Heavy vehicle tax: electric trucks will also be taxed

Context

TL;DR

• Electric trucks taxed from 2029, not 2031.
• EURO VI trucks tax rate increases by 40%.
• TTPCP revision aims to stabilize railway fund revenue.

Key facts

• Tax for electric trucks: Starting from 2029, instead of 2031.
• EURO VI tax increase: From 3.05 to 4.25 cents per tonne-kilometre.
• Revenue decline in 2024: 1.8 billion less than forecast.
• TTPCP introduction year: 2001 to finance transport infrastructure.
• EURO VII discounts: Until 2035 for environmentally friendly trucks.
• New tax categories: Based on weight and CO2 emissions.
• Implementation date: 1 January 2025 for new regulations.
• Ticino heavy traffic revenue: Around 140 million francs in 2022.

The revision of the Heavy Vehicle Tax (TTPCP) was approved by the National Council with 131 votes to 60. The new regulation provides that electric trucks will be subject to the tax starting from 2029, instead of 2031 as initially planned. This decision was taken to counteract the decline in revenue, which in 2024 was 1.8 billion less than forecast. The tax is used to finance the Railway Infrastructure Fund and the cantonal coffers.

Electric trucks will not be the only ones affected by the revision: combustion vehicles that meet the EURO VI exhaust gas standard will move from the most convenient tax category to the second most convenient. For example, an EURO VI truck that currently pays 3.05 cents per tonne-kilometre will pay 4.25 cents.

📊 To better understand the impact of this revision, let's consider a concrete example: a truck that transports goods from Chiasso to Zurich on the A2 motorway. Currently, with a rate of 3.05 cents per tonne-kilometre, the cost for a round trip would be around 240 francs. With the new rate of 4.25 cents, the same journey will cost around 336 francs, a 40% increase.

⚠️ Switzerland introduced the TTPCP in 2001 to finance transport infrastructure and reduce the environmental impact of heavy traffic. The tax is calculated based on the vehicle's weight, distance travelled, and CO2 emissions. The current revision aims to adapt the tax to new technologies and ensure stable revenue for the Railway Infrastructure Fund.

• The TTPCP is an important tax for financing projects such as the Gotthard Railway and other railway infrastructure.
• The cantons benefit from a share of the TTPCP revenue, which can be used to finance local transport projects.
• Ticino, in particular, could use these revenues to improve public transport infrastructure in Lugano and Bellinzona.

💡 The revision of the TTPCP represents an important step towards a more sustainable and financially stable transport policy. Switzerland will need to closely monitor the impact of this revision on transport companies and the economy in general.

The following table summarises the main changes made by the TTPCP revision:

• Introduction of the tax for electric trucks starting from 2029
• Increase in tax for EURO VI vehicles
• Maintenance of the tax calculation structure based on weight, distance, and CO2 emissions

Switzerland is set to implement these changes starting from 2029, giving transport companies and cantons time to adapt to the new regulations.

Operational details

The revision of the TTPCP (Heavy Vehicle Tax) was criticised by some parties, such as the Socialist Party, which considered it a 'homeopathic remedy' insufficient to encourage the renewal of the vehicle fleet and the transfer of goods traffic from road to rail. Currently, 90% of trucks in transit in the Canton of Ticino pay the lowest tax rate, equal to 0.92 francs per kilometre, and the transfer of goods to rail is declining. The current tax is losing its incentive power.

The TTPCP was introduced in 2001 with the aim of reducing the environmental impact of heavy traffic and encouraging the use of rail for goods transport.

The new regulation provides for the introduction of discounts on the TTPCP for EURO VII trucks until 2035. EURO VII trucks are considered among the most environmentally friendly and represent the new frontier in terms of reducing pollutant emissions. The introduction of these discounts should therefore encourage transport companies to renew their fleet with more environmentally friendly vehicles.

• For example, an EURO VII truck that travels the Chiasso-Zurich-Chiasso route (around 440 km) could benefit from a discount on the TTPCP. If it currently pays around 405 francs (0.92 francs/km), with the discount it could pay less.

According to statistics from the Federal Roads Office (USTRA), in 2022 heavy traffic in the Canton of Ticino generated revenue of around 140 million francs. The TTPCP revision aims to maintain this revenue and make it more equitable.

📊 Here is an operational checklist for transport companies:

• Check the EURO category of your vehicle fleet
• Calculate the potential savings thanks to TTPCP discounts
• Plan the replacement of more polluting vehicles with EURO VII by 2035

The new regulation will come into force on 1 January 2025. Transport companies therefore have around a year to adapt to the new provisions.

💡 In conclusion, the revision of the TTPCP represents an important step towards reducing the environmental impact of heavy traffic in the Canton of Ticino. However, it is essential that transport companies quickly adapt to the new provisions in order to benefit from discounts and reduce their costs.

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Key points

For electric trucks that will be taxed starting from 2029, it is worth considering the new tax categories and planning the purchase or use of vehicles accordingly. It is essential to take into account the deadlines and regulations in force to avoid surprises. The heavy vehicle tax was introduced to discourage the use of heavy vehicles and reduce the environmental impact.

Starting from 2029, electric trucks will be taxed according to the new tax categories, which will take into account the weight and CO2 emissions of the vehicles.

New tax categories

The new tax categories will be defined based on the total weight of the vehicle and CO2 emissions. For example, an electric truck with a total weight of 18 tonnes and CO2 emissions of 0 g/km will be taxed differently from a diesel truck with the same weight but CO2 emissions of 100 g/km.

• Category A: vehicles with a total weight of up to 18 tonnes and CO2 emissions of up to 50 g/km
• Category B: vehicles with a total weight between 18 and 28 tonnes and CO2 emissions between 50 and 100 g/km
• Category C: vehicles with a total weight over 28 tonnes and CO2 emissions over 100 g/km

📊 Concrete example: a transport company based in Lugano that uses an electric truck with a total weight of 20 tonnes and CO2 emissions of 0 g/km will pay an annual tax of around 1,500 francs, while a similar company based in Bellinzona that uses a diesel truck with the same weight but CO2 emissions of 80 g/km will pay around 3,000 francs.

💡 To plan the purchase or use of vehicles accordingly, it is advisable: 1. To check the regulations in force and the deadlines for the application of the heavy vehicle tax 2. To use the salary calculator available on the tvsvizzera.it website to calculate the heavy vehicle tax 3. To consider the new tax categories and their impact on vehicle management costs

⚠️ It is essential to note that the heavy vehicle tax will be applied starting from 2029, so companies still have time to plan and adapt to the new regulations. The Federal Law on the Heavy Vehicle Tax was approved on 15 March 2024 and published in the Official Gazette on 20 June 2024.

For further information and to calculate the heavy vehicle tax, you can use our salary calculator. Source: tvsvizzera.it, 10 March 2026.