How are electric vehicles classified and what incentives are there?

Electric vehicles are not a separate vehicle class: they are classified according to the same EU classes as combustion vehicles (e.g. class M1 for passenger cars) and listed as electric in terms of drive; the ASTRA data show electricity consumption and a hybrid code.

Regarding incentives, a distinction must be made: the federal automobile tax (4% of the import value) was not levied on electric vehicles until the end of 2023. This tax exemption was removed on 1 January 2024 — since then electric vehicles are also subject to the automobile tax.

Removal of the automobile tax exemption for electric vehicles: electric vehicles pay the 4% automobile tax (As of: 2024-01-01)

Cantonal relief on the annual motor vehicle tax (discounts or exemptions for electric vehicles) continues to exist, but varies from canton to canton.