German Vehicle Tax Explained: Engine Size, CO₂ and EVs

How German motor vehicle tax for cars is made up: base amount by engine size, CO₂ tiers since 2021, older cars, the exemption for electric cars and payment.

Car & Mobility2 linked calculatorsReading time: 7 min.

German motor vehicle tax for a car depends on the drive type, engine size, CO₂ emissions and first registration. With the figures from the registration certificate, you can recalculate it to the euro.

Key takeaways

  • The tax is paid by the person the car is registered to – annually in advance to German Customs.
  • For cars registered from 2021: a base amount per started 100 cm³ of engine size plus a CO₂ amount in six tiers.
  • The first 95 g/km of CO₂ are tax-free; above that, the rate per gram rises.
  • Diesel cars pay a considerably higher base amount than petrol cars.
  • Battery electric cars first registered by the end of 2030 are exempt for up to ten years, at most until the end of 2035.

Who pays, when and to whom

The tax is owed by the person to whom the vehicle is registered (Section 7 KraftStG). It is collected by German Customs. A direct debit authorisation for a bank account must already be in place at registration (Section 13(1) KraftStG), so the tax is debited automatically. What counts are the details in the registration certificate: engine size, CO₂ value and date of first registration.

Tax is paid for one year in advance (Section 11(1) KraftStG). If the annual tax exceeds €500, half-yearly payment with a 3% surcharge is possible; above €1,000, quarterly payment with a 6% surcharge (Section 11(2)).

Cars from 2021: engine size plus CO₂

For cars first registered from 2021, the tax consists of two parts (Section 9(1) no. 2 KraftStG). The base amount is €2.00 per started 100 cm³ of engine size for petrol cars and €9.50 for diesel cars.

The CO₂ amount is added: the first 95 g/km are free, and each gram above that costs more depending on the tier. Each tier applies only to the grams that fall within it.

CO₂ emissionsTax
96 to 115 g/km€2.00 per g/km
116 to 135 g/km€2.20 per g/km
136 to 155 g/km€2.50 per g/km
156 to 175 g/km€2.90 per g/km
176 to 195 g/km€3.40 per g/km
from 196 g/km€4.00 per g/km

Example: petrol car with 1,498 cm³ and 119 g/km. Base: 15 started 100 cm³ = €30.00. CO₂ amount: €48.80. The total is rounded down to full euros: €78 per year. As a diesel, the base would be €142.50 and the tax €191.

Which CO₂ value counts?

The value in the registration certificate – the registration authority enters the tax bases there (Section 13(1) KraftStG). To recalculate, use it unchanged.

Calculate the tax for your car

Enter drive type, engine size, CO₂ value and first registration – with the working and the exemption for electric cars.

Calculate now

Older cars

Cars first registered from 1 July 2009 to the end of 2020 pay a flat €2.00 per gram above the threshold. The threshold was 120 g/km for registrations up to 2011, 110 g/km for 2012 and 2013 and 95 g/km from 2014.

Cars first registered up to 30 June 2009 are taxed on engine size only. The rate then depends on the emission class: the cleaner the car, the cheaper. The vehicle tax calculator covers all classes.

Electric cars

Battery electric cars are exempt from vehicle tax if they are first registered between May 18, 2011 and December 31, 2030 – for 10 years from first registration, at most until December 31, 2035 (Section 3d(1) KraftStG). If the owner changes, an exemption that is still running passes to the new owner (Section 3d(2)).

After the exemption, the tax is based on the permissible total weight and reduced by 50% (Section 9(2) KraftStG). Example with 2,000 kg: weight-based tax €112.50, half of it, rounded down, €56 per year.

Calculate CO₂ emissions and costs

How much CO₂ a car emits per year and what the CO₂ price in fuel costs.

Calculate now

Frequently asked questions

How long do I have to pay vehicle tax?
As long as the car is registered, but for at least one month (Section 5(1) KraftStG). It is paid annually in advance; the due date is stated in the tax notice from German Customs.
Why do diesel cars pay more vehicle tax?
By law, the base amount per started 100 cm³ of engine size is higher for compression-ignition engines than for petrol engines (Section 9(1) no. 2 KraftStG). The CO₂ amount is calculated the same way for both.
Do I have to pay vehicle tax on an electric car?
Not at first if it is registered by the end of 2030: up to ten years of exemption, at most until the end of 2035. After that, a weight-based tax reduced by half applies.
Does the exemption also apply to a used electric car?
Yes. An exemption that has not yet expired passes to the new owner; the period continues to run from the first registration.

Sources

Every figure in this article comes from these primary sources or from the linked calculators, which are based on the same sources.

  1. Section 3d KraftStG – electric vehicles (accessed September 30, 2026)
  2. Section 5 KraftStG – duration of the tax liability (accessed September 30, 2026)
  3. Section 7 KraftStG – who owes the tax (accessed September 30, 2026)
  4. Section 9 KraftStG – tax rates (accessed September 30, 2026)
  5. Section 11 KraftStG – payment periods (accessed September 30, 2026)
  6. Section 13 KraftStG – registration and direct debit (accessed September 30, 2026)
  7. German Customs – motor vehicle tax amounts (accessed September 30, 2026)
Onur Cirakoglu — Full-Stack Developer & Founder of HEADON.pro
Onur CirakogluSources verified

Full-Stack Developer & Founder of HEADON.pro

Full-stack developer and founder of HEADON.pro. Developer of Rechnerzentrale.