The mineral oil tax is a special type of excise duty and comprises
- a mineral oil tax on crude oil, other mineral oils, natural gas, their processed products, and motor fuels;
- a mineral oil surtax on motor fuels.
40% of the receipts from the mineral oil tax on motor fuels generally flows into the federal coffers. 50% is earmarked for tasks in connection with road transport and aviation, and 10% is generally allocated to the motorway and urban transportation fund (MUTF). All of the mineral oil surtax receipts are allocated to the MUTF. All of the mineral oil tax on thermal fuels goes to the federal coffers.
The tax liability is generally incurred at the level of trade and is then passed on to the consumer via the product price. The assessment basis is per 1,000 litres at 15°C; for heavy distillates and a few other products, it is per 1,000kg net mass. The amount of mineral oil tax varies considerably depending on the product and the use of the product (motor fuel, thermal fuel, technical purposes). For instance, the tax per litre is:
- 76.82 centimes for unleaded petrol
- 79.57 centimes for diesel oil
- 0.3 centimes for extra light heating oil
Tax relief is granted for motor fuels made from renewable raw materials, provided that the minimum environmental and social requirements set by the Federal Council are met.
Tax reductions exist for motor fuels used in agriculture, forestry, natural stone quarrying and commercial fishing, as well as for snow groomers, licensed transport companies and certain stationary uses (particularly stationary power generation facilities). Refund requests can also be submitted for flushing and product blending. The refund must be processed online in the "Taxas" service. This requires a CH login in the federal ePortal and registration as an FOCBS business partner.
Note
The previous factsheets on mineral oil tax refunds have been deleted and the information has been incorporated into Chapter 6 of Directive 09 mineral oil tax and CO2 levy.
