The 2021 vehicle tax reform is a done deal. According to a current draft law, vehicles with high CO2 emissions are to be taxed higher from next year. 1 According to the plans of the federal government, anyone who owns an electric car or would like to buy one in the near future should be exempt from vehicle tax until the end of 2030. With this resolution, the Federal Government would like to make a contribution to combating climate change.
How much is the vehicle tax after the tax reform?
The amount of vehicle tax depends on two factors. The first assessment basis is the engine capacity of the motor vehicle . For every 100 cubic centimeters, the vehicle tax is to increase by 2.00 euros if the vehicle is a gasoline engine. If the vehicle is powered by a diesel engine, 100 cubic centimeters cost 9.50 euros.
A vehicle (gasoline engine) has a displacement of 2998 cubic centimeters. The vehicle tax, which relates to the engine size, is calculated as follows after the tax reform: 30 x 2.00 euros = 60.00 euros. If the vehicle were diesel, the following calculation would result: 30 x 9.50 euros = 285 euros. It is therefore important to think about whether you should buy a gasoline or a diesel vehicle beforehand.
In addition to the motor vehicle tax, which is based on the cubic capacity of a motor vehicle, the state levies a CO2 surcharge following the motor vehicle tax reform, which is set in steps of 20. According to the plans of the federal government, the increase in vehicle tax should relate to every additional gram. In detail, the increase has the following effects:
|CO2 emissions||Euros per gram|
|95 - 115 grams per kilometer||€ 2.00 / gram|
|115-135 grams per kilometer||€ 2.20 / gram|
|135-155 grams per kilometer||€ 2.50 / gram|
|155 - 175 grams per kilometer||€ 2.90 / gram|
|175-195 grams per kilometer||€ 3.40 / gram|
From a CO2 emission of 195 grams per kilometer, every motor vehicle should be taxed at an amount of 4.00 euros.
The vehicle has CO2 emissions of 232 grams per kilometer. The CO2 surcharge is determined as follows:
|CO2 emissions||CO2 surcharge|
|96 - 115 grams||20 x 2.00 euros = 40 euros|
|116-135 grams||20 x 2.20 euros = 44.00 euros|
|136-155 grams||20 x 2.50 euros = 50.00 euros|
|156-175 grams||20 x 2.90 euros = 58.00 euros|
|176-195 grams||20 x 3.40 euros = 68 euros|
|196 - 232 grams||36 x 4.00 euros 144.00 euros|
The CO2 surcharge is a total of 404.00 euros. The proportion that relates to the cubic capacity must also be calculated for this. With a displacement of 2998 cubic centimeters, the vehicle tax is 60 euros if the vehicle has a petrol engine. The vehicle tax in this case is 464.00 euros.
For a vehicle with a diesel engine, the following amount arises after the increase in vehicle tax: 285 euros + 404 euros = 689 euros.
Which vehicles are particularly taxed?
All new vehicles that emit more than 95 grams of carbon dioxide per kilometer will be affected by the increase in vehicle tax. A vehicle owner whose vehicle is below this emission value should be rewarded with a tax bonus of 30 euros for a maximum of five years.
Vehicles with a powerful engine and SUVs are particularly affected by the vehicle tax reform. For smaller vehicles, nothing will change after the introduction of the vehicle tax reform.
What goals is the federal government pursuing with the vehicle tax reform?
The increase in the vehicle tax should contribute to a reduction in traffic emissions. That is why the federal government would like to support the sale of fuel-efficient cars with the vehicle tax reform.
1 Federal government amending the vehicle tax (as of June 12, 2020)