What electric cars pay in motor vehicle tax in Nidwalden, how the tax is calculated and what is changing.
In Nidwalden, electric cars permanently pay only 25% of the weight-based normal tax. If they are in the best efficiency category at first registration, they are fully exempt for the first 36 months. Combustion cars pay the full tax based on engine capacity.
Engine capacity for combustion passenger cars (CHF 160 up to 800 cc, plus CHF 15 per further 100 cc up to 2,500 cc, CHF 18 up to 4,000 cc, CHF 21 above); gross vehicle weight for all other vehicles, including electric cars (CHF 200 up to 1,000 kg, plus CHF 12 per 100 kg up to 2,500 kg, CHF 10 per 100 kg up to 16,000 kg).
Electric cars have no engine capacity and are therefore taxed on gross vehicle weight (Art. 7 and Annex A1-3 of the Road Traffic Tax Act, NG 651.3). Under Annex A1-4 no. 2, the tax for vehicles running on natural gas, biogas or an alternative drive (electric) is reduced to 25% of the normal tax, with no time limit. In addition, vehicles in the best energy-label efficiency category at first registration are fully exempt for 36 months (Art. 3(1)). This period cannot be interrupted or extended (Art. 3(3)). With interchangeable plates, the exemption only applies if all vehicles qualify (Art. 4(3)).
Hybrid vehicles permanently pay 50% of the normal tax (Annex A1-4 no. 1). If they are in the best efficiency category at first registration, the 36-month exemption under Art. 3 also applies. Plug-in hybrids are not mentioned separately.
On 29 November 2023 the cantonal parliament (Landrat) approved, by 31 votes to 21, the Amstad/Blättler motion for fair traffic taxes. It calls for the time-limited exemption for vehicles in the best efficiency category to be abolished. So far the government has only carried out an initial review (Government Council decision no. 407 of 24 June 2025). On the supervisory committee's proposal, the implementation deadline was extended on 24 September 2025 to 28 November 2026. No draft bill had been published as of October 2026.
It is not expressly established that plug-in hybrids are classified as "hybrid drive" (50%). It is also unclear whether the 36-month exemption applies to all electric cars: it depends on the best efficiency category of the energy label at first registration, and since the SFOE revisions not all electric cars are in category A any more.
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.
