How is vehicle tax calculated in Germany?

Since September 2018, German vehicle tax (Kfz-Steuer) for passenger cars 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. 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 €4.50 per g/km. Older vehicles (registered before September 2018) 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 pays about €78 per year. A comparable diesel with 1,600 cc and 110 g/km costs around €184. Electric vehicles registered before 2026 are completely tax-free until the end of 2030. Use our calculator above to determine the exact amount for your vehicle.

Are electric cars really tax-free?

Yes, pure battery electric vehicles (BEVs) with first registration up to and including December 31, 2025 are exempt from vehicle tax until December 31, 2030. This exemption does not apply to plug-in hybrids, as they have a combustion engine. After the exemption expires, weight-based taxation is planned. For EVs registered from 2026 onwards, the tax exemption no longer applies and a new calculation model is expected.

What changes in vehicle tax in 2026?

The most significant change in 2026 concerns electric vehicles: only EVs registered by the end of 2025 will continue to enjoy the tax exemption until 2030. Electric vehicles registered from 2026 will likely be subject to weight-based taxation. 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 registered from September 2018. 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 €2.50/g, 136–155 g/km at €3.00/g, 156–175 g/km at €3.50/g, 176–195 g/km at €4.00/g, and €4.50/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 €85 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. Vehicles registered before September 2018 continue to be taxed based on their emission standard rather than CO₂.

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 registered before 2026 eliminates the tax entirely (until 2030). 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 over €350. 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 are: Euro 4, Euro 5, and Euro 6: 16.00 euros. Euro 3: 24.00 euros. Euro 2: 32.00 euros. Euro 1 and worse: 40.00 euros.

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 or worse: maximum 1,000 euros per year. This cap kicks in particularly for heavy motorhomes. A 7.5-tonne motorhome with Euro 4 would theoretically pay 608 euros (38 units x 16 euros), which is below the cap -- but the cap applies, for example, from 10,000 kg (50 units x 16 = 800 euros).

Practical Calculation Examples

Compact Motorhome (3,500 kg, Euro 5)

Weight units: 3,500 / 200 = 17.5, rounded up to 18. Tax: 18 x 16 euros = 288 euros per year. That equals 24 euros per month.

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

Weight units: 4,200 / 200 = 21. Tax: 21 x 16 euros = 336 euros per year. That equals 28 euros per month.

Older Motorhome (3,800 kg, Euro 2)

Weight units: 3,800 / 200 = 19. Tax: 19 x 32 euros = 608 euros per year. That equals 50.67 euros per month. An emission class upgrade to Euro 4 (if technically feasible) would reduce the tax to 19 x 16 = 304 euros -- a saving of 304 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 48 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 288 euros annual tax, that would be 168 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. The investment typically pays for itself within three to four years for a motorhome with Euro 2 and 4,000 kg gross weight.