The performance-related heavy vehicle charge is a federal tax levied on the basis of total weight, emission level and the kilometres driven in Switzerland and the principality of Liechtenstein.
It must be paid for all the vehicles and trailers which
- have a total weight of more than 3,5 tons,
- are used for the carriage of goods and
- are licensed in Switzerland and abroad and drive on Switzerland’s public roads network.
Tax rates
Currently applied rates
| Tax category | Euro category | Rate |
|---|---|---|
| I | Euro 0 to 5 | 3.10 ct./tkm |
| II | - | 2.69 ct./tkm |
| III | Euro 6 | 2.28 ct./tkm |
No more discount for vehicles with particulate filter.
Example of calculation
| Relevant weight | 18 t |
| Rate according to emission (Euro 6) | 2.28 ct./tkm |
| Kilometres driven | 100 km |
| Total (18 x 2.28 x 100 = 4105) | CHF 41.05 |
Articulated Vehicles / Articulated Lorries
For articulated vehicles licensed as a unit the tax is calculated according to the total weight. If articulated lorry and semi-trailer are licensed separately, then the unloaded weight of the articulated lorry and the total weight of the semi-trailer are relevant.
Exceptions
Following vehicles licensed in Switzerland and abroad are exempt from the tax:
- Military vehicles with military number plates or civil number plates and the M+ sticker
- Vehicles of the police, customs, civil protection, fire brigade, oil and chemical emergency unit and ambulances
- Vehicles used to transport passengers under a FOT licence
- Agricultural and forestry vehicles
- Swiss short-term number plates
- Vehicles which are not currently licensed and have dealers’ number plates (except for vehicles bound for exportation)
- Driving school vehicles for as long as they are used for schooling purposes and are licensed for an approved driving school
- Veteran and vintage cars which are identified as such in the vehicle license
- Motor vehicles with electric drive
- Trailers for persons and goods used by the carney industry and circuses
- Crawler-type vehicle
- Transport axles
- Motor vehicles for disabled persons
- On previous application to the Federal Office for Customs and Border Security:
Vehicles used for humanitarian, non-profit or non-commercial purposes
Refunds and benefits
Special regulations apply for the following vehicles and transports:
- Unaccompanied combined traffic
- Timber transports
- Bulk milk transport
- Transports of productive livestock
