CO2 calculator: work out the penalty on a car import

Short answer: The CO₂ calculator works out the penalty due when a young vehicle is imported into Switzerland. It follows the 2026 formula of the Swiss Federal Office of Energy (SFOE): individual target value = 93.6 − 0.0144 × (kerb weight − 1'777 kg). Every gram above that target value costs CHF 95. Older used cars and electric vehicles never pay a penalty.

Rates as at July 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 hangs 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.

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

When no penalty is due

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.

Frequently asked questions

How do I calculate the CO2 penalty on a car import?

Work out the individual target value (93.6 − 0.0144 × (kerb weight − 1'777 kg)), then multiply the amount by which the WLTP figure exceeds it by CHF 95.– per gram. The CO2 calculator does this automatically, using the official SFOE formula for 2026.

Where do I find the CO2 figure and the kerb weight of my vehicle?

In the COC, the European certificate of conformity: combined CO2 (WLTP) under item 49, kerb weight under item 13. Failing that, in the German vehicle registration certificate under field V.7 and field G.

Is a CO2 penalty due on an electric car?

No. Electric vehicles emit 0 g CO2/km and always sit below the target value. Since 1 January 2024, however, electric cars pay the automobile tax of 4 % too — the exemption they used to enjoy has been abolished.

How do I avoid the CO2 penalty legally?

Import a vehicle that is more than 12 months old, or one that is 6 to 12 months old with at least 5'000 km on the clock — it then counts as a used vehicle under customs law and the penalty falls away entirely.

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)
• Value Added Tax Act (MWSTG, SR 641.20)
• CO₂ Ordinance (SR 641.711)
• FTA – Value added tax

More on this

• Car import calculator – work out customs duty, automobile tax, VAT and CO₂
• Have your car imported – full service, from the search through to registration
• All our services – import, customs, sourcing, paperwork, advice
• Guides – seventeen articles on importing a vehicle
• CO₂ calculator – work out the penalty using the SFOE formula
• Transport calculator – guide price for delivery inside Switzerland
• Thayngen customs office – opening hours, how to get there and what happens
• Importing in the canton of Schaffhausen – customs, the MFK (Motorfahrzeugkontrolle, the Swiss roadworthiness test) and registration on the spot
• For German dealers – selling vehicles to Swiss buyers
• About Finsler Customs – the company, where we are and how we work
• Contact and advice