Why Do Diesels Pay More Vehicle Tax?
At first glance, vehicle tax for diesel cars appears unfair: the displacement rate is 9.50 euros per started 100 cc – nearly five times the 2.00 euros for petrol vehicles. But this surcharge has a concrete reason: the energy tax (formerly mineral oil tax) on diesel fuel in Germany is significantly lower than on petrol. Per liter, diesel drivers pay roughly 18 cents less in energy tax. The higher vehicle tax is intended to partially compensate for this advantage at the pump.
Comparing Displacement Rates
The difference becomes particularly pronounced with larger engines. A 1,500 cc petrol engine pays 30 euros in displacement tax per year. A 1,500 cc diesel pays 150 euros – five times as much. For a 2,000 cc engine, the gap widens further: 40 euros (petrol) versus 190 euros (diesel). The displacement disadvantage for diesel vehicles is therefore substantial, amounting to 120 to 300 euros per year depending on engine size.
Diesels Often Have Lower CO₂ Emissions
Diesel engines are generally more efficient than petrol engines of the same power class and emit less CO₂ per kilometer. For a typical compact car, for example, the 1.5-liter petrol engine produces approximately 130-140 g/km CO₂ (WLTP), while the 2.0-liter diesel achieves only 115-125 g/km despite the larger displacement. This means the CO₂ component of vehicle tax is lower for diesel – partially offsetting the displacement disadvantage.
Concrete Comparison: Compact Car 1.5 TSI (Petrol) vs. 2.0 TDI (Diesel)
Let us calculate a specific example: A compact car with a petrol engine (1,498 cc, 130 g/km CO₂, first registered 2024) pays: Displacement: 15 × 2.00 euros = 30.00 euros. CO₂: 20 g (96-115) × 2.00 euros + 15 g (116-130) × 2.20 euros = 40.00 + 33.00 = 73.00 euros. Total: 103.00 euros per year.
The same car with a diesel engine (1,968 cc, 120 g/km CO₂, first registered 2024) pays: Displacement: 20 × 9.50 euros = 190.00 euros. CO₂: 20 g (96-115) × 2.00 euros + 5 g (116-120) × 2.20 euros = 40.00 + 11.00 = 51.00 euros. Total: 241.00 euros per year.
The diesel therefore pays 138 euros more in vehicle tax per year – despite lower CO₂ emissions.
Break-Even Analysis: At What Mileage Does Diesel Pay Off?
The higher vehicle tax for diesel is partially offset by lower fuel consumption. In our comparison, the TDI consumes approximately 4.5 l/100 km while the TSI uses around 5.8 l/100 km. At the nationwide average prices of late September 2026 (diesel around 2.43 euros, Super E10 around 2.27 euros per liter) diesel is currently even more expensive at the pump, but thanks to the lower consumption it still has a cost advantage of roughly 2.2 cents per kilometer.
To offset the 138 euros in additional tax, the diesel would need to be driven at least around 6,200 km per year. Above this mileage, diesel becomes cheaper overall. With typical new car usage (12,000-15,000 km/year), the diesel saves roughly 130-200 euros annually compared to the petrol variant – despite higher vehicle tax. The result depends heavily on fuel prices, which are unusually volatile in 2026.
Conclusion: Diesel Only Makes Sense for High-Mileage Drivers
Vehicle tax alone clearly weighs against diesel. The significantly higher displacement rate of 9.50 euros vs. 2.00 euros creates an additional burden of 100-300 euros per year. Only at annual mileages of approximately 5,000-8,000 km (depending on the model) do the lower fuel costs compensate for these additional costs. For low-mileage drivers, city drivers, and short-distance commuters, a petrol or hybrid vehicle is almost always the better choice from a tax perspective.