How is the annual tax for cars made up? This page lists the rates from § 9 of the German Motor Vehicle Tax Act.
Zevra is the B2B platform for digital vehicle registration for car dealers, registration services and fleets: cases are entered in the dealer portal and filed nationwide by power of attorney with qualified electronic signature – from €10 per registration, no base fee, no minimum volume.
Last updated: · Zevra editorial team · Reviewed by M. Gabal, owner
What does engine size cost for cars?
| Engine | Annual tax per 100 cm³ of engine size |
|---|---|
| Spark-ignition engine (petrol) | 2 euros |
| Compression-ignition engine (diesel) | 9.50 euros |
Each started 100 cm³ counts in full. The rates apply to cars first registered from 1 July 2009.
What does each gram of CO₂ above 95 g/km cost?
| Emission value | Amount per gram |
|---|---|
| above 95 g/km up to 115 g/km | 2.00 euros |
| above 115 g/km up to 135 g/km | 2.20 euros |
| above 135 g/km up to 155 g/km | 2.50 euros |
| above 155 g/km up to 175 g/km | 2.90 euros |
| above 175 g/km up to 195 g/km | 3.40 euros |
| above 195 g/km | 4.00 euros |
The scale applies to cars first registered from 1 January 2021.
What applies to cars first registered from July 2009 to the end of 2020?
- the same amount for engine size,
- plus 2 euros for every gram of CO₂ per kilometre above the threshold,
- threshold: 120 g/km until the end of 2011, 110 g/km from 2012, 95 g/km from 2014.
What counts is the threshold at the time of first registration.
How are motorcycles and trailers taxed?
For motorcycles with reciprocating engines, the annual tax is 1.84 euros per 25 cm³ of engine size.
For trailers it is 7.46 euros per 200 kg of total weight, at most 373.24 euros.
What does the tax for red plates cost?
For red plates for recurring use and for historic vehicle plates, the annual tax is 191.73 euros. If they apply only to motorcycles, it is 46.02 euros.
Red plates for test drives by inspectors are excluded.
What does this mean for dealers?
For dealers, the scale explains why the CO₂ value in the vehicle documents determines the tax.
With Zevra the dealer files registration and deregistration in the dealer portal. Registration costs from 10 € per case, deregistration 2 € net, plus official fees.
- German vehicle tax liability: start, end and minimum term under § 5 KraftStG
- Vehicle tax at registration: SEPA mandate and tax arrears
- Registering an electric car in Germany: tax exemption and E plate
- Green number plates: plates for tax-exempt vehicles in Germany
- Paying German vehicle tax: yearly, half-yearly or quarterly (§ 11 KraftStG)
- German vehicle tax for motorhomes, vans and trucks: rates by total weight
- Vehicle tax notice in Germany: assessment, reassessment and tax base (§ 12 and § 8 KraftStG)
- German vehicle tax: who is the tax debtor and what is taxed? (§ 7 and § 1 KraftStG)
- Temporary registration proof: valid for 10 days
- Documents posted by the authority: within 6 days
- Digital deregistration: documents from 01.01.2015
- Digital registration: documents from 01.01.2018
- Registration with Zevra: €10 net
- Deregistration with Zevra: €2 net · base fee: €0
Deadlines and cut-off dates according to: Bundesministerium für Verkehr
Read more
- Vehicle registration fees in Germany: official fees at the counter and online
- Operating licence lapsed: when modifications to the vehicle end it (§ 19 StVZO)
- Individual operating licence under § 21 StVZO: application, expert report and retention
- Historic vehicle report under § 23 StVZO: requirements for the H plate
- Compulsory motor insurance in Germany: duty to insure, term and penalty
- Minimum insured sums in German motor liability insurance: amounts per claim
- Making, selling and issuing number plates: notice duty under § 6b StVG
- Number plate misuse under § 22 StVG: punishable acts and penalty
- Fines in German vehicle registration: standard rates from the schedule of fines
- German vehicle tax liability: start, end and minimum term under § 5 KraftStG
- German number plate size and font: dimensions, FE font and character count (annex 4 FZV)
- Paying German vehicle tax: yearly, half-yearly or quarterly (§ 11 KraftStG)
- German vehicle tax for motorhomes, vans and trucks: rates by total weight
- German vehicle tax and severe disability: exemption and reduction under § 3a KraftStG
- Trailer without vehicle tax in Germany: green plate and trailer surcharge (§ 10 KraftStG)
- Operating licence for vehicle parts under § 22 StVZO: licence, inspection and type mark
- Claims history statement in Germany: deadline, content and equal treatment (§ 5c PflVG)
- Foreign vehicle in Germany: insurance, Green Card and frontier insurance
- General operating licence for vehicle types in Germany: grant, duties and lapse (§ 20 StVZO)
- Design approval for vehicle parts in Germany: duty, test mark and exceptions (§ 22a StVZO)
- Vehicle tax notice in Germany: assessment, reassessment and tax base (§ 12 and § 8 KraftStG)
- E-scooter and other small electric vehicles in Germany: operating licence, insurance sticker and minimum age (eKFV)
- German vehicle tax: who is the tax debtor and what is taxed? (§ 7 and § 1 KraftStG)
- Provisional cover in German motor liability insurance: start, end and duties (KfzPflVV)
- Logbook order in Germany: order, entries and retention for keepers (§ 31a StVZO)
- Keeper liability for stopping or parking offences in Germany: when the keeper bears the costs (§ 25a StVG)
- Individual approval for vehicles in Germany: conditions, expert report and revocation (§ 13 EG-FGV)
- Car dealerships
- Registration services
- Fleet operators
- Motorcycle dealers
- Import dealers
- Pricing
Sources: Kraftfahrzeugsteuergesetz (KraftStG) § 9 – Steuersatz · Kraftfahrzeugsteuergesetz (KraftStG) § 1 – Steuergegenstand · Kraftfahrzeugsteuergesetz (KraftStG) § 3d – Steuerbefreiung für Elektrofahrzeuge · Sources · Vehicle figures: tax, insurance, fines