Car tax - worth knowing and guide to calculate yourself

the car tax must be paid by the owner for owning a car. The amount of the tax depends mainly on the pollutant emissions of the car. Few kfzs are completely exempt from it. The calculation and amount of the car tax is very easy to understand. In this guide, you will find out which factors are included in the calculation, how to calculate your car tax yourself, and what tricks you can use to save money.

Principle of the calculation of the motor vehicle tax

Many factors are included in the taxation. These apply to the car as a whole, the engine and especially the exhaust gas cleaning system. Exhaust gases always contain pollutants that are either gaseous or solid. Internal combustion engines are categorized according to their pollutant emissions. Here, the type of exhaust gas purification is decisive. The following has always applied: the less emissions the car emits, the less car tax will be due.

The car tax is mainly a legal aid, to make car drivers to encourage the purchase of environmentally friendly cars. The cost per car ranges from total tax exemption for electric cars to over a thousand euros for old polluters.

The most important factors of the tax calculation are:

type and size of the drive
pollutant emission, emission class
Age of the car (date of first registration)
Total weight and classification of the use of the car

Classification of the type of drive

The engine type plays a significant role in determining the vehicle tax. A distinction is made here between four drive systems:

gasoline engine
diesel engine
Wankel engine (rare)
Electric motor

The internal combustion engines basically pay car tax. The amount of the tax depends on the engine size, especially on the size of the displacement. Diesel is clear more expensive than the other drives, since its emissions are the highest. It is not without reason that some cities have already introduced a diesel driving ban. Wankel engines and two-stroke engines are very rare and are usually charged according to separate regulations.

The electric motor does not burn fuel. The e-car is therefore exempt from vehicle tax for ten years. Subsequently, cars that run purely on electricity receive a concession of 50 on the motor vehicle tax. (as of june 2020)

A hybrid usually uses gasoline and electric. Here only the gasoline engine is taxed. The electric motor, as with the e-vehicle, falls out of the tax calculation. Thanks to the small gasoline engines, the hybrid has tax advantages compared to the pure gasoline engine. Thanks to a tax-free base amount, hybrids are often completely exempt from vehicle tax.

taxation according to pollutant class

schadstoffklasse-fahrzeugbrief KFZ-Steuer - worth knowing and adviser to the self-calculation

Generally the percentage of carbon monoxide (CO content), soot particles, particulate matter and nitrogen oxide in exhaust gas decisive for the determination. Gasoline engines enjoy advantages over diesel, as they have a higher soot content in the exhaust gas. Every combustion engine receives a emission standard. The standards are called euro 0 to euro 6, whereby no more vehicles are manufactured with euro 5, euro 4 or below. The old D standards D3, D4 applied only for germany and were by the EU standards replaces.

For cars registered after July 2009, the emission class no longer plays a direct role in calculating the vehicle tax, but rather the associated pollutant emissions. CO values are given by the manufacturer in g/km. depending on the registration year, a certain base contribution is tax free. This is currently (June 2020) at 95 g/km. Above this limit 2 € per gram due.

Compliance with these values is checked at the tuv in the course of the exhaust emission test. If something in the exhaust system is defective due to wear, the car emits more than it should. the broken part must be repaired in this case before the car gets a new sticker.

age of the car

The age determines the taxation of the car in two ways. First, the age is decisive for the type of classification, because the calculation of the car tax has changed several times in the past. For cars of certain age categories therefore apply special regulations such as higher base amounts, in order not to disadvantage them too much. This concerns mainly cars in the range of youngtimers with an age between 10 and 20 years.

There are further special regulations for classic cars. These do not comply with the modern euro classes and would therefore have to be taxed extremely high. However, due to their small share of the market, they are often almost completely exempt from tax.

