Your guide to German vehicle tax - what you need to know in 2024

Calculating your road tax may seem complicated at first, but don't worry, the Federal Ministry of Finance provides a handy online tool to help you work out the annual cost quickly and easily. The tax for your vehicle is calculated based on various criteria such as CO₂ emissions and engine capacity.

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**How does the vehicle tax calculation work?

Vehicles that emit a lot of pollutants and CO₂ are taxed more heavily. This is part of the incentive to promote more environmentally friendly cars and thus minimize the ecological footprint. To calculate your vehicle tax, simply enter the type of vehicle (e.g. car or motorcycle), the drive type (diesel or petrol), the engine capacity and the CO₂ emissions in the tax calculator of the Federal Ministry of Finance. You can find this data in your registration certificate part I.

Since 2021, there have been new regulations due to the 2030 climate protection program, which tax particularly fuel-intensive new cars more heavily. These changes take into account CO₂ emissions according to the WLTP test procedure, which provides more realistic consumption data than the old NEDC cycle. For cars registered after September 1, 2018, this may mean that you as a new owner will pay higher taxes than someone who registered their vehicle before this change.

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Tax composition 2024

This is the tax composition in 2024 for vehicles registered after January 1, 2021.

Source Zoll Online

Easily calculate your tax requirements with our free online car tax calculator.

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Vehicle tax for older vehicles:

Cars that were registered for the first time before November 5, 2008 are still subject to the old vehicle tax regulations, which are based on both engine capacity and emission class. The changeover of these vehicles to the CO₂-based tax, originally planned for 2013, has not yet taken place.

For vehicles registered for the first time between November 5, 2008 and June 30, 2009, the vehicle tax is calculated according to the method that is more favorable for the owner, i.e. either according to the old engine capacity tax or the new CO₂ tax. The vehicle owner does not have to do anything for this calculation according to the so-called "more favorable regulation"; the tax office carries out the calculation automatically.

Cars registered for the first time from July 1, 2009 are subject to the CO₂-based tax. For these vehicles, the first 120 g/km of CO₂ emissions are tax-free for first registrations up to December 31, 2011. For vehicles registered from January 1, 2012, this tax-free allowance drops to 110 g/km, and for vehicles registered from January 1, 2014, it drops further to 95 g/km. The graduated tax rates introduced in 2021, which are based on CO₂ emissions, do not apply to these older vehicles.

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Calculation for electric cars:

Electric cars are exempt from vehicle tax until the end of 2030, which makes the purchase of such models even more attractive. And if you drive a vehicle with alternative fuels such as LPG or natural gas, you often benefit from lower tax rates thanks to lower CO₂ emissions.

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Vehicle tax for motorcycles:

For motorcycles, the vehicle tax is 1.84 euros per year per 25 cm³ cubic capacity or part thereof. For light motorcycles with a maximum rated power of 11 kW and a cubic capacity of up to 125 cm³ for combustion engines, no vehicle tax is levied as they are exempt from registration. This also applies to mopeds that have a maximum design speed of 45 km/h, have an internal combustion engine with a displacement of 50 cm³ or less or are equipped with an electric motor with a rated continuous output not exceeding 4 kW.

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**Special circumstances

If you have special circumstances, such as a disability, you can also apply for tax concessions or exemptions. These apply specifically to the vehicle used due to the disability.

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**Conclusion

All in all, vehicle tax is an important part of your vehicle costs