CO2 Tax on Cars in Switzerland

Federal penalty, cantonal tax and energy label: everything you need to know

How does CO2 taxation work in Switzerland?

In Switzerland, vehicle CO2 is regulated at two levels: a federal penalty on importers and a cantonal tax on vehicle owners.

Federal penalty (SFOE)

Penalty on importers if the fleet exceeds the CO2 target. Indirectly passed on to the purchase price.

Cantonal tax (annual)

Motor vehicle tax, with ecological bonus/penalty in certain cantons.

Fuel compensation

Maximum surcharge of 12 ct./litre on petrol and diesel to offset CO2 emissions.

Energy label (A-G)

Mandatory classification for new vehicles, recalculated every year.

Where to find CO2 emissions?

Your vehicle's CO2 emissions are listed in field 47 of the type approval (NEDC and WLTP values). Look it up on SwissCarInfo for the exact value.

Federal CO2 penalty for importers

The CO2 Act (revised, in force since 1 January 2025) sets a CO2 target for new vehicles. Importers who exceed it pay a penalty per excess gram.

93.6

g CO2/km
2025 target (WLTP)

95-152

CHF/gram
Excess penalty

49.5

g CO2/km
2030 target (WLTP)

Large vs small importers

Large importers (50+ veh./year)

Penalty calculated on the fleet average vs the individual target. Possibility of forming emission pools.

Small importers (individuals)

Penalty calculated per vehicle. Must be paid before registration. Applies to direct imports.

Calculation example (small importer)

A vehicle weighing 1,650 kg emitting 130 g/km with an individual target of ~117 g/km: excess of ~13 g/km x CHF 101 = ~CHF 1,313 penalty. The exact amount depends on the annual rate set by the Federal Council (CHF 95-152/g depending on the EUR/CHF exchange rate).

Cantonal tax: the different systems

Each canton freely sets its motor vehicle tax. There are three main systems, often combined:

Power-based

CHF per HP or kW. E.g.: Geneva (base), Fribourg, Valais

Weight-based

CHF per kg of total weight. E.g.: Zurich, Bern, Aargau

CO2 component

Bonus/penalty based on emissions. E.g.: Geneva, Vaud, Basel

Overview by canton (principles)

Canton Calculation basis CO2 component EV bonus
Geneva CHF 120 flat + CO2/g/km surcharge CHF 0.25 to 12.00/g per bracket Exemption 1-3 years (max 2,300 kg)
Vaud Weight + power Penalty from 187 g/km (+10% to +50%) Exemption 2 years
Bern Total weight No direct CO2 penalty Eco-discount 60% for 4 years
Zurich Total weight No direct CO2 penalty -50% for 3 years
Basel-City Weight + direct CO2 CHF 1.60 per g CO2/km Variable by year
Lucerne Weight + power Via energy label -80% for 5 years (label A/B)

Cantonal rates change regularly. Check your canton's road traffic authority for the exact amounts in force. Sources: TCS, official cantonal websites.

Energy label A to G

Every new vehicle sold in Switzerland must display an energy label ranging from A (very efficient) to G (least efficient). The categories are recalculated every year by the SFOE.

How are the categories defined?

  • The fleet CO2 target is converted into primary petrol equivalent (PE-BA) - this sets the B/C boundary
  • Each adjacent category differs by 20% in consumption
  • Allows comparison of all powertrain types (petrol, diesel, electric, hydrogen, CNG)

Impact of the 2025 tightening

  • With the target dropping from 118 to 93.6 g/km, the B/C boundary dropped sharply
  • Many vehicles rated A in 2024 became B or C in 2025
  • The categories will tighten further in 2026
  • Some cantons (Lucerne...) link the tax bonus to the category
A B C D E F G

The exact thresholds (in l/100km equivalent) change every year. Calculation tool: SFOE

NEDC vs WLTP: which values?

NEDC (former)

Cycle used until 2018. Values generally 15-25% lower than WLTP as tested in laboratory under optimal conditions.

Still present in field 47 for vehicles approved before 2018.

WLTP (current)

Standard since 2018. Values closer to real-world driving (varied speeds, accessories, temperatures).

Used for all current tax calculations and fleet targets.

CO2 compensation on fuels

Fuel importers (petrol, diesel) must offset a growing share of CO2 emissions generated by fuels sold. The cost is passed on at the pump.

12

ct./litre
Max. surcharge (from 2025)

25%

Compensation
obligation 2025

50%

Compensation
obligation 2030

CO2 tax on heating fuels

Not to be confused: the CO2 tax of CHF 120/tonne applies only to heating fuels (heating oil, natural gas), not to transport fuels. It is redistributed to the population via health insurance premiums.

Frequently asked questions

Not for individual buyers purchasing from a Swiss dealer. The CO2 penalty is paid by the importer (dealer or large importer) if their fleet exceeds the target. It is indirectly passed on in the vehicle price. However, if you import a vehicle yourself from abroad, you will have to pay the CO2 penalty before registration if the vehicle exceeds its individual target.

Yes, in most cantons. Electric vehicles are not exempt for life. Depending on the canton, they benefit from temporary reductions: exemption for 1-3 years (Geneva), -50% for 3 years (Zurich), eco-discount of 60% for 4 years (Bern), -80% for 5 years (Lucerne for label A/B). These benefits tend to decrease as the EV market share grows.

The target went from 118 g/km to 93.6 g/km on 1 January 2025, aligned with the European regulation. This is the most significant tightening in the system's history. The auto-suisse association estimates that penalties could reach CHF 500 million in 2025. The target will continue to decrease towards 49.5 g/km by 2030.

For a small importer (individual import), the penalty is calculated as follows: (vehicle CO2 emissions - individual target) x rate per gram. The individual target depends on the vehicle's weight. The rate is set annually between CHF 95 and 152/g (the last confirmed rate was CHF 101/g). An SUV emitting 180 g/km could incur a penalty of several thousand francs.

The Euro standard regulates harmful pollutants (NOx, particulates, CO, HC) that affect health. CO2 emissions relate to the greenhouse effect and climate. A vehicle can be Euro 6d (low pollutants) while emitting a lot of CO2 (large engine). The two are separate topics with separate regulations.

No, emissions vary according to the engine (1.5T vs 2.0T...), the transmission (manual/automatic, 2WD/4WD), the equipment and the wheel size. Even for two visually identical vehicles, the CO2 value can differ. The type approval gives the exact value for your configuration.

Yes, the A to G categories are recalculated every year by the SFOE based on the CO2 target and the fleet average. A vehicle rated A one year may become B or C the following year without its emissions having changed. Only the category at the time of first registration counts for any cantonal tax benefits.

Rates vary considerably from one canton to another and change regularly. The most reliable method: check your canton's road traffic authority website or use the TCS comparison tool which covers all cantons. You will need the CO2 emissions (field 47) and weight (field 33) of your vehicle.

My vehicle's CO2 emissions

Find the exact CO2 emissions (NEDC/WLTP) in the type approval.

SwissCarInfo Database

  • Vehicles 732'443
  • PDF sheets 43'920
  • Brands 1'996
  • Updated 13.03.2026

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