What electric cars pay in motor vehicle tax in Basel-Landschaft, how the tax is calculated and what is changing.
In Basel-Landschaft, motor vehicle tax is based on gross vehicle weight (2026: CHF 0.288641 per kg) regardless of drive type. Like other cars emitting less than 125 g CO2/km, electric cars get a temporary reduction of CHF 300 a year for the year of first registration and the three following years. After that they pay the full weight-based tax, which because of battery weight is often higher than for a comparable combustion car.
Gross vehicle weight in kg from the registration document (field 33) multiplied by the rate; for passenger cars, light motor vehicles and minibuses CHF 0.288641 per kg in 2026 (statutory base rate CHF 0.28018, indexed annually at half of inflation). Passenger cars also have a CO2 component: a temporary reduction (4 years) or a permanent surcharge (for first registration in 2025: CHF 75 to 300 from 170 g CO2/km). Minimum tax CHF 60 where a reduction applies. Rounded to whole francs.
There is no EV-specific rule; electric cars fall under the CO2-based reduction in section 9 of the Motor Vehicle Tax Act (SGS 341) and section 3b of the ordinance (SGS 341.11). For passenger cars first registered from 1 Jan 2021 emitting less than 125 g CO2/km (WLTP), the reduction is CHF 300 a year (125–139 g: CHF 150), granted for the year of first registration and the three following calendar years, wherever the car was first registered. The tax is always at least CHF 60. After that, the normal weight-based tax applies without reduction.
Plug-in hybrids are treated like all passenger cars: weight-based tax plus a reduction or surcharge according to the WLTP CO2 value in the type approval (below 125 g: CHF 300; 125–139 g: CHF 150, each for 4 years).
No adopted change is known. A partial revision proposed by the cantonal government (2023) would have raised the EV reduction to up to CHF 450 and cut the gross weight of battery-electric cars by 10% for tax purposes; the cantonal parliament (Landrat) sent it back to the government on 11 April 2024 by 52 votes to 29. No new proposal is known.
The Landrat's referral back (11 Apr 2024) is documented only by media reports. It is not confirmed whether different reduction bands apply to first registrations in 2026; according to the official law collection, the bands in section 3b of the ordinance (unchanged since 2021) still apply.
The Auto-Check works out how much you save overall with an electric car, using your own assumptions.
As of: January 2026. All information without guarantee. The tax bill and the cantonal road traffic office are authoritative.
