Switzerland prices carbon in three ways: an emissions trading system linked with the EU’s, a levy on heating fuels, and an obligation on fuel distributors to offset part of their emissions. Anyone can also buy voluntary credits, and since 2025 strict rules apply to what you may claim about them. This guide explains each part. For other countries, see our countries hub.
Switzerland’s compliance markets
Under the Paris Agreement, Switzerland has committed to halving its emissions from 1990 levels by 2030Source 11. Three federal instruments put a price on emissions or require them to be offset.
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| Instrument | Who it applies to |
|---|---|
| Swiss Emissions Trading System (linked with the EU ETS) | About 100 high-emitting installations, plus aircraft operators |
| CO₂ levy | Heating oil, natural gas and other fossil heating fuels |
| Offsetting obligation | Distributors of petrol, diesel, natural gas and kerosene |
As of Oct 2026
The table follows FOEN’s pages on the ETS linkSource 4, the CO₂ levySource 5 and the offsetting obligationSource 6.
The Swiss ETS and its link with the EU
The agreement linking the Swiss and EU emissions trading systems came into force on 1 January 2020Source 4. Anyone required to take part in either system can use allowances from both to cover their emissions, and since September 2020 allowances can be transferred between the Swiss and EU registriesSource 4.
The two systems differ greatly in size. Around 100 stationary installations take part in the Swiss ETS, emitting about 4 million tonnes of CO₂e a year, against almost 9,000 installations and around 1.1 billion tonnes in the EU ETSSource 4. Aviation and fossil-thermal power plants have also been brought into the Swiss ETS, in line with the EU systemSource 4.
The CO₂ levy
The federal government charges CHF 120 for each tonne of CO₂ from burning heating oil, natural gas or other fossil fuels, and has raised the levy as an incentive tax since 2008Source 5. Two thirds of the revenue is returned to the public and businesses, and one third goes to cutting emissions from buildingsSource 5. Installations in the ETS are exemptSource 5.
Offsetting obligation for fuel distributors
Distributors of petrol, diesel, natural gas and kerosene must offset part of the emissions from the fuel they sell once those emissions exceed 10,000 tonnes a yearSource 6. The share rises from 25% in 2025 to 30% in 2026 and 50% in 2030, and at least 12% must be offset in SwitzerlandSource 6. Distributors may pass on at most 5 cents per litre of fuel to customersSource 6. The only offsetting pool at present is the Foundation for Climate Protection and Carbon Offset (KliK)Source 6.
Federal carbon certificates
The Compensation Office issues attestations for projects in Switzerland, and projects abroad receive international attestations (ITMOs). One attestation or ITMO corresponds to one tonne of CO₂, and ITMOs can also be used for voluntary offsettingSource 7.
Buying voluntary credits in Switzerland
Individuals and companies that have no legal obligation can fund climate projects through voluntary offsettingSource 7. Most buy from online retailers, marketplaces and brokers, which sell credits from projects around the world. Ask which registry holds the credits and check that they are retired in your name; where to buy compares providers side by side.
The Swiss Emissions Trading Registry
The Swiss Emissions Trading Registry is an online accounting system that records the issuance, holding, transfer, cancellation and surrender of unitsSource 8. Besides the accounts ETS participants must hold, businesses and individuals who want to trade allowances, emission-reduction certificates and attestations can apply online for a personal holding accountSource 8. Opening and maintaining an account is charged under the FOEN Fees Ordinance at CHF 140 per hourSource 8.
Reduce first, then offset
Cut what you can before you buy, then use credits for the emissions that are left. Our guide for individuals shows how to size a purchase.
Claims and tax notes
What you can say about offsets
Since 1 January 2025, Article 3(1)(x) of the Unfair Competition Act requires claims about the climate impact a business causes to be substantiated by objective and verifiable criteriaSource 10. FOEN’s enforcement aid on climate-related claims, published in January 2026, explains how this appliesSource 10:
- Claims about the climate impact of products, including services, may not be based on offsetting.
- Companies may take offsetting into account in claims about the company, but only case by case, and the credits must meet principles such as reducing emissions first, high integrity and no double use.
- “Climate neutral” is not verifiable on current knowledge, and the same applies to “climate positive”.
- Certificates under private standards that are not ITMOs for negative emissions support only a “mitigation contribution” claim, with no tonne-for-tonne offsetting language.
Keep claims factual: say how many tonnes you retired and link to the registry record. Our page on carbon neutral claims covers the wider rules, and if you also advertise in the EU, read about the EU green claims ban.
On VAT, the Swiss Federal Tax Administration treats the sale of emission rights, certificates and attestations for emission reductions as a taxable service, not an exempt financial serviceSource 9. We found no official guidance on income-tax relief for private purchases of voluntary credits. Ask an adviser about your own case.
How to check quality before you buy
Each Verra credit represents one tonne of CO₂e reduced or removedSource 1, and registries such as Gold Standard’s track every credit from issuance to retirementSource 2. That makes three checks possible before you pay:
- Is it in a public registry? Ask for the registry and serial numbers, and check the credits are retired in your name.
- Is the method credible? The ICVCM’s Core Carbon Principles set a quality threshold, and credits that meet it can carry the CCP labelSource 3.
- Is the seller clear? A good seller says what you are buying, what it charges and how and in whose name it retires credits.
Our guide to how to verify carbon credits shows the steps, and carbon credit scams lists the warning signs.
Article 6 deals
Switzerland has concluded bilateral climate agreements under Article 6.2 of the Paris Agreement with 16 countries, and signed a non-binding memorandum of understanding with BrazilSource 11. These agreements are the basis for transferring emission reductions from projects abroad to Switzerland.
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| Year | Partner countries |
|---|---|
| 2020 | Peru, Ghana |
| 2021 | Senegal, Georgia, Vanuatu, Dominica |
| 2022 | Thailand, Ukraine, Morocco, Malawi, Uruguay |
| 2024 | Chile, Tunisia |
| 2025 | Kenya, Zambia, Mongolia; memorandum of understanding with Brazil |
As of Oct 2026
The list follows FOEN’s page on bilateral climate agreementsSource 11.
How to buy, step by step
Step 1: Work out what to cover
Estimate your footprint and cut what you can first.
Step 2: Choose a project type
International credits from a recognised standard, or federal attestations and ITMOs.
Step 3: Pick a provider
Compare retailers, marketplaces and brokers on registry serials and certificates.
Step 4: Check the registry record
Confirm the credits are retired in your name on the registry.
Not sure how compliance and voluntary markets differ? Read voluntary vs compliance markets. To compare rules in other countries, see our guides to the United Kingdom and Canada.