How is the vehicle tax calculated?
Almost every motor vehicle that takes part in road traffic is subject to tax. The calculation is based on the following criteria:
- Displacement
- engine
- CO2 emissions
- Date of approval
There is currently a base amount of 2 euros per 100 cc or part thereof for petrol engines, and 9.50 euros for diesel. In addition, since July 2009 there has been an amount that depends on the level of CO2 emissions. Incidentally, from 2021 the CO2-dependent component will be increased in stages. This should make low-CO2 vehicles more attractive for car buyers.
When is the vehicle tax debited?
That depends on when you registered your car. Shortly after admission, you will receive a tax assessment with your calculated tax contribution, which will be collected within the specified period. Since 2009 you have to fill out a direct debit mandate (SEPA) when you are approved.
Since this is an annual tax, the payment is due every 12 months at the same time. If the amounts exceed certain limits, they can be split up in the form of quarterly or half-yearly payments. However, a premium is then due for this (3% or 6%). If you have several vehicles, you can apply to the responsible customs office if you prefer a uniform due date. This does not apply to vehicles with seasonal license plates.
What will change with the vehicle tax from 2021?
Taxpayers expect a major change in 2021, as the CO2-dependent component will be increased. This results in the following table for cars:
CO2 emissions | Cost per g / km |
---|---|
up to 95 g / km | 0 € (currently: 0.00 €) |
up to 115 g / km | € 2.00 (currently: € 2.00) |
up to 135 g / km | € 2.20 (currently: € 2.00) |
up to 155 g / km | € 2.50 (currently: € 2.00) |
up to 175 g / km | € 2.90 (currently: € 2.00) |
up to 195 g / km | € 3.40 (currently: € 2.00) |
from 196 g / km | € 4.00 (currently: € 2.00) |
Base amount per 100 ccm or part thereof | Petrol: € 2.00 Diesel: € 9.50 |
* First registration from 2014, for earlier first registration dates partly higher CO2 exemptions apply
The reason for the greater weighting of CO2 emissions is the endeavor of the federal government to make vehicles with lower emissions more cost-effective and thus counteract climate change.
Where do I enter the vehicle tax in the tax return?
Private individuals can only tax the Distance lump sum or car insurance claim (as income-related expenses or pension expenses). For Self-employed however, the contributions to the vehicle tax are among the Business expenses, provided that Car used mainly for work has been. You benefit from a tax reduction.
Which cars are exempt from road tax?
Electric vehicles are exempt from vehicle tax for a period of 10 years, hybrid vehicles do not receive a discount, but are cheaper due to their lower CO2 emissions, just like cars powered by natural gas, especially from 2021. Light motorcycleswith a displacement of 125 cubic centimeters and a power not exceeding 11 kW are exempt from vehicle tax for motorcycles. Are also exempt from tax Emergency vehicles like ambulances and police cars, or certain agricultural and forestry vehicles.
For whom is the vehicle tax cheaper?
In addition to the electric cars, there are vehicles with Season license plates are more favorable for tax purposes, because you only pay the tax for the operating period. Classic cars too H marks are discounted, they cost a flat rate of 191.73 € per year, motorcycles 46.02 €. People with severe disabilities receive a 50% discount, depending on their disability.