Motor vehicle tax is purely a cantonal matter, not regulated nationally. The differences are correspondingly large, and some cantons are currently restructuring the benefits.
An important point of context: this cantonal motor vehicle tax has nothing to do with the federal automobile tax, the federal import tax whose EV exemption lapsed on 1.1.2024. This article deals exclusively with the annual cantonal tax that you pay as the vehicle keeper.
The short version per canton. Click a canton for the details and sources.
| Canton | Electric cars |
|---|---|
| Zurich | 100 % exempt, no time limit |
| Bern | Permanently half rate, plus 60 % discount for 4 years |
| Lucerne | Permanent 20 % deduction; 80 % bonus for 5 years (energy label A/B) |
| Uri | Permanently one third less (tax reduced to two thirds) |
| Schwyz | No reduction |
| Obwalden | Flat CHF 125 a year, no time limit |
| Nidwalden | 75% reduction (no time limit); fully exempt for 36 months in the best efficiency category |
| Glarus | Fully exempt until end of 2026; from 2027 taxable, with a planned 25% discount until 31 Dec 2030 |
| Zug | 50% reduction until end of 2026; from 2027 offset factors instead of a discount (existing vehicles keep their status) |
| Fribourg | 30% reduction, no time limit (plus 30% with energy label A); 50% planned from 2028 at the earliest |
| Solothurn | 100% exempt today; new law planned from 1 Jan 2027 |
| Basel-Stadt | 50% discount (weight component only) while EV share is below 5%; may end |
| Basel-Landschaft | CHF 300 reduction per year for 4 years from first registration |
| Schaffhausen | No reduction, separate tariff based on kW |
| Appenzell Ausserrhoden | No reduction, same weight-based tariff as combustion cars |
| Appenzell Innerrhoden | No reduction, taxed on gross weight like all passenger cars |
| St. Gallen | 50% bonus (label A) or 25% (B) for 4 years, then full tax |
| Graubünden (Grisons) | 2026: 80% reduction; from 2027 smaller discounts (amount not yet confirmed) |
| Aargau | 20% off weight and 30% off power, no time limit |
| Thurgau | Base rate CHF 96; with label A a 50% bonus (CHF 48) for the registration year plus 4 years |
| Ticino | No discount, low power coefficient (0.2 instead of 2.4/2.5), no time limit |
| Vaud | Exempt for 24 months (new cars from 2024), then 90 % discount, no time limit |
| Valais | No discount, own kW tariff (CHF 90 + CHF 15 per 30 kW), no time limit |
| Neuchâtel | Fixed base amount of CHF 250 only, no time limit |
| Geneva | No discount, own tariff: CHF 120 + weight surcharge of CHF 0 to 1,400, no time limit |
| Jura | 20 % reduction, until 30 June 2027 |
Each canton has its own page with the exact rule, the calculation model, upcoming changes and the sources. Discounts are granted in different ways: as a percentage deduction, as a temporary exemption, as a deduction within the calculation formula or as a separate tariff. A 50 % discount in one canton is therefore not directly comparable with 50 % in another, because the starting tax differs.
Several cantons are reshaping or phasing out their benefits for electric cars because tax revenue falls as the fleet grows. For 2027, new calculation models have been decided or are planned in some cantons. The direction is away from the type of drive towards weight, power or CO₂. Check the canton page before buying and, if in doubt, ask the road traffic office.
This is not tax advice. The information comes from publicly available, official cantonal sources but may change. Before buying a vehicle, confirm the current rules directly with the responsible cantonal road traffic office or tax office.
As of: October 2026. All information without guarantee. The tax bill and the cantonal road traffic office are authoritative.
