Lump-sum heavy vehicle charge (PSVA) for Swiss vehicles

In Switzerland, a performance-related heavy vehicle charge is payable for transport motor vehicles and trailers with a total weight of over 3.5 tonnes each.

The charge is levied in the form of a lump sum (lump-sum heavy vehicle charge, PSVA) for the vehicle types listed below.

  • Heavy passenger vehicles
  • Heavy campervans, motorhomes and caravans
  • Vehicles used for transporting passengers (coaches, buses)
  • Tractors and motor carriages
  • Motor vehicles for fun fairs and circuses
  • Other motor vehicles for the carriage of goods with a maximum speed of 45 km/h

If vehicles tow trailers that are subject to the heavy vehicle charge, the towing weight of the tractor unit is also subject to the charge. This means that the PSVA has to be paid also for such trailers that are towed by motor vehicles that alone would not be subject to the heavy vehicle charge (e.g. passenger vehicles weighing less than 3.5 tonnes). In this case, the charge is calculated based only on the towing weight.

In the case of liable vehicles with interchangeable number plates, the charge is payable only for the vehicle with the highest rate.

Calculation of the charge

The charge is calculated based on the total weight of the tractor unit or the towing weight. The data in the vehicle registration document is decisive.

Due date of charge (collection)

The charge is payable in advance for the calendar year. It becomes due upon official registration or at the start of the year, and liability ends on the day when the number plates are returned or the vehicle registration document is cancelled.

The vehicle licensing offices collect the PSVA on Swiss vehicles. The payment deadline and method are thus based on the cantonal provisions on the collection of motor vehicle taxes.

Exceptions

The following vehicles are not subject to the heavy vehicle charge:

  • Military vehicles with military number plates or with civilian number plates and an M+ sticker
  • Vehicles used by the police, fire service and oil and chemical hazard units, as well as ambulances
  • Vehicles used for transporting passengers within the scope of an FOT licence
  • Agricultural vehicles with pale green number plates
  • Vehicles with Swiss interim number plates
  • Vehicles with Swiss commercial number plates
  • Driving school vehicles that are used exclusively for driving school purposes and are registered by a registered driving school
  • Vintage vehicles that are designated as such in the vehicle registration document
  • Electrically propelled motor vehicles
  • Caravans and trailers for the carriage of goods used by fun fairs and circuses
  • Tracked vehicles
  • Transport axles

Further info

The full context is available in:

Contact

Opening hours + addresses

Central PSVA

PSVA office

Federal Office for Customs and Border Security Traffic charges
3003 Bern

Print contact

https://bazg.admin.ch/content/bazg/en/home/informationen-firmen/verkehrsabgaben-und-strassenverkehrsrecht/schwerverkehrsabgaben-lsva-und-psva/pauschale-schwerverkehrsabgabe_psva_fuer-schweizer-fahrzeuge.html