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.
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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.
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