In this car tax guide, we take an in-depth look at car tax. Whether diesel, gasoline or electric vehicle. We explain to you how the calculation of the tax is made up and where you can save money. With the car calculator you can reliably calculate the costs for the vehicle tax.
The car tax is an important purchase criterion when buying a car. Especially due to the new test procedure WLTP the motor vehicle tax increases. Therefore, it makes sense to compare maintenance costs intensively before buying, to use possible further savings potentials, as well as to think about other cost factors. In this guide, we answer all your questions about vehicle tax and show you ways to reduce your current vehicle costs.
What is the car tax?
Since 01 January 2009, the German motor vehicle tax has been.06.2009 a federal tax. Responsible for the collection of the tax revenue is since 01.07.2014 the federal tax. The respective customs administration authorities, the responsible district cities or. City councils, collect the vehicle tax from all car owners accordingly. Collected annually, motor vehicle taxes rake in billions in tax revenue.
According to the consumer principle, vehicle owners are obliged to pay the motor vehicle tax so that damage to roads can be repaired by those who caused it. However, the use or the calculation of the. The distribution of tax money. Critics accuse the federal tax administration of using tax revenues for purposes other than those originally intended.
Who has to pay car tax?
All vehicles are subject to taxation upon registration. The motor vehicles are automatically registered with customs, which collects the tax for one year in advance. The payment of the tax can also be made per quarter or semi-annually, but this costs more. Whoever pays the car tax once a year thus saves money.
Car registered. When is the car tax due??
The car tax is collected once a year by the respective customs authority via SEPA direct debit mandate. When registering a motor vehicle, the sepa direct debit mandate must usually be signed at the registration office. The vehicle tax is determined from the date of registration. then customs will collect the tax at a later date.
car deregistered: when will the car tax be refunded?
With the deregistration of your car the obligation to pay the car tax expires. Therefore you get the in advance too much paid KFZ tax back. The responsible customs office will write a letter about this about three weeks after deregistration. If you register another car in your name in the meantime, your tax credit with the customs office will usually be offset against the new tax liability.
What happens if I have not paid car tax?
If the vehicle tax is not paid, you will quickly receive a reminder from the customs authority. If the customs office is unable to debit the tax debt from the account or if the transfer of the tax debt is not made, then additional costs will be incurred.
After the first reminder follows quickly the second reminder. If the second reminder period expires, the regulatory authority will take action. The public order office is authorized to immobilize the car in case of non-payment of the tax debt.
This will be used quickly if the tax is not paid. officials then remove the stickers on the license plate, so that the operating license of the car expires. In order for a new vehicle to be registered, the owner of the old vehicle must pay the tax debt.
The registration of a new car is not possible as long as the tax debt is still valid.
How to calculate the car tax?
Here you can calculate your car tax Car tax calculator
Since 2009, the amount of CO2 emissions and the pollutant class are also taken into account in the vehicle tax. With the new WLTP measurement procedure, the vehicle tax increases significantly because more realistic values are determined.
For the calculation of the vehicle tax the following data are necessary, which can all be found in the vehicle registration certificate (registration certificate part 1):
The different pollutant classes also play an important role in the calculation. Depending on the emission class of the vehicle, a distinction can be made between a low-emission and a non-low-emission vehicle.
The following costs are due for the pollutant classes:
| euro 0 (with ban on ozone emissions) | 26,36€ | 37,58€ |
| euro 0 (without the ban on ozone) | 21,07€ | 33,29€ |
| euro 1 | 15,13€ | 27,35€ |
| euro 2 | 7,36€ | 16,05€ |
| euro 3 (and better) | 6,75€ | 15,44€ |
This is how you calculate how much car tax you have to pay:
For the calculation of the car tax two components are essential.
Example calculation: you have an audi A4 2.0 TDI (displacement 1968) with a first registration of 2009. You have to pay 9.50 euros per 100 cubic centimeters or part thereof.
20 x 9,50 euro = 190 euro
In addition, there is the emission of pollutants, where the date of first registration is important. The vehicle was registered in 2009. The limit value for pollutant emissions was 120 g/km carbon dioxide. However, the audi exceeds the limit value by 34 g/km. For each gram you have to pay 2 euro additionally.
2 x 34 euro = 68 euro. In addition, the basic amount of 190 euro. Thus the car tax for the audi amounts to 258 euro per year.
Which cars are taxed by the car tax?
Electric vehicles and the car tax
when first registered after may 18, 2011 the electric vehicle is exempt from vehicle tax for ten years. Why is it so? This is because the electric cars do not emit pollutants during operation. But for the taxation of cars, the emission of pollutants is decisive. Therefore, electric vehicles are currently not taxed. Furthermore, the car tax tires should stimulate electromobility.
Vintage car with H license plate
30 years after the first registration by a registration authority, a car can obtain an H license plate. For this, the vehicle must meet some criteria. If the oldtimer gets the registration, the owner gets a tax reduction. A flat rate of 191.73 euros is collected for oldtimers with H license plates.
motorhomes
as soon as a vehicle is classified as a motorhome, the taxation will of course change as well. In order for such a classification to be possible, the motorhome must be able to be used as a living space. The vehicle tax is calculated on the basis of the vehicle weight and the pollutant class.
