Domestic levies

We collect various taxes and levies at the border and domestically (e.g. on production).

An overview of domestic levies is provided below:

Tobacco duty

General:

Importation: Importers pay tobacco duty on tobacco products and substitutes they import into Switzerland.

Manufacturers also have to pay tobacco duty on tobacco products and substitutes produced in Switzerland.

Cannabis products, which do not contain tobacco, are not considered substitutes and are thus not subject to tobacco duty.
Tobacco duty is due once the products are packaged and ready for consumption.

Further information can be found on  this page.

Mineral oil tax

Levying of mineral oil tax

Mineral oil tax consists of:

• a tax on crude oil, other mineral oils, natural gas, their processed products, and engine fuels;
• a mineral oil surtax on engine fuels.
  

Treatment of biogenic fuels (e.g. biogas, bioethanol, biodiesel, vegetable and animal oils, etc.)

• Information for the production of biogenic fuels in Switzerland
• Information on importing biogenic fuels into Switzerland
• Information on the taxation system for biogenic fuels in Switzerland

Framework conditions for taxpayers

Mineral oil tax is collected as close as possible in time to the delivery of the goods for consumption (e.g. from fuel depots).

• Information for taxpayers on: fuel depots, reporting, default interest and importation

Different uses of goods subject to tax concessions

• Information on goods subject to tax concessions and their use

Treatment of aviation fuel

• Information on the treatment of aviation fuel in Switzerland

Mineral oil statistics

• Information on the statistics for the current and previous years, on time series and other useful data

Legal basis, forms, factsheets

• Information on the legal basis
• Information on forms and factsheets
  

Mineral oil tax refunds

General:

Fuel used for certain purposes is subject to a reduced tax rate. You can claim a refund (the difference between the normal and reduced tax rate) from us after the fuel has been used.

Areas eligible for a refund:

• Licensed transport companies 
• Snow groomers
• Agriculture
• Forestry
• Natural stone quarrying
• Commercial fishing 
• Certain stationary uses 
  (e.g. stationary power generation facilities)
  

Further information

Tax refunds (admin.ch)  (detailed information)
For forms and factsheets, see areas eligible for a refund
Mineral oil tax (admin.ch) (legal basis and directive 09 section 06)

CO₂ tax

Levying of CO₂ tax

• Information for companies
• Information on the legal basis, forms, factsheets, conversion aids
  

CO₂ tax refunds

General:

CO₂ tax is an incentive fee on fossil fuels. Its purpose is to reduce the use of fossil fuels and thus lower carbon emissions.

Operators of combined heat and power (CHP) plants, companies that the Federal Office for the Environment (FOEN) has exempted from CO₂ tax and companies that do not use fossil fuels for energy purposes can apply to us for a refund.

Further information

• CO₂ tax (admin.ch) (detailled information)
• Publications on CO₂ tax (admin.ch)  (admin.ch) (forms and factsheets)
• CO₂tax (admin.ch) (legal basis)
• R-09 mineral oil tax (admin.ch) (directive 09 section 07)
  

Transport levies

Depending on the road network and the vehicle you use in Switzerland, you will have to pay the following transport levies:

On the entire road network:

• Performance-related heavy vehicle charge (LSVA) -> All goods vehicles with a permissible total weight of more than 3.5 tonnes.
  
  o Information on vehicles registered in Switzerland or the Principality of Liechtenstein
  o Information on vehicles registered abroad

• Lump-sum heavy vehicle charge (PSVA) -> All passenger vehicles and certain other types of vehicles with a permissible total weight and/or towing capacity of more than 3.5 tonnes.
  
  o Information on vehicles registered in Switzerland or the Principality of Liechtenstein
  o Information on vehicles registered abroad

 
On motorways:

• Motorway charge (motorway charge sticker)  -> All motor vehicles and trailers registered in Switzerland or abroad that are not subject to the heavy vehicle charge.
  
  o Information on the motorway charge sticker
  

Automobile tax

General:

When automobiles (light commercial vehicles with a unit weight of no more than 1,600kg and passenger cars) are imported, we levy automobile tax amounting to 4% of the vehicle's value. The same applies to the manufacture of such vehicles in Switzerland. The tax is payable by the customs debtor in the case of imports and by the manufacturer in the case of domestic production.

