What electric cars pay in motor vehicle tax in Vaud, how the tax is calculated and what is changing.
New battery-electric cars first registered in Switzerland since 1 January 2024 pay no tax for 24 months. After that (and for older electric cars) the tax is calculated on gross weight (reduced by 25 % for electric cars) and power, then cut by 90 %. Combustion cars pay the full rate, with a discount or a surcharge of up to 50 % depending on CO2 emissions.
Combination of gross weight and power, followed by a CO2-based bonus/malus. Passenger cars: CHF 0.15 per kg up to 2,500 kg, CHF 0.30 per additional kg; CHF 1.60 per kW up to 100 kW, CHF 4 per additional kW. Discount of 90/75/60 % or surcharge of 15/25/50 % depending on CO2 (since 2026).
Under Article 8 of the implementing regulation of the vehicle and boat tax act (RTVB, BLV 741.11.1), new light passenger cars powered solely by electricity and first registered from 1 January 2024 are exempt for 24 months from their first registration in Switzerland. After that, and for all other electric cars, the tax is calculated on weight and power, with the gross weight used in the calculation reduced by 25 % for purely electric light vehicles. The resulting amount is then cut by 90 %: this is the top band of the CO2 discount scale (below 118 g/km WLTP or below 95 g NEDC), which a zero-emission car always reaches. The discount has no end date. The act and regulation have been in force since 1 January 2024.
No separate rule for plug-in hybrids. They fall under the general CO2 scale for light vehicles (Art. 9 RTVB): for first registration from 2021 (WLTP), 90 % discount below 118 g/km, 75 % for 118 to 124 g and 60 % for 125 to 148 g. The 24-month exemption and the 25 % weight reduction apply only to purely electric vehicles.
Since 1 January 2026, CO2 surcharges for combustion cars are higher (15/25/50 % instead of 10/15/25 %), which does not affect electric cars. On 13 January 2026 the Grand Council referred motion 25_MOT_69 to the government by 72 votes to 70, asking to cap the surcharge at 25 % again; this requires a change in the law and could apply from 2027 at the earliest. No change has been decided for electric cars.
The statutory basis of the 25 % weight reduction (LTVB, BLV 741.11) is not confirmed; it rests on the official cantonal web page. The status of the implementation of motion 25_MOT_69 after January 2026 remains open.
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.
