CO2 levy

The CO2 levy is a key instrument to achieving statutory CO2 emission 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 public and the economy independently of consumption. One-third (max. CHF 450 million) is invested in the buildings programme to promote CO2-reduction measures such as, e.g., energy-efficient renovations or renewable energies. Another CHF 25 million is provided to the technology fund.

CO2-intensive companies can be exempted from the CO2 levy if they commit to reducing emissions in return. Large energy-intensive companies participate in the emissions trading scheme and are also exempt from the CO2 levy.

More information on the topic CO2 levy is available in German, French and Italian

Imposition of the CO2 levy on fuels

The CO2 levy is imposed on all fossil heating and process fuels (e.g., heating oil, natural gas). As of 2018, it is CHF 96 per tonne CO2. The CO2 levy is indicated on invoices for purchases of thermal fuels.

Redistribution of the CO2 levy

Around two thirds of the revenue from the CO2 levy is redistributed to the public and the business community through health insurers and the OASI compensation offices.

Exemption from the CO2 levy

Greenhouse gas-intensive companies can be exempted from the CO2 levy if they commit to a reduction in their greenhouse gas emissions in return. Large greenhouse gas-intensive companies that participate in the emissions trading scheme are also exempted from the CO2 levy.

Refund of the CO2 levy paid

Anyone who purchases fossil thermal fuels automatically pays the CO2 levy. Companies exempted from the levy can request a refund of the tax paid from the Federal Customs Administration FCA.

Further information

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Last modification 28.09.2018

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