German car tax 2026: what car owners pay
Engine-size base amount plus tiered CO2 component
The German motor vehicle tax (Kfz-Steuer) for cars first registered on or after 1 July 2009 consists of two parts: a base amount per started 100 cc of engine displacement and a CO2 component based on emissions above an exemption threshold. How the CO2 component is calculated depends on the first-registration period: since the reform on 1 January 2021, a tiered table with six brackets applies (Section 9 KraftStG); for cars first registered between 1 July 2009 and 31 December 2020, a flat rate of €2.00 per g/km above the respective threshold still applies.
The three building blocks of car tax
- Base amount (engine size)
- €2.00 per 100 cc (petrol) or €9.50 per 100 cc (diesel), rounded up.
- CO2 component
- From 2021 registrations: tiered €2.00 to €4.00 per g/km; for 2009–2020 registrations: flat €2.00 per g/km — both above the exemption threshold.
- Electric car exemption
- Pure electric vehicles are tax-exempt for up to 10 years, at the latest until 31 Dec 2035.