitution is changed so that the Federal Council raises value-added tax (VAT) in favour of the old-age insurance (AHV). All of the revenue goes to the AHV. It is part of the AHV 21 reform.
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Result: Accepted
55.1% yes
- Cantons: 18 for, 5 against
- Turnout 52.2%
Source: Federal Statistical Office (FSO)
Result by canton
Yes majority in 21 of 26 cantons, sorted by yes share.
Choose a canton on the map or in the list to see how its municipalities voted.
- ZugYes majority, Yes share 67.0%, Turnout 57%
- Nidwalden ½Yes majority, Yes share 65.6%, Turnout 57%
- Appenzell Innerrhoden ½Yes majority, Yes share 62.5%, Turnout 52%
- LucerneYes majority, Yes share 62.3%, Turnout 56%
- Obwalden ½Yes majority, Yes share 61.4%, Turnout 59%
- ThurgauYes majority, Yes share 60.6%, Turnout 52%
- SchwyzYes majority, Yes share 60.5%, Turnout 57%
- ZurichYes majority, Yes share 60.3%, Turnout 51%
- Appenzell Ausserrhoden ½Yes majority, Yes share 59.8%, Turnout 56%
- St. GallenYes majority, Yes share 59.5%, Turnout 51%
- GraubündenYes majority, Yes share 58.5%, Turnout 49%
- AargauYes majority, Yes share 58.4%, Turnout 50%
- UriYes majority, Yes share 58.3%, Turnout 50%
- Basel-Landschaft ½Yes majority, Yes share 55.4%, Turnout 52%
- GlarusYes majority, Yes share 55.2%, Turnout 46%
- BernYes majority, Yes share 54.8%, Turnout 54%
- SchaffhausenYes majority, Yes share 54.7%, Turnout 68%
- SolothurnYes majority, Yes share 52.9%, Turnout 51%
- Basel-Stadt ½Yes majority, Yes share 51.6%, Turnout 54%
- TicinoYes majority, Yes share 50.7%, Turnout 52%
- ValaisYes majority, Yes share 50.4%, Turnout 50%
- FribourgNo majority, Yes share 48.2%, Turnout 53%
- VaudNo majority, Yes share 45.6%, Turnout 53%
- NeuchâtelNo majority, Yes share 45.3%, Turnout 48%
- GenevaNo majority, Yes share 42.6%, Turnout 47%
- JuraNo majority, Yes share 37.7%, Turnout 53%
✓ Yes majority · ✗ No majority · Turnout %
½ half canton: counts half towards the majority of the cantons.
Sources: Federal Statistical Office (FSO); older votes: Swissvotes, Année Politique Suisse, University of Bern; map base: FSO, GEOSTAT
By language region
Yes share of the cantons, added up by their majority language.
- German-speaking58.3% yes
- French-speaking45.9% yes
- Ticino50.7% yes
Cantons by their majority language: Fribourg and Valais count as French-speaking, Bern and Graubünden as German-speaking.
Yes or no?
What changes if YES wins?
The Constitution is changed: the Federal Council raises VAT in favour of the AHV, provided the AHV law sets the same retirement age for women and men. All of the revenue goes to the AHV.
What changes if NO wins?
The Constitution stays as it is and VAT is not raised in favour of the AHV. Because the two parts are linked, the Federal Council says the whole AHV 21 reform fails.
At a glance
- Type of proposal
- Mandatory referendum
- Needed to pass
- A majority of voters and of the cantons
- Federal Council recommends
- Yes
What exactly is it about?
The AHV is the state old-age pension insurance. According to the Federal Council, its income will soon no longer be enough to pay all pensions, because more people are retiring and pensions are paid for ever longer. The proposal is part of the AHV 21 reform, which has two parts. This part changes the Federal Constitution: the Federal Council raises the standard rate of value-added tax (VAT) by 0.4 percentage points, from 7.7 to 8.1 per cent. The reduced rate, which applies for example to food, medicines and books, rises from 2.5 to 2.6 per cent. The special rate for accommodation rises from 3.7 to 3.8 per cent. The increase applies only if the AHV law sets the same retirement age (reference age) for women and men. All of the revenue goes to the AHV. The Federal Council estimates that the AHV receives about 12.4 billion francs more by 2032 as a result. The second part of the reform is the AHV law. The two parts are linked: if one is rejected, the whole reform fails. Because the Constitution is changed, a vote is compulsory. A majority of the voters and of the cantons is needed.
What is disputed?
The Federal Council and Parliament recommend a yes. They consider the small VAT increase justified and necessary, because it contributes greatly to securing the AHV. Without the extra income, they say, AHV pensions will soon no longer be financed sufficiently, and savings alone would require a drastic cut in benefits. A minority in the National Council rejects the decree. It is not opposed in principle to giving the AHV additional funds, but wants not only to raise VAT but also to give the AHV part of the National Bank’s profits. The referendum committee against the AHV law argues that with the increase everyone pays more while the AHV is cut. It sees better ways to finance pensions and points to the high profits of companies and of the National Bank.
Party recommendations
Recommend Yes
SVP Swiss People's Party
Mitte The Centre
FDP FDP.The Liberals
GLP Green Liberal Party of Switzerland
EDU Federal Democratic Union
EVP Evangelical People's Party of Switzerland
Recommend No
SP Social Democratic Party of Switzerland
GPS Green Party of Switzerland
Ordered by seats in the National Council (2023 election).
Similar votes
Earlier proposals where the cantons voted most alike. Each box is a canton, in the same order as for this proposal.
✓ Yes majority✗ No majority
This proposal
- Revision of the Unemployment Insurance Act
26 September 2010 · ✓ Accepted · 23 of 26 cantons the same
- Asylum Act
9 June 2013 · ✓ Accepted · 21 of 26 cantons the same
- Constitutional article on health insurance
1 June 2008 · ✗ Rejected · 5 of 26 cantons the same
- Arbeitslosenversicherungsgesetz
24 November 2002 · ✓ Accepted · 23 of 26 cantons the same
Official resources
- Bundesbeschluss über die Zusatzfinanzierung der AHV durch eine Erhöhung der Mehrwertsteuer
- VoteInfo (federal)
- smartvote
Vote data: Swissvotes – Année Politique Suisse, University of Bern (CC BY 4.0), and the Federal Statistical Office.