What electric cars pay in motor vehicle tax in Zug, how the tax is calculated and what is changing.
Until the end of 2026, electric cars in Zug pay 50% of the weight-based tax, while combustion cars are taxed on engine capacity (CHF 100 plus CHF 11.50 per 100 cc). From 1 January 2027, newly registered passenger cars will be taxed on gross weight and power. The 50% discount ends and is replaced by a technical offset factor for electric cars; cars already registered keep the old rules, subject to conditions.
Until end of 2026: engine capacity for combustion passenger cars (CHF 100 base plus CHF 11.50 per 100 cc); gross weight for electric cars (scale: CHF 200 up to 1,000 kg, plus CHF 20 per 100 kg up to 2,500 kg, CHF 10 per 100 kg up to 15,000 kg). From 1 January 2027: gross weight and power, CHF 8.30 per 100 kg plus CHF 1.20 per kW (revised § 11 SVStG).
Under the current Road Traffic Tax Act (BGS 751.22, §§ 10, 12 and 14(1)), passenger cars with electric drive are taxed on gross weight and pay a reduced annual tax of 50% of the simple rates in § 13. The minimum annual tax is CHF 40. This rule has no time limit and applies until the revision comes into force. The amendment adopted by the cantonal parliament on 31 October 2024 (referendum period expired unused on 6 January 2025, in force from 1 January 2027) ends the 50% discount. For vehicles powered solely by battery or fuel cell, gross weight will be counted with a factor of 0.8 and power with a factor of 0.7 (§ 11(2) and (3)). Newly registered vehicles with high energy efficiency and low CO2 emissions may get a reduced annual tax in the year of first registration and for at most the three following calendar years (§ 14a); the details are set by the government. Passenger cars already registered when the change takes effect stay under the old rules until a change of keeper if the new rules would result in a higher tax, for at most 10 years (§ 19a).
From 1 January 2027, plug-in hybrids will be taxed with factors of 0.9 (gross weight) and 0.85 (power) (§ 11(2)(b) and (3)(b)). Current law has no specific rule for plug-in hybrids; as vehicles with an engine capacity, they are taxed on engine capacity.
According to the government, the partial revision of the Road Traffic Tax Act (bill 3628, adopted by the cantonal parliament on 31 October 2024) comes into force on 1 January 2027. Passenger cars, motorcycles and light motorcycles will then be taxed on gross weight and power, and the 50% discount for electric cars will end. It also brings offset factors for electric and plug-in vehicles, a time-limited efficiency bonus set by ordinance (capped at 5% of gross revenue) and continued old-law treatment for existing vehicles for up to 10 years. If average tax revenue shifts by more than 5%, the government may adjust the offset factors (§ 11(4)).
Tesla Model Y, 2448 kg Gesamtgewicht, 220 kW (Bestand Zug per 1. April 2023): heute CHF 245 (50-%-Rabatt); neues Recht ab 2027 CHF 347 für neu immatrikulierte Fahrzeuge (ohne allfälligen Effizienzbonus): CHF 245 per year (source)
The ordinance on the efficiency bonus (§ 14a) with criteria and amount is not yet known. Entry into force on 1.1.2027 rests on the government's press release of 11 June 2025; no future version was published in the statute collection (BGS) as of October 2026. The example is based on the annex to the government's proposal (2023 data). The current taxation of plug-in hybrids by engine capacity is not expressly confirmed; it follows from the wording of the Act.
The Auto-Check works out how much you save overall with an electric car, using your own assumptions.
As of: June 2025. All information without guarantee. The tax bill and the cantonal road traffic office are authoritative.
