CO2 levy for private individuals

The CO2 levy creates an incentive to consume less energy and to use climate-friendly energy sources. A large proportion of the revenue is redistributed to the public and to businesses, irrespective of the amount of energy consumed.

The federal government levies a duty of CHF 120 on every tonne of CO₂ produced when heating oil, natural gas and other fossil fuels are burned. This CO₂ levy is paid when these fuels are purchased. The amount is shown on the invoice.

The CO2 levy is an incentive tax,

the aim of which is to encourage a reduction in the use of fossil fuels. It makes fossil fuels more expensive and thus incentivises people to use them more sparingly. It also helps to make non-fossil energy sources such as biogas and wood more commercially competitive. Two thirds of the revenue from the CO₂ levy is redistributed to the public and the private sector – and the amount received may be more than the amount paid, if little fossil-fuel energy is consumed.

The CO₂ levy was introduced in 2008. The levy has been set at CHF 120 per tonne of CO₂ since 2022. This results in annual revenue of around CHF 1.2 billion.

One third of the revenue is used to reduce carbon emissions in buildings (Buildings Programme), fund renewable energy and promote innovative companies (Technology Fund).

Funding in the building sector

Two thirds of the revenue is redistributed to the public and the private sector based on the levy burden, which is determined statistically.

Redistribution to the public

The revenue from the CO₂ levy paid by the general public is redistributed equally to all persons resident in Switzerland who are insured under the Federal Health Insurance Act (HIA). This means that every person receives the same amount, regardless of the amount of energy they consume. This mechanism favours those who consume little fossil fuel.

The revenue from the CO₂ levy is redistributed by the health insurers, as they have the most up-to-date address list of residents in Switzerland. This system generates low administrative costs. It is also used for the incentive tax on volatile organic compounds (VOCs).

Insured persons get notification of the amount they are to receive when they are informed of their health insurance premium. The amount is offset against the premium.

Why in 2025 you get a refund of 61.80 francs (PDF, 76 kB, 31.08.2024)