The CO2 levy is a key instrument for achieving statutory CO2 emissions targets. This incentive tax on fossil combustible fuels, such as heating oil and natural gas, has been levied since 2008. In making fossil fuels more expensive, it creates an incentive to use them more economically and choose more carbon-neutral or low carbon energy sources.
Two thirds of the revenue from the levy is redistributed annually to the population and the economy regardless of the amount of energy consumed. One third (max. CHF 450 million) is invested in the buildings programme to promote CO2-effective measures such as energy-efficient renovations or renewable energies. Another CHF 25 million goes into to the technology fund.
Operators of greenhouse gas-intensive installations can be exempted from the CO2 levy if they commit to reducing their emissions. Operators of large greenhouse gas-intensive installations must participate in the emissions trading scheme and are also exempted from the CO2 levy.
Impact assessment of the CO2 levy
Impact Assessment of the CO2 Levy : Fact Sheet (PDF, 157 kB, 19.02.2018)Approaches and key findings
Wirkungsabschätzung CO2-Abgabe – Modellrechnungen (PDF, 5 MB, 17.12.2015)Schlussbericht Ecoplan, EPFL und FHNW. Studie im Auftrag des BAFU
Wirkungsabschätzung CO2-Abgabe – Direktbefragungen (PDF, 1 MB, 14.04.2016)Schlussbericht TEP Energy und Rütter Soceco. Studie im Auftrag des BAFU
Last modification 01.02.2021