CO₂ calculator: work out the penalty on a car import
By Anna Katharina Finsler, Managing Director, Finsler Customs GmbH · Last updated:
In short: Target 2026 = 93.6 − 0.0144 × (kerb weight − 1,777) g/km under WLTP; every gram above it costs CHF 95. The CO₂ calculator applies this formula of the Swiss Federal Office of Energy (SFOE) to young imported vehicles. At 1,650 kg and 110 g/km the penalty is CHF 1,384.15. Older used cars and electric vehicles never pay.
Rates checked on 8 October 2026: automobile tax 4 %, Swiss VAT 8.1 %
How the target value is arrived at
Switzerland does not work with a fixed limit but with a target value set for each individual vehicle. It depends on the kerb weight: a vehicle weighing exactly 1,777 kilograms gets the base value of 93.6 g/km. Heavier vehicles are given a stricter target, lighter ones a more generous one – the opposite of how it runs in the EU.
| Kerb weight | Calculation | Target value |
|---|---|---|
| 1,450 kg | 93.6 − 0.0144 × (−327) | 98.31 g/km |
| 1,650 kg | 93.6 − 0.0144 × (−127) | 95.43 g/km |
| 1,777 kg | Base value | 93.60 g/km |
| 1,900 kg | 93.6 − 0.0144 × 123 | 91.83 g/km |
| 2,200 kg | 93.6 − 0.0144 × 423 | 87.51 g/km |
The figure of 95.43 for 1,650 kilograms comes from the official worked example published by the Swiss Federal Office of Energy – you can check the formula against it at any time.
A worked example
| Step | Value |
|---|---|
| Vehicle | Petrol SUV, first registered 3 months ago |
| Kerb weight | 1,900 kg |
| CO₂ under WLTP | 165 g/km |
| Individual target value | 91.83 g/km |
| Excess | 73.17 g/km |
| Penalty | CHF 6,951.15 |
When no penalty is due
| Case | Penalty |
|---|---|
| First registration more than 12 months ago | none |
| First registration 6–12 months ago, at least 5,000 km | none |
| First registration 6–12 months ago, under 5,000 km | due |
| First registration no more than 6 months ago | due |
| Electric vehicle (0 g/km) | none |
| Vehicle has already been registered in Switzerland once | none |
The penalty goes to the Swiss Federal Office of Energy, not to customs – which is why it never shows up on the customs receipt. Since 1 January 2024, incidentally, electric cars pay the automobile tax of 4 % as well; the exemption they used to enjoy has been abolished. The car import calculator shows how the penalty fits into the total bill, and the topic page on the Swiss CO₂ penalty tax gives the background.
Sources and legal basis
The information on this page rests on the official publications listed below. What is decisive is always the wording of the legislation in force.
- FOCBS, the Swiss Federal Office for Customs and Border Security – Importing vehicles into Switzerland
- FOCBS – Customs declaration and taxes on a vehicle import
- Automobile Tax Act (AStG, SR 641.51) (German text)
- Value Added Tax Act (MWSTG, SR 641.20)
- CO₂ Ordinance (SR 641.711)
- FTA – Value added tax
Frequently asked questions
How do I work out the CO₂ penalty when importing a car into Switzerland?
Work out the individual target value (93.6 − 0.0144 × (kerb weight − 1,777 kg) — heavier vehicles have a stricter target), then multiply the amount by which your WLTP figure exceeds it by CHF 95 per gram. Our CO₂ calculator does this automatically — the CO₂ figure and the kerb weight are in the COC document.
Who has to pay the CO₂ penalty?
Only importers of new cars: vehicles that have never been registered, that were first registered no more than 6 months ago, or that are 6–12 months old with under 5,000 km. Used cars older than 12 months are entirely exempt.
How high is the CO₂ penalty per gram in 2026?
CHF 95 per gram of CO₂ above the individual target value. The base target value is 93.6 g/km (WLTP) and is adjusted via the kerb weight: heavier vehicles receive a lower, and therefore stricter, target value.
Does a CO₂ penalty apply to an electric car?
No, no CO₂ penalty is due: electric vehicles emit 0 g CO₂/km and are therefore always below the target value. The 4 % automobile tax is still owed, though — the Federal Council abolished the exemption for electric vehicles on 8 November 2023, and since 1 January 2024 they pay the full rate.
How do I legally avoid the CO₂ penalty?
Import a vehicle that is more than 12 months old (counted from first registration), or 6–12 months old with at least 5,000 km. It then counts as a used car under customs law and the penalty falls away entirely.
Where do I find the CO₂ figure and the kerb weight of my vehicle?
In the COC document (Certificate of Conformity): combined WLTP CO₂ in item 49, kerb weight in item 13. Alternatively in the German vehicle registration document: field V.7 (CO₂) and field G (mass).
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