The performance-related heavy vehicle fee is a federal tax that depends on the total weight of the vehicle, emission level as well as the kilometers driven in Switzerland and the Principality of Liechtenstein.
It shall be levied on all motor vehicles and their trailers that
- Have a total weight of more than 3.5 tons,
- serve the transportation of goods and
- are registered in Switzerland or abroad and travel on the Swiss public road network.
Tax rates
Rates currently applied:
|
Category fiscal
|
Emission class |
Rate
|
|
I
|
EURO 2, 1 and
|
3.10 cts. / tkm
|
|
II
|
EURO 3
|
2.69 cts. / tkm
|
|
III
|
EURO 4 and 5
|
2.28 cts. / tkm
|
.
Reduced rate:
|
III
|
EURO 6
|
2.05 cts. / tkm
|
Reduced tariff for vehicles with a particulate filter system that meet the EURO 4 particulate limit value (0.02 g/kWh):
|
I
|
EURO 2
|
2.79 cts. / tkm
|
|
II
|
EURO 3
|
2.42 cts. / tkm
|
Conditions for Swiss vehicles:
The relevant traffic bureau shall confirm in the vehicle license that the particle filter system has been properly installed. A number 924 is inserted under the heading “Canton entries.” The fee discount will be granted from the date of the change in the vehicle license.
Conditions for foreign vehicles:The application (form 56.60) with proof (vehicle license or officially certified document) that the vehicle has been postequipped with a particle filter system must be submitted to a Swiss customs office. The fee discount will be granted from the date of the change in the basic data.
Sample calculation:
| Decisive weight | 18 t |
| Rate according to issue (Euro 5) | 2.28 cts./tkm |
| Kilometers traveled | 100 km |
| Total | CHF 41.05 |
Calculation: 18 x 2.28 x 100 = 4104 cts. = CHF 41.05
Tractor-trailers/saddle tractors
For tractor-trailers that are registered as units, the tax is calculated on the total weight of the unit. If the saddle tractor and semi-trailer are registered separately, the unladen weight of the saddle tractor and the total weight of the semi-trailer is decisive.
Exceptions
The following vehicles registered in Switzerland and abroad are exempt from the fee:
- Military vehicles equipped with military control plates or civilian control plates and an M+ marker
- Vehicles of police, firefighters, hydrocarbon and chemical accident control services, civil defense as well as ambulances
- Vehicles with which passenger transport is carried out under a concession
- Agricultural vehicles (green control plates)
- Vehicles bearing temporary Swiss license plates.
- Vehicles not registered neatly with professional plates (except vehicles intended for export with foreign prof. plates)
- Driving school vehicles as long as they are used exclusively for driving school and are-registered in the name of a recognized driving school
- Vintage vehicles designated as such in the vehicle license
- Electric-powered vehicles
- Habitable trailers for fairgrounds and circuses as well as trailers for transporting goods for fairgrounds and circuses
- Tracked vehicles
- The axes of transport
- Upon advance application to the General Directorate of Customs:
Rides made for humanitarian reasons or non-commercial public benefit rides
Special arrangements
Special arrangements are made for the following vehicles and transports:
- Racing in unaccompanied combined traffic (UCT).
- Raw lumber transportation
- Bulk milk transportation
- Transportation of livestock
