Working out household income for the 2026 EV grant
Four assessments, two averages, one sum: this is how the figure the grant depends on is built, and how to tell who belongs to your household in the first place.
Worked through by Radif Partners · Editorial policy · How we calculate
Four tax assessments, one household income
Household income
€59,000
| Average, person 1 | €44,000 |
| Average, person 2 | €15,000 |
| Grant, battery electric, no children | €4,000 |
With a joint assessment, one combined figure appears for each year: enter it for person 1 and leave person 2 at 0.
For Germany’s 2026 EV grant, what counts is not the applicant’s income but the household’s. The household is the applicant, their spouse or registered partner, and a person they live with in a marriage-like relationship (eheähnliche Gemeinschaft). Such a relationship is presumed when two unmarried adults share a main residence; it can only be rebutted with a statement that they keep their finances permanently separate. For each of these people, the average taxable income (zu versteuerndes Einkommen) from the 2 most recent income tax assessments (Einkommensteuerbescheid) is taken, and the averages are added. An example: Lena has €41,000 and €47,000, Tom €9,000 and €21,000. Their household income is €59,000, and the grant for a battery electric car without children is €4,000. Income of adult children does not count, and in a flatshare each person is their own household. A household can make at most 2 applications.
Who belongs to the household
BAFA describes a household as one person or several people who permanently live and manage money together. For the grant, though, only certain adults are counted. BAFA’s household diagram sums it up:
- The applicant, to whom the car is registered.
- A spouse or registered partner living in the same household.
- A partner in a marriage-like relationship: presumed for two unmarried adults with the same main residence.
Not counted: children, including adults with their own income, parents or grandparents living in the house, and flatmates who keep separate finances. Children under 18 only matter through the number of children, not their income; how that works is under children bonus.
The sum in three steps
- For each person in the household, find the 2 most recent income tax assessments and read the line “zu versteuerndes Einkommen” on each.
- Average per person: add both figures and halve them.
- Add the averages of everyone. That is the household income BAFA uses to set the band.
| Person | Older assessment | Newer assessment | Average |
|---|---|---|---|
| Lena | €41,000 | €47,000 | €44,000 |
| Tom | €9,000 | €21,000 | €15,000 |
| Household | €59,000 |
At €59,000 Lena and Tom are in the third band and get €4,000 for a battery electric car. Had Lena lived alone, her €44,000 would have meant €5,000. Had Tom lived alone and applied, it would have been €5,000. Because they live together, only the joint figure counts, whichever of them applies.
Why an average is fairer than one year
A single year can mislead: starting work after university, a year of parental leave, a severance payment, a year of high profit. The average smooths that out. In the example, Tom would have €21,000 on the newer assessment alone and €9,000 on the older one; the mean is €15,000. Compared with using only the last year, household income moves by several thousand euros, and that can change the band.
Joint assessment and marriage
Married couples assessed jointly receive one assessment with a combined figure, which serves as proof for both. For the sum it makes no difference, since everything is added anyway: whether two people have €35,000 each or a joint assessment shows €70,000, the household income is the same.
A change between years needs a little more care. A couple has two individual assessments of €36,000 and €30,000 in the first year and a joint one of €70,000 in the year they married. Household income is then (€36,000 + €30,000 + €70,000) divided by two, or €68,000. For a battery electric car without children that gives €3,000.
Flatshares: each person on their own
When several adults share a flat and are financially independent, each is a separate household. In a three-person flatshare with €24,000, €51,000, €83,000, each person has their own entitlement:
| Flatmate | Own income | Grant, battery electric |
|---|---|---|
| Person 1 | €24,000 | €5,000 |
| Person 2 | €51,000 | €4,000 |
| Person 3 | €83,000 | €0 |
With two flatmates, the presumption of a marriage-like relationship applies first. It can be rebutted if both permanently keep separate finances, with no shared budget and no support for each other. You state this yourself in the application.
Special cases
- Partner without an assessment: anyone not required to file a return can file one voluntarily. With no taxable income, the assessment shows €0, and that is enough as proof.
- Separation: people who live and manage money apart no longer form a household; what counts is the situation when you apply.
- Assessments for different years: each person uses their own two most recent assessments. They need not cover the same years but may not be more than 3 tax years old.
- One-off payments: severance and similar payments count where they are part of taxable income. The two-year average softens their effect.
Common mistakes in the sum
- Entering only your own income: if you live with a partner, their average always counts too, even if only one name is on the registration.
- Using gross pay instead of taxable income: the payroll tax certificate shows gross pay, not taxable income. Only the assessment counts.
- Counting a joint assessment twice: a joint figure covers both partners and is not added again for the second person.
- Missing the newest year: once a newer assessment arrives, it replaces the oldest. Which two are the latest is decided on the day you apply.
Two applications in one household
Each person can receive the grant once, a household at most 2 times. If a couple buys two electric cars, each can apply, both on the same household income. Each car must be registered to the person applying and stay registered to them for 36 months. How the application works and what documents you need is under how to apply. If you moved to Germany recently and have few German assessments, see new to Germany.