Vehicle Tax (Kfz-Steuer) – How is it calculated?

1. What factors influence vehicle tax (Kfz-Steuer)?

Factor Explanation
Fuel type Petrol, diesel, electric, gas
Engine size (Hubraum) Calculated per 100 cm³
CO₂ emissions Grams per kilometer
First registration date Tax rules vary by year
Vehicle type EVs have special rules

2. Tax calculation method (for vehicles registered after 1 July 2009)

Petrol:

Item Rate
€2 per 100 cm³ engine size 2 €/100 cm³
€2 per gram of CO₂ above 95 g 2 € per excess gram

Diesel:

Item Rate
€9.50 per 100 cm³ engine size 9.50 €/100 cm³
€2 per gram of CO₂ above 95 g 2 € per excess gram

Example: Petrol vehicle

  • Engine: 1,600 cm³

  • CO₂: 120 g/km

  • Registered after 1 July 2009

Step 1 – Engine tax:
1,600 ÷ 100 = 16
16 × 2 € = 32 €

Step 2 – CO₂ tax:
120 – 95 = 25 g
25 × 2 € = 50 €

→ Annual Kfz-Steuer = 82 €


Electric vehicles

Registration date Tax
Until 31 Dec 2025 10-year full exemption
From 1 Jan 2026 Gradual reduction until 2030
After 2030 Normal taxation

Commercial / heavy vehicles

  • Tax depends on gross weight (zGG) and number of axles

  • Calculated using Zoll (Customs) tables


Important notes

  • Tax is paid annually, usually via SEPA direct debit

  • You cannot register or drive a car without paying tax

  • Official calculator: kfz-steuerrechner.de


Key terms

German term Meaning
Kfz-Steuer Vehicle tax
Hubraum Engine displacement
CO₂-Ausstoß CO₂ emissions
Benzin / Diesel Petrol / Diesel
Elektroauto Electric vehicle
SEPA-Lastschrift Direct debit authorization

The editorial team strives for accurate content; however, errors may appear. Always confirm with official authorities.


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