How is vehicle tax calculated in Germany?

For passenger cars first registered from 1 July 2009, German vehicle tax (Kfz-Steuer) consists of two components: a displacement component and a CO₂ component. The displacement rate is €2.00 per started 100 cc for petrol engines and €9.50 for diesel. For first registrations from 2021 the CO₂ component is progressive — the first 95 g/km are tax-free, and above that the rate increases in six brackets from €2.00 to €4.00 per g/km. First registrations from July 2009 to the end of 2020 pay a flat €2.00 per g/km. Older vehicles (registered before 1 July 2009) are taxed based on their emission standard instead.

How much is the annual vehicle tax for my car?

Annual vehicle tax depends on vehicle type, fuel, engine displacement, CO₂ emissions, and first registration date. A typical compact petrol car with 1,400 cc and 120 g/km CO₂ (registered from 2021) pays about €79 per year. A comparable diesel with 1,600 cc and 110 g/km costs around €182. Pure electric cars first registered by the end of 2030 are tax-free for ten years, at most until the end of 2035. Use our calculator above to determine the exact amount for your vehicle.

Are electric cars really tax-free?

Yes, pure battery electric vehicles (BEVs) first registered between 18 May 2011 and 31 December 2030 are exempt from vehicle tax for ten years from first registration, at most until 31 December 2035 (section 3d KraftStG, extended by the Eighth Vehicle Tax Amendment Act of December 2025). This exemption does not apply to plug-in hybrids, as they have a combustion engine. After the exemption expires, the EV is taxed by weight, with the tax reduced by 50%.

What changes in vehicle tax in 2026?

The most significant change concerns electric vehicles: since 1 January 2026 the extended exemption applies — EVs first registered by the end of 2030 are tax-free for ten years, at most until the end of 2035. Previously the exemption only covered first registrations up to the end of 2025 and ended in 2030 at the latest. For combustion vehicles with CO₂-based taxation, the calculation basis remains unchanged in 2026 — the progressive CO₂ brackets and the 95 g/km free threshold are maintained. Emission-standard-based rates for older vehicles also remain the same.

How does CO₂ emission affect vehicle tax?

The CO₂ portion of vehicle tax is progressive and applies to passenger cars first registered from 1 January 2021. The first 95 g/km are tax-free. Above that, rates increase in brackets: 96–115 g/km at €2.00/g, 116–135 g/km at €2.20/g, 136–155 g/km at €2.50/g, 156–175 g/km at €2.90/g, 176–195 g/km at €3.40/g, and €4.00/g above 195 g/km. A vehicle with 150 g/km CO₂ pays significantly more than one with 120 g/km — the difference is roughly €70 per year.

Do diesel vehicles pay more tax than petrol cars?

Yes, diesel vehicles pay a higher displacement component: €9.50 per started 100 cc compared to €2.00 for petrol engines. This surcharge compensates for the lower energy tax (mineral oil tax) on diesel fuel. However, diesels typically have lower CO₂ emissions, so the CO₂ component is smaller. For a typical mid-size car, the total tax for a diesel is still higher than for a comparable petrol vehicle, though the difference is offset at high annual mileages by better fuel economy.

How is vehicle tax calculated for motorhomes?

Motorhomes are taxed based on gross vehicle weight and emission standard. The rate per started 200 kg is: €16 for Euro 4 and better, €24 for Euro 3, €32 for Euro 2, and €40 for Euro 1 or worse. There is an annual cap of €800 for motorhomes with Euro 4 or better, and €1,000 for older emission classes. Engine displacement and CO₂ emissions are not relevant for motorhome taxation.

What is the difference between NEDC and WLTP for vehicle tax?

NEDC (New European Driving Cycle) and WLTP (Worldwide Harmonized Light Vehicles Test Procedure) are measurement procedures for CO₂ emissions. Since September 1, 2018, all new registrations use the more realistic WLTP value as the basis for vehicle tax. WLTP values are typically 10–25% higher than the old NEDC values, as the test cycle is closer to real-world driving. For vehicles registered between July 2009 and August 2018, the NEDC value in the vehicle documents still applies. Only vehicles first registered before 1 July 2009 are taxed based on their emission standard.

Can I save vehicle tax by switching vehicles?

