The CO2 tax is levied on all fossil fuels (eg oil, natural gas). She is since 2014 60 francs per ton of CO2, equivalent to 16 cents per liter of extra light heating oil. The CO2 tax is reported on the invoices for fuel purchases.
The Federal Council has the authority to increase the tax rate to up to CHF 120 per tonne of CO2, if specified in the CO2 Regulation intermediate targets for fuels are not achieved.
A first increase of CHF 36 – to CHF 60 – per tonne of CO2 took place on 01/01/2014, as the CO2 emissions from fuels in 2012 still amounted to 82.5% of the base year 1990 and the target value of 79%, thus clearly was missed. Further adjustments are 2016 and 2018 possible.