Motor vehicle tax

vehicle tax 2022 – calculate tax with the vehicle tax calculator

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Regardless of whether a new or used car, a motor home or a commercial vehicle is to be purchased, vehicle tax is very often one of several decision-making criteria that lead to the signing of a vehicle purchase contract. For some years now, however, it has not only been the engine capacity, the type of drive and the year of first registration that have been decisive when calculating the vehicle tax. The environmental concept has also found its way into this area, so that the level of CO2 emissions also plays a major role.

For a layman, the tax legislation regarding vehicle tax looks rather complicated and confusing. If you want to calculate the vehicle tax, it is therefore advisable to do so with the help of a vehicle tax calculator. In addition to countless car tax calculators, car insurance comparisons can also be found on the internet, although it is not always clear to the user to what extent these offers are still up to date with the current legal status.

Changes to vehicle tax

In order to provide a stronger incentive for lower-emission vehicles, a new tax will be levied on cars registered for the first time from 1 January 2009. January 2021 increasing tax rates introduced: the higher the CO2 value, the higher the tax rate for the share of the respective stage. As a result, the tax rate increases from 2 euros per g/km in stage 1 (over 95 g/km to 115 g/km) to 4 euros per g/km in stage 6 (over 195 g/km).

CO2 levels

CO2 test value (WLTP) in g/km

Tax rate in euros per g/km

üBer 115 to 135

üBer 135 to 155

üBer 155 to 175

üBer 175 to 195

The resulting individual amounts of the respective stages are added and result in the total amount of the CO2 -related part of the tax.

The assessment of the engine capacity-related part of the tax remains unchanged compared to the previous law, including the flat-rate compensation for diesel passenger cars due to their advantage in the energy tax on diesel fuel.

The new regulation applies not for cars registered on 31. December 2020 are already registered.

Temporary preferential treatment for particularly low-emission passenger cars

Vehicle tax calculator of the federal ministry of finance

Therefore the car-tax calculator of the federal ministry of finance for passenger cars, which gives users the amount of vehicle tax to be paid within a few seconds for most cases. There is an input mask comprising only a few steps that can be used to quickly calculate the expected amount of the vehicle tax. However, the amount of vehicle tax stated in the tax assessment notice is always decisive and legally binding.

In addition to motorcycles, tax law essentially distinguishes between three vehicle groups when determining vehicle tax: passenger cars, commercial vehicles and motor homes.

Vehicle tax for electric vehicles

The ten-year tax exemption for purely electric vehicles was previously restricted to vehicles registered by 31. December 2020 are registered for the first time or completely converted to electric drive systems. The period is now extended. In the future, the tax exemption will apply to first-time registrations of purely electric vehicles and conversions up to 31. December 2025. It is at the latest until 31. December 2030 grants.

After that, the vehicle tax is calculated on the basis of the maximum permissible weight of the vehicle. Hybrid vehicles, which generally obtain part of their drive energy from self-generated electricity, do not receive any comparable tax benefits. They are treated in the same way as diesel or gasoline engine vehicles for tax purposes.

For all other passenger cars, and therefore the majority of passenger cars, the date of first registration is important before all other possible criteria are included in the calculation. The 1. July 2009 as a cut-off date with which changes in tax law came into force.

Owners of passenger cars with gasoline engines, whose vehicles are used up to 30. vehicles registered for the first time on June 6, 2009, pay a vehicle tax based on the size of the engine displacement and the pollutant emissions, which are divided into emission levels E0 to E3 (or better). In the case of diesel vehicles, the emission of particulate matter also plays a role in calculating the correct vehicle tax.

For from 1. The calculation becomes more complicated for passenger cars registered on July 23, 2009: diesel vehicles that were registered for the first time in the years 2011 to 2013 receive a temporary tax exemption if they meet the conditions for the euro 6 emissions standard. All vehicles with combustion engines are charged a kind of basic amount, which is based on the size of the cubic capacity and which per 100 cubic centimeters or part thereof is 2,- (otto/wankel engines) or. 9,50 euro (diesel engines) is. In addition, a further amount is payable, which is based on the level of CO2 emissions, but is also linked to the date of first registration.

Vehicle tax for commercial vehicles

Until now, a special regulation applied to certain light commercial vehicles with a total weight of up to 3.5 t, which have four to nine seats including the driver’s seat and which, due to their nature, can be used primarily for passenger transport: in deviation from the legal traffic classification, these vehicles were taxed at the CO2 and engine capacity-related rates for passenger cars instead of the weight-related tax rates for light commercial vehicles. Consequence was a higher taxation of such vehicles.

As of the enactment of the 7. Motor vehicle registered on 23. October 2020 this special regulation will now be abolished. The owners of these vehicles, most of whom are small businesses, will thus benefit from tax relief. In the future, the taxation of these vehicles will be based on their weight according to their vehicle class.

For the commercial vehicles in the first calculation step, attention is paid to the permissible total weight, and in a further step, the respective emission class, whose designation here begins with an "S", is added. It should be noted that trailers are calculated separately. The Federal Ministry of Finance also provides an up-to-date overview here.

Vehicle tax for caravans

The taxation of caravans The calculation is similar to that for commercial vehicles: Here, the permissible total weight and the emission class (S0 to S4 or better) are also taken into account. However, the tax is limited to a maximum amount. A fact sheet is also available for this type of vehicle.

Motorcycles are taxed according to a clearly laid out system. Here, the cubic capacity and the registration period form the basis for the taxation. The vehicle tax calculator determines for a motorcycle with a displacement of 800 cc and a use from may to october a tax of annually 29,- euro.