Yes, significantly. Switching from an older diesel to a modern petrol car or an electric vehicle can reduce annual vehicle tax by several hundred euros. An EV first registered by the end of 2030 eliminates the tax for up to ten years (at most until 2035). Even among combustion vehicles, comparison pays off: a car with 100 g/km CO₂ pays only €10 in CO₂ tax, while an SUV with 200 g/km incurs around €280. Use our comparison calculator to quantify the exact savings for your situation.

Where can I find the CO₂ value of my vehicle?

You can find the official CO₂ value of your vehicle in the registration certificate Part I (Fahrzeugschein) under field V.7. For new vehicles, the WLTP value is also listed in the COC document (Certificate of Conformity) and in the manufacturer’s technical specifications. Alternatively, you can look it up at the Federal Motor Transport Authority (KBA) using the type approval number. Make sure to use the WLTP value, as it has been the basis for vehicle tax calculation since September 2018.

Vehicle Tax for Motorhomes: Weight, Emission Class & Calculation | Vehicle Tax Calculator

Motorhome Taxation: A Separate System

Motorhomes are taxed differently from regular passenger cars. Instead of displacement and CO₂ emissions, the gross vehicle weight and emission standard form the basis for calculation. This special provision recognizes that motorhomes, due to their construction, are significantly heavier than regular cars and have different usage patterns.

The Calculation Formula

Vehicle tax for motorhomes is calculated using a straightforward formula: gross vehicle weight (rounded up to the next full 200 kg) divided by 200, multiplied by the tax rate for the relevant emission class. The rates per started 200 kg up to 2,000 kg are: Euro 4, Euro 5, and Euro 6 (S4): 16.00 euros. Euro 3 to Euro 1 (S3 to S1): 24.00 euros. No emission class: 40.00 euros. Each further 200 kg above 2,000 kg costs 10.00 euros (without an emission class 15 euros from 5,000 kg and 25 euros from 12,000 kg).

The emission standard is recorded in the registration certificate Part I under field 14. For newer motorhomes (from model year 2006), Euro 4 or better is the standard.

Annual Caps

Unlike passenger cars, motorhomes have a statutory maximum for vehicle tax. Motorhomes with Euro 4 or better: maximum 800 euros per year. Motorhomes with Euro 3 to Euro 1 (S3 to S1): maximum 1,000 euros per year. This cap only matters for very heavy motorhomes. A 7.5-tonne motorhome with Euro 4 pays 440 euros (10 units × 16 euros + 28 units × 10 euros), well below the cap – at Euro 4 the 800-euro cap is only reached at around 14,800 kg.

Practical Calculation Examples

Compact Motorhome (3,500 kg, Euro 5)

Weight units: 3,500 / 200 = 17.5, rounded up to 18, of which 10 up to 2,000 kg. Tax: 10 × 16 euros + 8 × 10 euros = 240 euros per year. That equals 20 euros per month.

Semi-Integrated Motorhome (4,200 kg, Euro 4)

Weight units: 4,200 / 200 = 21, of which 10 up to 2,000 kg. Tax: 10 × 16 euros + 11 × 10 euros = 270 euros per year. That equals 22.50 euros per month.

Older Motorhome (3,800 kg, Euro 2)

Weight units: 3,800 / 200 = 19, of which 10 up to 2,000 kg. Tax: 10 × 24 euros + 9 × 10 euros = 330 euros per year. That equals 27.50 euros per month. An emission class upgrade to Euro 4 (if technically feasible) would reduce the tax to 10 × 16 + 9 × 10 = 250 euros – a saving of 80 euros per year.

Registration Tips for Motorhome Owners

Optimize Weight

Since tax is calculated by gross weight, it pays not to set the permissible gross weight unnecessarily high. An up-rating from 3,500 to 3,800 kg (for example, for more payload) increases the tax by 10 euros per year (at Euro 4). Conversely, a down-rating – if the vehicle is suitable – can reduce the tax.

Use Seasonal Registration

Many motorhomes are only used during the warmer months. With seasonal plates (e.g., April to October, 7 months), you only pay the proportional tax: at 240 euros annual tax, that would be 140 euros for 7 months. During the remaining months, the vehicle must be parked on private property.

Check the Emission Standard

For older motorhomes, a retrofit (e.g., particulate filter) can improve the emission class and substantially reduce tax. For a motorhome with Euro 2 and 4,000 kg gross weight, however, upgrading to Euro 4 only cuts the tax from 340 to 260 euros a year – so a retrofit only pays off for tax purposes if it is cheap or needed anyway for low-emission zones.

Vehicle Tax for Motorhomes: Weight, Emission Class & Calculation