The 2026 EV grant for pensioners
Many pensioners pay no income tax and so have no recent tax assessment. For the grant that can be solved. What you need and how the move into retirement is counted.
Worked through by Radif Partners · Editorial policy · How we calculate
Pension and assessment: what the grant comes to
Grant, battery electric
€5,000
| Household income | €39,000 |
| If both assessments are from retirement | €5,000 |
An assessment showing €0 counts. Without one, a voluntary tax return can be filed afterwards.
Pensioners can apply for Germany’s 2026 EV grant just like any other private individual with a main residence in Germany. The hurdle is proof: BAFA asks for the 2 most recent income tax assessments (Einkommensteuerbescheid) for every adult in the household. If you are not required to file a tax return and therefore have no assessments, you can file returns retrospectively. The tax office then issues a formal assessment, and if there is no taxable income it shows taxable income (zu versteuerndes Einkommen) of €0. Such an assessment counts as proof too. A retired couple with two assessments of €0 each is in the first band and receives €5,000 for a battery electric car. Someone who has just retired often has one assessment from their last working year and one from their first year of retirement; the average counts. With €52,000 and €14,000 plus a partner on €6,000, that is €39,000 and a grant of €5,000. Changes after you apply make no difference. Assessments may be at most 3 tax years old.
Pensioners are expressly eligible
The funding guideline excludes nobody on grounds of age. The same conditions apply as for people in work: a main residence in Germany, a new car first registered to you, household income under the limit, and a holding period of 36 months. BAFA has a separate question on this in its FAQ and names the point where many pensioners get stuck: the tax assessment.
No assessment? A return is enough
Many pensioners do not have to file a tax return because the taxable part of their pension is below the basic tax-free allowance. So they often have had no assessment for years. The grant, however, needs two assessments for every adult in the household. The route is simple:
- File an income tax return for each of the last two years with the tax office, on paper or through ELSTER.
- The tax office processes the returns and issues formal assessments, even if no tax is due.
- If the assessment shows taxable income of €0, that is valid proof.
Allow a few weeks for the tax office. Since you only apply after registration anyway and have 12 months to do so, that is usually enough if you start early. Assessments may be at most 3 tax years old.
Worked examples from retirement
| Household | Assessments | Household income | Battery electric | Plug-in hybrid |
|---|---|---|---|---|
| Retired couple, no duty to file | two at €0 each | €0 | €5,000 | €3,500 |
| Newly retired, with partner | €52,000 and €14,000; partner €6,000 | €39,000 | €5,000 | €3,500 |
| The same couple a year later | €14,000 and €15,000; partner €6,000 | €20,500 | €5,000 | €3,500 |
| Pensioner with a side income, alone | €23,000 and €27,000 | €25,000 | €5,000 | €3,500 |
The “newly retired” row shows the most common case: a good last working year lifts the average, so the household lands in the second band. A year later, with two pension-year assessments, it would be €0 more. Whether waiting is worth it depends mostly on when you need the car and whether the grant is still running then; there is no guarantee of that.
What counts as taxable income in retirement
Taxable income under section 2(5) EStG is usually much smaller for pensioners than the pension on the bank statement. Only a share of the statutory pension is taxable, and that share depends on the year the pension began. The flat allowance for expenses, health and care insurance contributions and other special expenses come off it. Company pensions, Riester pensions, rental income or self-employment are added where taxable. Investment income already taxed at source (Abgeltungsteuer) is usually not part of taxable income; the assessment states what belongs there.
Payments that are not part of taxable income do not count for the grant, such as basic income support in old age (Grundsicherung) or housing benefit. Anyone still working freelance is normally required to file anyway and so has current assessments.
Making the application
Applications are made online only, through the federal funding portal (Förderzentrale). To log in you need a BundID account with the online ID function, meaning your ID card with its PIN plus a smartphone or card reader, or with an ELSTER certificate. If you file your tax return through ELSTER, you already have the certificate. A basic sign-up with username and password is not enough.
If you would rather not do it yourself, you can authorise someone else, such as a child, grandchild or the car dealer. The authorised person logs in with their own account and uploads the power of attorney. The payment always goes to the account of the person the car is registered to. The steps in detail are under how to apply.
A possible timeline
- In January both partners file returns for the two previous years, most easily through ELSTER, which can then also be used for BundID.
- In March or April the assessments arrive. Check the taxable income straight away with the small calculator above.
- The car is ordered and later registered. Only then can you apply.
- Assessments, registration certificate and purchase contract are uploaded as PDFs; BAFA processes complete applications in order of arrival.
- A few weeks after the grant notice (Zuwendungsbescheid), the money reaches the keeper’s account.
The holding period in later life
The car must stay registered to you for 36 months. Moving within Germany does not change that. If you have to give up the car earlier, for health reasons for example, tell BAFA; it decides case by case on a partial or full claw-back. If the keeper dies, the car can be re-registered to the heirs without the grant being reclaimed; they take over the remaining holding period. Details on selling and claw-backs are under holding period and resale.
In short
- Pensioners are eligible; age plays no part.
- No assessment: file a voluntary return for two years; a €0 assessment counts too.
- Moving into retirement is averaged out; a good last working year counts half.
- Changes after you apply have no effect on the grant.
- Authorising someone is possible; the money always goes to the keeper.
The exact band placement is on income limit; how a partner is included is on household income.