From which tax amount is half-yearly payment possible?

When the annual tax is more than 500 euros; the surcharge is 3 percent.

How high is the surcharge for quarterly payment?

6 percent, possible with an annual tax of more than 1 000 euros.

Yes. The amount is rounded down to full euros.

Paying German vehicle tax: yearly, half-yearly, surcharge

Q: What does registration via Zevra cost?

With Zevra, registration costs from 10 € per case, deregistration 2 € net, plus official fees.

In short: Paying German vehicle tax is done for 1 year in advance. If the annual tax is more than 500 euros, half-yearly payment with a 3 percent surcharge is also possible. Above 1 000 euros, quarterly payment with a 6 percent surcharge is possible. With Zevra, registration costs from 10 € per case.

At which intervals is motor vehicle tax paid? This page sums up § 11 of the German Motor Vehicle Tax Act for the trade.

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: 2026-10-12 · Zevra editorial team · Reviewed by M. Gabal, owner

Paying German vehicle tax: yearly, half-yearly or quarterly (§ 11 KraftStG)

Which payment intervals exist?

Which payment intervals exist?
Interval	Condition	Surcharge
yearly	always possible	none
half-yearly	annual tax above 500 euros	3 percent
quarterly	annual tax above 1 000 euros	6 percent

The tax is always paid in advance.

How is the instalment calculated?

With half-yearly payment the tax is half of the annual tax plus a 3 percent surcharge. With quarterly payment it is a quarter of the annual tax plus a 6 percent surcharge.

The amount to be paid is rounded down to full euros.

Can the payment interval be changed?

Yes, if the change is notified in writing before or at the latest when the newly payable tax falls due.

When is the tax calculated by days?

when tax liability exists for a fixed period,
when a season plate is assigned,
on application by a tax debtor with more than 1 vehicle, to reach a uniform due date.

With season plates the tax for each day is the 365th part of the annual tax; 29 February is not counted in leap years.

What applies to foreign vehicles?

For foreign vehicles entering Germany for a temporary stay, the tax is paid by the day. The days need not follow one another directly.

What does this mean for dealers?

For dealers with many vehicles, a uniform due date can simplify accounting.

With Zevra the dealer files registration and deregistration in the dealer portal. Registration costs from 10 € per case, deregistration 2 € net, plus official fees.

Related to this topic:

Next step for your business. How businesses put this topic into practice with Zevra: Import dealers · Leasing companies · How Zevra works · View pricing

Digital registration in figures

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

Sources: Kraftfahrzeugsteuergesetz (KraftStG) § 11 – Entrichtungszeiträume · Kraftfahrzeugsteuergesetz (KraftStG) § 5 – Dauer der Steuerpflicht · Sources · Vehicle figures: tax, insurance, fines

Paying German vehicle tax: yearly, half-yearly or quarterly (§ 11 KraftStG)