Work out the vehicle tax on your electric car in 2026

Enter the first registration date and the permitted total weight: the calculator shows when the exemption ends, what tax is due afterwards and how much you save until then.

Worked through by Radif Partners · Editorial policy · How we calculate

registration certificate, field F.2

Drive

Vehicle tax today

€0

tax-free until 31 December 2035

Annual tax after the exemption€62.26
Saving until the exemption ends€571
Paymentyearly in advance

Estimate under sections 3d and 9 KraftStG; the main customs office sets the tax. How we calculate

Step-by-step calculation
  1. Weight 2,200 kg: 11 started 200 kg steps under section 9(1) no. 3 KraftStG, together €124.52.
  2. Electric vehicles pay half (section 9(2)): €62.26 a year.
  3. Section 3d: ten years from first registration, at the latest until 31 December 2035. Here: until 31 December 2035.

Battery electric cars in Germany are exempt from vehicle tax (Kfz-Steuer) if they are first registered between 18 May 2011 and 31 December 2030. The exemption under section 3d of the Motor Vehicle Tax Act (KraftStG) lasts 10 years from first registration but ends on 31 December 2035 at the latest. A car registered in March 2026 is therefore not exempt until 2036 but until 31 December 2035. After that, the tax depends on the permitted total weight: for every started 200 kg a rate between €11.25 and €12.78 applies, and electric cars pay half of the total. At 2,000 kg that is €56.25 a year, at 2,600 kg €74.28. The exemption applies once per vehicle, passes to the new keeper (Halter) when the car is sold, and is not extended by taking the car off the road. Plug-in hybrids are never exempt; they pay by engine size and CO2 emissions.

The rule in two stages

A battery electric car goes through two phases. In the first it pays no vehicle tax: section 3d KraftStG exempts every vehicle first registered between 18 May 2011 and 31 December 2030 for 10 years, until 31 December 2035 at most. In the second phase the rate under section 9(1) no. 3 KraftStG applies: it is worked out from the permitted total weight and reduced by 50 % for electric cars. Engine size and CO2 play no part.

When the exemption ends

The end follows from two dates, and the earlier one wins: 10 years after first registration, or 31 December 2035. For cars registered up to the end of 2025 the ten-year period usually decides; anyone registering from early 2026 runs into the fixed limit.

End of the section 3d exemption
First registrationExempt untilWhat applies
30 June 201629 June 2026ten years, already over
1 April 202131 March 2031ten years
15 March 202631 December 2035fixed limit
31 December 203031 December 2035fixed limit, last day

The first electric cars registered in 2016 are already paying tax. A car first registered after 31 December 2030 is not exempt at all under current law. Whether lawmakers move these dates again is open; the calculator only uses the law as it stands.

The tax after the exemption

The tax is counted in steps of 200 kg. Each started step up to 2,000 kg costs €11.25, up to 3,000 kg €12.02, up to 3,500 kg €12.78. For electric cars the total is halved. What counts is the permitted total weight in field F.2 of the registration certificate (Zulassungsbescheinigung Teil I), not the kerb weight.

Vehicle tax under section 9(1) no. 3 KraftStG with the electric reduction
Permitted total weightFull rateElectric car per yearTen years saved
1,800 kg€101.25€50.63€506.30
2,000 kg€112.50€56.25€562.50
2,300 kg€136.54€68.27€682.70
2,600 kg€148.56€74.28€742.80
3,000 kg€172.60€86.30€863.00

The saving in the last column is the tax a car would pay over 10 full years. If you register in 2026 you save less, because the exemption ends earlier; the calculator above shows the exact amount up to the end date. Next to the purchase grant and the yearly quota payout, vehicle tax is a small item: a compact car saves roughly the price of one tank of fuel a year.

Plug-in hybrids: no exemption

A plug-in hybrid has a combustion engine and so is not exempt under section 3d. It pays under section 9(1) no. 2 KraftStG like any car: €2.00 per started 100 cm³ for petrol, €9.50 for diesel, plus a tiered amount for every gram of CO2 above 95 g/km. Since a plug-in hybrid’s weighted WLTP figure is usually below that, the engine part is what remains.

