All information is without guarantee of correctness and completeness and does not represent tax or legal advice.
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The calculation of the vehicle tax is based on various characteristics of your car.
The engine capacity, CO₂ output and registration date all play a role.
In the following, we give you an overview of which are the most important parameters of the vehicle tax calculation.
For first registrations up until June 2009, the vehicle tax is calculated on the basis of the engine capacity and a key number in the vehicle registration document which allocates your car to a certain pollutant class.
From July 2009, the new system applies, which, in addition to the engine capacity, also includes the CO₂ emissions of your car in the calculation of the tax.
A special feature applies to vehicles registered for the first time between November 2008 and June 2009.
They are calculated according to either the old or the new system – whichever is cheaper.
Two factors determine the new system:
First, that you pay €2 for a petrol engine and €9.50 for a diesel engine for every 100 cm³ of cubic capacity.
Second, the CO₂ output. For this factor, the registration date is relevant again.
Depending on when your car was registered, there is a certain limit value for CO₂ emissions in grams per kilometre, which is tax-free.
For every additional gram emitted per kilometre above these limits, you pay €2.
First registration | Limit (in gramm per kilometer) |
---|---|
Until the 31.12.2011 | 120 g/km |
Starting from 2012 | 110 g/km |
Starting from 2014 | 95 g/km |
For motorcycles, only the cubic capacity is used as the basis for calculating the tax. Per commenced 25 cm³ cubic capacity pays €1.84. If your motorcycle has a maximum cubic capacity of 125 cm³ and an output is not more than 11 kW, it is tax-free. Yay!
Pure electric vehicles benefit from an exemption or reduction of the vehicle tax. For all purely electrically powered vehicles that were or will be registered between 18 May 2011 and 31 December 2020, no vehicle tax has to be paid for 10 years. Electric cars registered until 17 May 2011 were exempt from tax for 5 years. The date of first registration always applies. For example, if you buy a used electric vehicle, you will still receive a proportional tax exemption depending on the first registration date of the vehicle.
For an Oldtimer you pay €191,37 vehicle tax per year.
To get an Oldtimer license plate (H-plate) your car must be at least 30 years old.
The date of first registration is decisive here.
However, age alone is not sufficient. It also depends on the condition of your car.
There is a catalogue of the FIVA (Fédération Internationale des Véhicules Anciens) which defines certain criteria that your car must meet in order to be recognised as a classic car.
These include, for example, an original body and engine.
Before you can obtain an H-plate, your car must be inspected by an expert in a so-called Oldtimer Report.
You can only apply for an Oldtimer license plate once must have passed the Oldtimer Report.
Commercial vehicles, such as trucks or buses, are taxed according to their total mass. The decisive factor is whether they weigh less or more than 3,500 kg. Below a total weight of 3,500 kg, an amount is levied per 200 kg or part thereof, depending on the specific weight. Vehicles over 3,500 kg are additionally taxed according to pollutant or noise class. You can find exact figures here (only in German).
The tax for motorhomes is mainly based on weight. The pollutant class also plays a role. For every 200 kg total weight or part thereof, there is a charge of between €10 and €40.
You can find exact figures
here.
Light vehicles are vehicles such as quads, trikes or similar. Their vehicle tax is calculated on the basis of their cubic capacity and their pollutant emissions. The following sums are due per 100 cm³ cubic capacity or part thereof:
Pollutant Output | Petrol Engine | Diesel |
---|---|---|
Compliance with the limit values laid down in Directive 97/24/EC which are mandatory for such vehicles | €21.07 | €33.29 |
Non-compliance with the limit values of the Directive | €25.36 | €37.58 |