Classification of the car

The regulations on vehicle tax apply to all cars, irrespective of their size or total weight. There are differences between cars, motorcycles and commercial vehicles. As a passenger car counts everything that can not be classified otherwise. Are not passenger cars:

Motorcycles
TRUCK
Vehicles used for agricultural purposes (e.g. B. tractor)
Construction vehicles
Trailers

trucks, tractors and construction vehicles count as commercial vehicles and will be charged accordingly more favorably taxed. examine your car: possibly you can make a truck out of it by small conversions and tricks and Save car tax. Some station wagons and vans, for example, meet the requirements for registration as a truck if the additional seats in the rear are permanently removed. But there are no fixed rules when a car counts as a truck. In any case, it is important that the cargo area is larger than the passenger compartment and that the two are separated from each other.

Summary: step by step car tax calculation

The last reform of the car tax has simplified the calculation. At cars as of july 2009 therefore only need two values, to calculate your tax yourself.

So you pay the Car tax for the engine:

gasoline vehicles: 2 € per 100 cm or part thereof 2
Diesel: 9,50 € per 100 cm or part thereof 2

To this must be added the Car tax for pollutant emissions:

2 € per gram of CO2 above the basic amount of 95 g/km

For the following vehicles more favorable exceptions:

Calculation of the car tax – instruction with examples

New cars since july 2009 are subject to strict regulations regarding the exhaust emission standard. For older vehicles, you must note the date of first registration. Depending on the year of registration, special regulations apply to these cars to this day.

Example 1: hybrid new car

Mr. M. In 2020, buy a car with hybrid propulsion and a gasoline engine of 1.2 liters, environmentally aware. The pollutant emission is 89 g/km. Annually he must now pay in car tax:

Gasoline engine: 12 x 2 € per 100 ccm = 24 €
pollutant emission: 89 g/km minus basic amount 2020 of 95 g/km = 0 €
Car tax: 24 € per year

Example 2: young used gasoline

Mrs. R. Buys a suzuki swift as a gasoline engine from 2016 with 100 KW and 1.6 liters displacement. The pollutant emission is 147 g/km. Your car tax is calculated as follows:

gasoline engine: 16 x 2 € per 100 ccm = 32 €
pollutant emissions: 147 g/km minus 2020 base amount of 95 g/km x 2 €/g = 104 €
Vehicle tax: 136 € per year

Example 3: young used diesel

Mr. S. Purchases a renault scenic from 2015 with 96 KW and 1.6 liter displacement. The car emits 119 g/km of pollutants. Here, the tax office charges him:

Diesel engine: 16 x 9,50 € per 100 ccm = 152 €
pollutant emission: 119 g/km minus base amount 2015 of 95 g/km x 2 €/g = 48 €
car tax: 200 € per year

example 4: older petrol engine

Mr. A. Buys for short distances an old 4er golf from the year 2000. The car has 85 KW at 2.0 liters and emits 190 g/km. With him the following tax is due by the older bill:

20 x 6,75 € per 100 ccm for euro 3 = 135 €
Car tax: 135 € per year

Example 5: older diesel

Woman G. Buys a golf IV just as old as mr. A for occasional trips on the highway., but as diesel with particulate filter. Your 1.9 liter turbodiesel produces 81 KW and moderate emissions of 172 g/km. She is shocked when she learns the amount of the car tax:

19 x 15,44 € per 100 ccm at euro 3 = 293 €
Car tax: 293 € per year

Example 6: van

Mr. E. buys for occasional use a mercedes sprinter of 2015 as diesel with a gross vehicle weight of 4200 kg. Due to the large engine capacity of 2.2 liters and emissions of 241 g/km, he expects a very high car tax. The car is classified as a truck without any tricks. When opening the notice, Mr. E. Pleasantly surprised:

Zul. Total weight: 4200 kg
emission class: euro 5
Car tax: 148 € per year

Calculate your own car tax before buying

You want to buy an older car to save money and are afraid of a nasty surprise when it comes to car tax? No problem: with the help of our guide, you can calculate the car tax of your car yourself before you buy it. Here’s how to find out the exact cost and actual savings compared to a newer car!