Vehicle tax compared
ExampleEngineCO2Tax a year
Plug-in hybrid, petrol1,498 cm³30 g/km€30.00
Petrol car without a plug, for comparison1,998 cm³120 g/km€91.00
Electric car, 2,000 kg, after the exemptionnonenone€56.25

For the purchase grant a plug-in hybrid is judged on something else, its CO2 figure and electric range; that is covered under plug-in hybrid grant.

Special cases

  • Buying used: the buyer takes over the remaining exemption. If you buy a car first registered in 2017, it ends in 2027.
  • Deregistration: time off the road does not extend the exemption. The 10 years keep running from first registration.
  • Conversions: a combustion car converted to electric drive can also be exempt under conditions; the customs notice decides.
  • Payment: under section 11 KraftStG the tax is due yearly in advance. Half-yearly payment is only possible above €500 a year, with a surcharge; an electric car never reaches that.

Example: a compact car from 2026 to 2040

A household registers a new electric car with a permitted total weight of 2,100 kg in March 2026. It pays no vehicle tax until 31 December 2035. From 1 January 2036 the main customs office sets the reduced weight tax: eleven started steps of 200 kg, ten at the first rate and one at the second, halved to €62.26 a year. If the household keeps the car to the end of 2039, those four years add up to €249.04. If it sells earlier, the buyer takes over the tax notice.

Where to find the weight

The calculator asks for the permitted total weight because the law is based on it. You find it in field F.2 of part I of the registration certificate. The kerb weight in field G is usually 400 to 500 kg lower and gives a tax figure that is too low if you use it. Large electric SUVs with heavy batteries can exceed 2,500 kg permitted weight, in which case the higher rate applies to the steps above 2,000 kg.

Electric company cars

For vehicle tax it makes no difference whether an electric car is registered privately or to a company: the exemption and the later rate are the same. For the purchase grant, by contrast, the keeper matters and company cars are excluded; details are under self-employed and company cars.

Vehicle tax and the grant side by side

The purchase grant comes with a holding period of 36 months, and during that time no new electric car pays vehicle tax. Tax only matters if you plan beyond 2035 or buy an older electric car second-hand. What the grant comes to for your household is on the grant calculator; what selling before the end of the holding period means is under holding period and resale.

What buyers in Germany ask

Until when is my electric car exempt from vehicle tax?

For 10 years from the day of first registration, but no later than 31 December 2035. A car registered in June 2016 was exempt until 29 June 2026; one registered in April 2021 stays exempt until 31 March 2031. If you register from 2026 onwards, you no longer get the full 10 years, because the fixed end date comes first.

Does a used EV buyer keep the vehicle tax exemption?

Yes. The exemption belongs to the vehicle, not to the person. The new keeper takes over the time remaining up to the end date set by the first registration. A change of keeper does not start a new period, and deregistering and registering the car again does not stop the clock either.

How much vehicle tax does an electric car pay after the exemption?

The tax depends on the permitted total weight in field F.2 of the registration certificate. A tiered rate applies to every started 200 kg, and electric cars pay 50 % of it. A car of 2,000 kg then costs €56.25 a year, one of 3,000 kg €86.30. Customs collects the amount yearly in advance.

Why is my plug-in hybrid not exempt from vehicle tax?

The section 3d exemption only covers vehicles with purely electric drive. A plug-in hybrid pays like a combustion car, by engine size and CO2 emissions. Because its weighted CO2 value is usually below 95 g/km, often only the engine part remains: for a 1,498 cm³ petrol engine that is €30 a year.

Do I have to apply to customs for the exemption?

No. The registration office reports the car to customs (Zoll), which sets the tax. For an exempt electric car you receive a notice stating the exemption period. Check the end date there; if it is wrong, you can object to the main customs office (Hauptzollamt) within the objection period.

Related

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