Further information

• Automobile tax (admin.ch) (detailed information)
• Publications on automobile tax(admin.ch) (forms and factsheets)
• Legal basis for automobile tax (admin.ch)
• R-68 automobile tax (admin.ch) (directive 68)

Incentive tax on volatile organic compounds

General:

The incentive tax on VOC is an incentive tax on volatile organic compounds, which are found in various products such as paints, varnishes, perfumes and cleaning agents. The incentive tax rate is CHF 3 per kilogramme of pure VOC.

The tax is collected at the time of importation into Switzerland or domestic production.

In the case of goods imported into Switzerland, we collect the incentive tax from the importer. In the case of domestic production, we collect the incentive tax from the manufacturer.

Exemption from the incentive tax is possible especially in the following cases:

• if the VOCs are used in such a way that they cannot enter the environment
•  if they are exported
• if products containing VOCs only have small quantities of them (3% at most)

Further information:

• Incentive tax on volatile organic compounds (VOC) (admin.ch) (detailed information)
• Publications on the incentive tax on volatile organic compounds (admin.ch) (forms and factsheets)
• Legislation concerning the incentive tax on volatile organic compounds (admin.ch)
• R-67 incentive tax on volatile organic compounds  (VOC) (admin.ch) (directive 67)
  

Spirits tax

Purpose of the alcohol legislation

By levying spirits tax, the federal government wishes to ensure that distilled spirits are not consumed excessively. Therefore, the primary purpose of alcohol legislation is to protect public health. At the same time, the federal government regulates supply via the alcohol monopoly. In Switzerland, distilled beverages, i.e. all spirits, liqueur wines, brandies, aperitifs as well as high-grade alcohol, are subject to the legislation on alcohol. Classical fermented beverages such as beer, wine, cider and perry are not subject to the Alcohol Act. Consequently, we do not levy spirits tax on these products when they are produced in Switzerland or imported.

Production of distilled spirits in Switzerland

Information on the production of distilled spirits in Switzerland can be found in the Domestic production section. Here, you can also find out how to apply for a  distiller's licence (PDF, 269 kB, 11.03.2022) or a bonded warehouse licence. In addition, there are guidelines for distilling your own spirits.

The ethanol and spirits register features a database of all holders of a bonded warehouse licence registered with the FOCBS.

Importing and exporting distilled spirits

The Importation and Exportation sections clarify issues in connection with the cross-border movement of distilled spirits, and the levies and fees due are described. In addition, there is information on the reimbursement of spirits tax when exporting products containing alcohol.

Tax rates

The various tax rates applicable when importing and producing alcohol in Switzerland are listed in a table under Tax rates. The «Classification enquiries for spirits and alcoholic products section contains information on the procedure for classifying alcoholic products according to the Alcohol Act. Moreover, information is available on the taxation of special products such as alcopops, liqueur wines and other speciality wines.

Distilled spirits trade

The Selling and serving alcoholic beverages section provides information on what to bear in mind for the trade in spirits and alcoholic products. It discusses trade licences, trade bans and age limits for selling and serving alcohol.

The Prevention and youth protection section contains information on various  prevention instruments and on the use of the so-called alcohol tenth.

Advertising for spirits and products containing alcohol is subject to strict regulations in Switzerland. We offer a service for  verifying draft advertisements for compliance with the law, an advertising guide and an anyonymous means of contacting us to report an advertising offence.

Alcohol for industrial purposes (ethanol)

How can a denaturation authorisation or utilisation permit be obtained? These questions are answered in the Ethanol section.
The ethanol and spirits register also features a database of all holders of a utilisation permit.

Further information

The introductory page on the topic of alcohol provides a brief overview of the history of alcohol issues and policy.

Beer tax

Alcoholic beer and beer-based drinks are subject to beer tax.

The tax is levied on imports and on producers in the customs territory.

In the case of beer produced in Switzerland, the tax liability arises as soon as the beer leaves the manufacturing plant or is consumed there.

For further information: beer tax

 The Federal Office for Agriculture is responsible for wine and provides the relevant information on its website.