Motorcycles
two-wheelers are taxed according to the size of the engine capacity. Motorcycles up to 125 cubic centimeters are tax-free. From 125 cubic capacity, €1.84 will be due for every 25 cubic centimeters of cubic capacity or part thereof
Trailers
the weight of the trailer is decisive for the calculation of the tax rate. For every 200 kilograms, 7.46 euros will be due. The maximum limit is 373 euros.
Trucks
trucks will be taxed according to their gross vehicle weight rating. The tax is increased for every 200 kilograms or part thereof up to 3.5 tons. From 3.5 tons, the pollutant class and the noise class are also included in the tax.
How will the WLTP measurement procedure change the vehicle tax from september 2018??
As a result of the diesel emissions scandal, which has sent shockwaves through the German automotive industry, the EU Commission, together with Japan and India, introduced the WLTP on 1 January 2009. June 2017 decided that a new test procedure for exhaust emission values for motor vehicles is necessary.
The test procedure is intended to prevent manipulation in the future. The fuel consumption test cycle is much more realistic than the previous NEDC measurement procedure. WTLP stands for "worldwide harmonized light vehicles test procedure". With the new measurement standard, vehicles are tested in real operation so that the measured values are more realistic. The consequences resulting from the new test procedure are significantly.
Because the WLTP procedure significantly increases the measured CO2 emissions, which in turn results in a significant increase in the vehicle tax amount. The paradox is that especially for small cars with low engine power, the tax amount will increase significantly.
This is due to the fact that now out of town is accelerated to 130 km/h. Small cars with small engines have to use much more power for this purpose. Accordingly, pollutant emissions increase for small cars, while cars with high engine power do not emit significantly more pollutants.
Changes due to the introduction of more realistic test procedures for emission values for exhaust pollutants and carbon dioxide:
All new vehicles registered on or after 01. Vehicles registered before September 2018 will be taxed according to the new emissions test procedure. For vehicles registered before 01. If the vehicle was registered for the first time on September 1, 2018, it will be protected from taxation. These will continue to be classified according to the old tax procedure. Therefore the taxation for older vehicles does not increase.However, for all vehicles registered after 01. If the vehicle is registered before September 2018, the new procedure applies.
The basic amount is based on the engine capacity, but the tax authorities charge a CO2 tax of two euros for every gram above the tax-free limit of 95g/km. What sounds like little, however, has significant effects.
Here you can calculate the car tax according to the WLTP test:
Tax concessions and exemptions from vehicle tax
The German Motor Vehicle Tax Act (kraftstg) provides for various tax concessions in certain circumstances. These are always property or vehicle related. The tax breaks will not only affect owners of electric vehicles, but also the severely disabled and vehicles used only for agricultural purposes.
Severely disabled persons can receive tax relief if certain circumstances permit such relief. If a tax exemption is granted, no motor vehicle tax has to be paid. If a tax reduction is granted, the amount of vehicle tax will be reduced by half (50%).
The vehicle must be marked for such tax relief for severely disabled persons. The tax exemption for severely disabled persons applies at:
H = helplessness in the activities of daily life
BI= blindness or high degree of visual impairment
ag = exceptional walking disability
The marking takes place in the heavy handicapped identity card. This contains various marks, according to which the tax concession is determined.
The tax reduction of 50% applies to:
G = walking disability
GI = deafness
The identification is done by a separate card with an orange area imprint. Furthermore, there are tax exemptions that apply to certain vehicles that are used for a specific purpose only. In particular, agricultural vehicles, buses, road cleaning vehicles, tractors, fire engines, emergency service vehicles, and caravans and vans used by the exhibition industry are generally exempt from tax.
What do green plates mean? Agricultural vehicles receive green registration plates with a tax advantage
Every tax reduction is always related to a specific item or person. This means that if the vehicle is misused or used by another person, the tax advantage may be nullified.
In order to claim the various tax benefits, forms must be filled out, which are only available at the customs office
For all tax exemptions according to paragraph 3 of the motor vehicle tax law, the following form must be used:
For vehicles used in forestry and agriculture, the following form must be used:
For tax benefits for severely disabled persons, the following form must be completed:
You can find more information on tax advantages for motor vehicle tax on the customs page:
How can I save on car tax?
Basically there is the possibility to save money on the car tax. However, this usually requires improvements to be made to the vehicle to reduce pollutant emissions.
gasoline vehicles, which are taxed the pollutant class euro 1, can be retrofitted with a cold run regulator. Due to the cold run regulator the engine warms up faster to operating temperature, so that the fuel can be burned better. This has a positive effect on the emission values.
As soon as the cold run regulator is retrofitted, the vehicle is classified in the more favorable emission class euro 2 or D3. The cost of the retrofit is between 100 and 250 euros, depending on the brand, including installation. It is usually worthwhile to install the cold run regulator, because by the retrofit you can save significantly tax.
In the case of older diesel vehicles, retrofitting must be carefully considered. Although diesel vehicles with euro 1 to euro 3 are much less likely to be found on the roads, some models are still in great demand. Especially the different VW T4 models are still popular.
The cost of retrofitting the various catalytic converters is, however, quite expensive, so it should be weighed up whether such a retrofit makes sense.
The older volkswagen T4 california westfalia models are still very popular vehicles. Here, the retrofitting of the OXI catalytic converter or the particulate filter is worthwhile. This improves the emission values, which in turn has a positive effect on the vehicle taxation.
Basically, the vehicle tax is a small item in the total annual costs of a vehicle. Car insurance and ongoing car financing are much more expensive. If you compare the running costs, you can save a lot of money. Below we go into how you can reduce running costs.