The Canton of Geneva has implemented the most significant vehicle tax reform in Swiss history, effective January 1, 2025. This comprehensive overhaul abandons traditional horsepower and displacement-based calculations in favor of strict environmental impact metrics.
The New Dual System
The reform establishes a bifurcated taxation approach:
- Thermal and Hybrid Vehicles: Taxed exclusively on CO2 emissions (g/km)
- Electric Vehicles: Taxed on unladen weight due to infrastructure impact
CO2-Based Taxation for Combustion Vehicles
All thermal vehicles now pay a base administrative fee of CHF 120, plus a progressive CO2 surcharge:
| CO2 Range (g/km) | Surcharge Rate |
|---|---|
| ≤ 120 | CHF 0.25 per g/km |
| 121–135 | CHF 0.75 per g/km |
| 136–155 | CHF 1.25 per g/km |
| 156–175 | CHF 2.25 per g/km |
| 176–200 | CHF 3.50 per g/km |
| 201–250 | CHF 4.50 per g/km |
| 251–300 | CHF 8.00 per g/km |
| > 300 | CHF 12.00 per g/km |
Special Provisions:
- Vehicles without documented CO2 emissions (pre-2000 models): CHF 500 flat surcharge
- EURO3 non-compliant vehicles: Additional CHF 200 surcharge (effective 2027)
- "Veteran" vehicles: Flat rate of CHF 120 (exempt from all surcharges)
Weight-Based Taxation for Electric Vehicles
Electric vehicles, while zero-emission at the tailpipe, are now taxed based on unladen weight to account for infrastructure degradation:
| Weight Range (kg) | Total Annual Tax |
|---|---|
| ≤ 1,400 | CHF 120 |
| 1,401–1,650 | CHF 170 |
| 1,651–1,750 | CHF 220 |
| 1,751–1,900 | CHF 320 |
| 1,901–2,100 | CHF 520 |
| 2,101–2,300 | CHF 720 |
| 2,301–2,400 | CHF 920 |
| 2,401–2,500 | CHF 1,220 |
| 2,501–2,600 | CHF 1,320 |
| > 2,600 | CHF 1,520 |
Transitional Measures (2025-2027)
To mitigate the "tax shock," vehicles registered before January 1, 2025, are capped at twice their 2024 tax amount for three years. New registrations face the full force of the new system immediately.
Impact Examples:
- 1998 Citroën Evasion (252g CO2/km): Increased from ~CHF 297 to ~CHF 2,100 (capped at ~CHF 600)
- 2001 VW Polo (estimated 150g CO2/km): Increased from ~CHF 210 to ~CHF 750
- Tesla Model Y (2,000kg): Now CHF 520 (previously exempt)
This reform represents the most aggressive implementation of "polluter pays" principle in Swiss vehicle taxation history.