CO₂tax

The CO2 tax on fossil fuels is an incentive fee that supplements voluntary and other CO2-related measures. Its purpose is to reduce the use of fossil fuels and thus lower CO2 emissions.

The CO2 tax has been levied since 1 January 2008 on fossil fuels (heating oil, natural gas, coal, petroleum coke and other fossil combustibles) that are used to generate heat, produce electricity in thermal plants or operate combined heat and power (CHP) plants.

From 1 January 2016, the rate is CHF 84 per tonne of CO2. The tax on extra-light heating oil, for example, is CHF 222.60 per 1,000 litres at 15 oC, and that on natural gas is CHF 216.70 per 1,000 kg.

Exemption from the CO2 tax is possible upon request, e.g. for companies that have made a commitment to the Confederation to reduce CO2 emissions.

The FCA, represented by the Directorate General of Customs (DGC), is responsible for enforcement of the CO2 Ordinance, with the exception of the provisions on tax exemption and tax revenue distribution, for which the Federal Office for the Environment is responsible. In particular, the DGC is charged with levying and reimbursing the CO2 tax.

Further info

The full context is available in:


Contact

Remboursement

ozd.var@ezv.admin.ch

Tel.
+41 31 322 67 59

Perception

Direction générale des douanes,
section Impôt sur les huiles minérales

Sarah Grieder

Tel.
+41 58 464 10 29

Exemption des entreprises

Office fédéral de l'environnement
Section Climat

CO2-Abgabe@bafu.admin.ch

Tel.
+41 31 322 82 62

Print contact

https://www.ezv.admin.ch/content/ezv/en/home/information-companies/taxes-and-duties/importation-into-switzerland/co_tax.html