Policy status:In Force
Date Effective:2008
Date Amended:


Policy Type:Economic Instruments>Fiscal/financial incentives>Taxes
Policy Target:Multi-Sectoral Policy
Agency:Swiss Federal Office of Energy (SFOE)
Enforcement:Increase of CO2 tax to CHF 84 per ton of CO2 as of Jan 2016
Evaluation:Ongoing with immediate reduction targets

In March 2007, the Swiss parliament approved a tax on CO2 emissions from stationary fuels, levied on heating and process fuels. The tax came into force on 1 Janaury 2008. The tax of CHF 12 per tCO2 equials CHF 0.03 per litre of heating oil and CHF 0.025 per m3 of natural gas. The tax may be increased in the following years depending on progress towards emissions reductions. The tax is revenue neutral; revenues are redistributed to employers in accordance with wages paid and to the population on a per-capita basis. Revenues are expected to reach approximately CHF 220 million in 2008, and up to CHF 650 million in 2010.


In 2010, given that Switzerland’s emissions were not on track, the tax was increased to CHF 36 per tonne of CO2. Initially, the tax was introduced on a revenue-neutral basis and redistributed to employers and the population. Since January 2010, however, a third of the annual revenue (at most CHF 200 million) is earmarked for the building refurbishment programme.

Related policies:Federal Law on the Reduction of CO2 (CO2 Law)

year effective: 2008 (amended 2010)

Last modified: Mon, 30 Oct 2017 12:35:47 CET