Vehicle registration number is important for vehicle tax

The amount of vehicle tax paid by a vehicle owner can often be seen from the vehicle registration number: vehicle registration number, Those with an "H" printed on them identify the vehicle as a classic car. The owner of a vintage motorcycle pays 46 euros per year, all others 191 euros per year. The characteristic as oldtimer is evident from the vehicle documents and should also be indicated in the vehicle sales contract.

A green license plate is issued for tax-exempt vehicles and trailers. These can be z. B. To motor vehicles of severely handicapped persons, showmen or around agricultural machines act. Here, too, this previous tax preference is often already mentioned in the vehicle purchase contract.

If you want to operate several vehicles under only one license plate, you have the possibility to do so with a changeable license plate. However, the two vehicles in question must be in the same vehicle class. Seasonal license plates are also a special feature of vehicle license plates. For example, they are popular with motorcyclists who use their vehicle only during the summer but want to avoid the changing procedure of registering and deregistering it.

car purchase contract note

In principle, it is always advisable to take a look at the vehicle documents and the vehicle tax report before buying a vehicle motor vehicle tax and to throw in the car insurance. They provide information on the key vehicle characteristics for taxation purposes. The vehicle purchase contract is also the basis for establishing ownership of a vehicle.

In order to determine the correct amount of tax, it is not necessary to have in-depth knowledge of the subject. To calculate the vehicle tax, a clear vehicle tax / 2016 calculator is sufficient. A vehicle tax calculator helps to estimate the consequential costs before the purchase. If you want to calculate the vehicle tax, this is possible without any problems. Numerous reputable sites also provide further information in addition to a car tax calculator. On its homepage, the ADAC explains in a very structured way what is important for calculating the tax, but does not provide a vehicle tax calculator.

Motor vehicle tax

The motor vehicle tax applies to the keeping of vehicles for use on public roads, whereby the extent of use is irrelevant. Both motor vehicles and trailers are considered to be vehicles in accordance with the vehicle registration ordinance. The legal basis for the tax is the Motor Vehicle Tax Act and the Motor Vehicle Tax Implementation Ordinance.

Taxable persons are those to whom a domestic vehicle is registered. The tax liability begins with the registration of the motor vehicle and ends with the decommissioning under traffic law. The vehicle registration authority is responsible for both.

Calculation of the motor vehicle tax

For the taxation exists since the 1. July 2009 the rule that it is CO₂-oriented expires. On this basis, the taxation ultimately consists of two parts:

  • A base amount on the basis of the engine capacity, depending on the otto (spark ignition) or diesel (compression ignition) engine
  • A co₂-related amount: tax rate per gram of co₂-value per kilometer (car-dependent), with a tax-free part

Since the basic amount for diesel vehicles is increased, this compensates for the advantage over gasoline vehicles in terms of energy tax. With regard to the tax-free part, there has been a gradual reduction over a number of years, the last time on 1 January 2009.1.came into force in 2014. the binding determination of the individual co₂-value is up to the registration authorities. It is then recorded in vehicle registers and shown in registration certificates.

Basically, the assessment basis the motor vehicle tax for a motor vehicle subject to registration is graduated per 25 cubic centimeters of engine capacity, on each of which an annual tax of 1.84 euros is due. However, there are deviations from this depending on the type of motor vehicle. In the case of motor homes, the tax is applied to the total permissible weight and the pollutant emissions according to the EU emission classes. The engine displacement and the EU emission class, on the other hand, form the basis for calculating the tax for three-wheeled or light four-wheeled motor vehicles that are independent under traffic law. However, the basis of assessment for motor vehicle tax is the weight, in the case of vehicles with a maximum permissible weight of 3.5 tons. If commercial vehicles still exceed this weight limit, then the tax is also based on the total weight, which can, however, be assigned to one of four emission-related tariffs depending on the 200 kg gradation. the basis for the associated emissions is the respective pollutant class.

This results in a maximum tax per year of:

  • 556 euro for emission class S2 and better
  • 914 euro for emission class S1
  • 1425 euro for noise class G1
  • 1681 euro for other

In the case of "pure" electric vehicles, the above-mentioned values are halved and the total weight is taken into account. Motor vehicle trailers are again taxed differently. The tax is calculated on the basis of 1000 kg gross vehicle weight (GVW). For this, a linear tariff of 7.46 euros is incurred. The highest amount here is 373,24.

Collection and payment of motor vehicle tax

The main customs offices are responsible for the determination and collection of the motor vehicle tax. Enforcement takes place by means of a written assessment notice. This provides the taxpayer with information about the permanently assessed vehicle tax. It is then always payable in advance for one year. If the annual tax amounts to more than 500 euros, a distribution on the same half-yearly amounts possible. However, three percent extra must then be paid. the same applies if the annual tax exceeds 1000 euros, for which quarterly amounts can be set with an additional percentage of 6 percent. If there is a change, the taxpayer will receive a new notice. A new day-by-day assessment is applied for the remaining payment period when the tax liability ceases. one month is the minimum tax obligation for domestic vehicles.

exemption from vehicle tax

Vehicle owners can apply for a temporary tax exemption for so-called "pure" diesel vehicles electric vehicles can be claimed from the moment of their first registration. Purely electric vehicles are defined by:

  • The exclusive propulsion by electric motors
  • The feed of the drive by wholly or predominantly mechanical or electrochemical energy storage or
  • Feeding the powertrain with zero-emission energy converters

Additionally exempt are:

  • Vehicles outside the regulations on the registration procedure
  • Vehicles in the service of the federal armed forces, the police or customs
  • Vehicles used for purposes specified in the law, such as for firefighting, ambulance or disaster control purposes

Motor vehicles of severely disabled owners are also favored by the law.

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Christina Cherry
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