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Motor vehicle tax: how does it work in Switzerland?

Vehicle owners in Switzerland have to pay motor vehicle tax. Comparis shows who the tax concerns and how it’s calculated.

Alina Meister

Alina Meister

11.09.2024

Two toy cars, one yellow and one white one, next to stacked coins and a calculator on a sheet of paper with numbers. The image symbolizes vehicle costs.

iStock/everydayplus

1.Motor vehicle tax: what you need to know
2.Which vehicles are subject to motor vehicle tax?
3.How high is the motor vehicle tax in my canton?
4.Motor vehicle tax for electric cars and hybrid vehicles
5.When do I have to pay car taxes?

1. Motor vehicle tax: what you need to know

For each registered vehicle, you as the owner must pay an annual tax in the form of motor vehicle tax to your canton of residence. It’s also called road tax or traffic tax. 

Similar taxes exist in many other countries in Europe.

Motor vehicle tax covers the costs of maintaining and expanding road infrastructure. The tax also supports measures to reduce the environmental impact of road traffic.


Do you have your main residence in Switzerland? In that case, you must register your motor vehicles in your canton of residence – and pay motor vehicle tax in Switzerland. This applies from the date of vehicle registration.

2. Which vehicles are subject to motor vehicle tax?

Holders of cars, minibuses, motorbikes, small and light motorcycles, vans, trucks, work vehicles, buses, trailers and agricultural vehicles must pay tax.

There are special rules for certain occupational fields and special vehicle types. For example, work vehicles and agricultural vehicles in the canton of Zurich are subject to flat-rate taxation. You can find information about this on the respective website of the road traffic office (not available in English).

Transferable plates: do I have to pay motor vehicle tax twice?

No, in the case of transferable plates, you only pay motor vehicle tax for one vehicle. The tax amount for the vehicle with higher tax applies.

For example: if a canton charges motor vehicle tax according to the engine size, you pay the tax for the vehicle with the larger engine size.


3. How high is the motor vehicle tax in my canton?

The tax amount and the calculation basis vary from one canton to another. Depending on the canton, the cubic capacity, horsepower (HP), gross weight, unladen weight or combinations of these factors determine the tax you pay. The different tax bases result in the large cantonal differences in the amount of motor vehicle tax. 

Calculate the car tax in your canton

The cantonal road traffic offices offer calculators or tables for calculating the tax on their websites. Click on your canton of residence and check the calculation basis for your vehicle (links not available in English).

Calculation basis Canton
Cubic capacity or horsepower
Aargau
Glarus
Graubünden
Lucerne
Nidwalden
Obwalden
Schaffhausen
Solothurn
Thurgau
Valais
Zug
Gross vehicle weight
Appenzell Innerrhoden
Appenzell Ausserrhoden
Basel-Landschaft
Bern
Jura
St. Gallen
Uri
Horsepower and gross vehicle weight Schwyz
Vaud
Cubic capacity and gross vehicle weight Zurich
CO₂ emissions Neuchâtel
Unladen weight and CO₂ emissions Basel-Stadt
Horsepower Fribourg
Geneva
Unladen weight and horsepower Ticino

Source: TCS (as of July 2024)

Some cantons require more information than others. In any case, make sure you have your vehicle registration document at hand. 

Depending on the canton, you may also need:

  • Serial number (item no. 18 on the document) or vehicle type

  • Cubic capacity

  • Gross vehicle weight

  • Unladen weight

  • Energy label (A–G)

  • CO₂ emissions

  • Date of first registration

  • Emission code (item no. 72)

Can I get a bonus for my environmentally friendly vehicle?

In most cantons, buying a low-emission car is incentivized. For example, some cars with below-average CO₂ emissions are subject to a lower tax

But this is not the case everywhere. There is no eco-bonus in the cantons of Aargau, Appenzell Ausserrhoden and Innerrhoden, Lucerne, Schaffhausen, Schwyz, Ticino and Valais.

In certain cantons, purchasing vehicles with above-average CO₂ emissions is taxed higher. This system exists in the cantons of Basel-Landschaft, Geneva, Glarus, Lucerne, Obwalden, Thurgau and Vaud.

Potential savings on car insurance

Apart from the choice of vehicle and place of residence, you have no influence on the amount of tax you need to pay. It’s different for car insurance. In that case, it’s worth comparing providers. This way, you may be able to save several hundred francs each year.

Calculate car insurance

4. Motor vehicle tax for electric cars and hybrid vehicles

The taxation of electric and hybrid cars also differs from canton to canton. In some places, they are exempt from vehicle tax, while in others you get a discount. Other cantons make no distinction between combustion engines and vehicles with alternative drive systems. 

These cantons provide discounts or a complete exemption from motor vehicle tax (last updated in July 2024, source: TCS, links not available in English):

  • Bern: Reduction of 60% on motor vehicle tax in the year of first registration and in the following three years.

  • Basel-Stadt: Taxation only according to unladen weight and an additional tax discount of 50%.

  • Fribourg: Tax discount of 30%.

  • Geneva: Full tax exemption in the year of first registration and in the following two years (for vehicles with a maximum weight of 2,300kg).

  • Glarus: Full tax exemption.

  • Graubünden: 80% discount on the gross weight.

  • Jura: Tax discount of 50%.

  • Neuchâtel: You pay the minimum amount.

  • Nidwalden: If the car belongs to the best efficiency category, a tax exemption applies for three years from the first registration. If this is not the case, you benefit from a tax discount of 25% with an electric car.

  • Obwalden: Flat-rate road tax of 125 francs per year.

  • St. Gallen: Full tax exemption in the year of the first registration as well as in the following three years. A tax discount of 50% applies thereafter.

  • Solothurn: Full tax exemption.

  • Thurgau: Discounts depending on the energy efficiency category.

  • Uri: Tax discount of 33%.

  • Fribourg: Tax discount of 15%.

  • Jura: Tax discount of 50%.

  • Nidwalden: If the car belongs to the best efficiency category, a tax exemption applies for three years from the first registration. If this is not the case, you benefit from a tax discount of 50% with a hybrid vehicle.

  • Obwalden: Tax discount of 50% for two years after the first registration.

5. When do I have to pay car taxes?

You pay car tax once you register your car. The canton will send you a tax notice by post. After that, you will receive your tax bill once a year in January.

Be sure to pay the bill on time within 30 days. Otherwise, you risk the police confiscating the vehicle registration document and number plates.


This article was first published on 11.09.2024

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