What electric cars pay in motor vehicle tax in Fribourg, how the tax is calculated and what is changing.
In the canton of Fribourg, all passenger cars are taxed on power (kW), for example CHF 869 for 201–225 kW. Electric cars get a permanent 30% reduction, which can be combined with a further 30% for energy label A. A revision would raise the electric-car reduction to 50% from 1 January 2028 at the earliest, while removing the label A reduction.
Power in kW according to type approval or certificate of conformity for passenger cars up to 3,500 kg gross weight, in bands from CHF 259 (up to 25 kW) to CHF 1,495 (from 351 kW), e.g. CHF 464 (76–100 kW), CHF 601 (126–150 kW), CHF 869 (201–225 kW). Tariff in force since 1 January 2025 (including a 5.2% inflation adjustment).
Under Art. 11(2) of the Motor Vehicle and Trailer Taxation Act (LIVAR, RSF 635.4.1), vehicles powered exclusively by electricity or hydrogen get a 30% reduction. Vehicles with energy label A get a further 30% (Art. 11(1)). The relevant label is the one the federal authorities assign for the tax year in question, so it is reassessed every year. The reductions can be combined and only apply to vehicles with a gross weight of up to 3,500 kg (Art. 11(3)). According to the cantonal road traffic office (OCN), the drivetrain reduction applies for the vehicle's whole lifetime. Because the Swiss Federal Office of Energy (SFOE) revised the energy label, around 4,500 electric vehicles were downgraded from category A in 2025 and lost the label A reduction.
Vehicles with hybrid, gas or equivalent drivetrains get a permanent 15% reduction (Art. 11(2)), which can be combined with 30% for energy label A, up to 3,500 kg gross weight. The revision would raise this to 20%.
On 1 April 2026 the Council of State put a preliminary draft amending LIVAR out to consultation (until 30 June 2026). It would give electric and hydrogen vehicles a permanent 50% reduction instead of 30%, raise the reduction for hybrid and gas vehicles from 15% to 20%, and abolish the 30% reduction for energy label A. Automatic indexation of the tariff to the consumer price index would also end; rates could then only be adjusted once every five years, on the Council of State's proposal. According to the OCN (1 October 2026), the Grand Council will debate the bill in the first half of 2027, with entry into force on 1 January 2028 at the earliest.
That plug-in hybrids fall under "motorisation hybride ... ou assimilable" (15%) is inferred from the wording of the Act and is not expressly confirmed. The revision is only a preliminary draft; its content and timetable may still change in the Grand Council.
The Auto-Check works out how much you save overall with an electric car, using your own assumptions.
As of: October 2026. All information without guarantee. The tax bill and the cantonal road traffic office are authoritative.
