Redistribution of the CO2 levy to companies

Two thirds of the revenue from the CO2 levy is redistributed to the public and the economy. This mechanism benefits those who use less fossil fuel.

The CO₂ levy encourages the economical use of fossil fuels. It was first levied in 2008. Since 2022 the levy has been set at CHF 120 per tonne of CO₂. This results in an annual revenue of about CHF 1.2 billion.

Two thirds of the revenue is redistributed to the public and businesses. The distribution is based on the levy burden, which is determined statistically.

The revenue from the CO₂ levy paid by businesses is redistributed to employers in proportion to their wage bill. From 2025 onwards, the revenue is distributed according to the wage bill on which employers pay unemployment insurance contributions under Article 3 of the Unemployment Insurance Act rather than on the OASI wage bill. The total insured amount on which contributions are paid is currently limited to CHF 148,200.

The OASI compensation funds distribute the revenue on the FOEN’s behalf by offsetting or paying out the respective amount.

Operators with a reduction obligation are exempt from the CO₂ levy and from 2025 onwards are excluded from the redistribution.

Faktenblatt: Rückverteilung der CO2-Abgabe 2024 an die Wirtschaft (PDF, 109 kB, 14.03.2025)(available in German, French and Italian)

Important notice: Redistribution for 2025 will not take place until 2026

Operators with a reduction obligation are exempt from the CO₂ levy and from 2025 onwards are excluded from the redistribution. Since these operators are not yet known at the time of the redistribution in 2025, they cannot be excluded. The redistribution for 2025 is therefore postponed until 2026, when the redistribution for both 2025 and 2026 will be made. The redistribution for both years is based on the 2024 wage bill.