Motor vehicle tax assessment

Motor vehicle tax primarily taxes the keeping of vehicles for traffic on public roads, regardless of the actual extent to which they are used.

The motor vehicle tax is calculated

• for motorcycles subject to registration, in so far as they are propelled by reciprocating engines, according to the cylinder capacity
• for passenger cars registered for the first time until 30 June 2009 and reciprocating engines according to
  • cubic capacity and pollutant emissions
• for passenger cars registered for the first time from 1 July 2009 after
  • the cylinder capacity, and
  • carbon dioxide emissions
• for all other vehicles according to the maximum permissible weight under traffic law, except motorhomes, three-wheel and light quadricycles with reciprocating engines and motor vehicles over 3.5 tonnes permissible gross vehicle weight.

For the exceptions mentioned, the emission behaviour is also decisive.

Overview of vehicle tax rates for passenger cars registered for the first time from 1 July 2009:

• for internal combustion engines (regardless of the fuel used and including all hybrids)
  • Gasoline/ Wankel engines: EUR 2.00 per 100 cm³ displacement or part thereof plus for first registration
    • 1.7.2009 - 31.12.2011: EUR 2,00 per g/km from CO2 value above 120
    • 1.1.2012 - 31.12.2013: EUR 2,00 per g/km from CO2 value over 110
    • from 1.1.2014: EUR 2.00 per g/km of CO2 value over 95
  • Compression-ignition engines: EUR 9.50 per 100 cm3 displacement or part thereof plus for first registration
    • 1.7.2009 - 31.12.2011: EUR 2,00 per g/km from CO2 value above 120
    • 1.1.2012 - 31.12.2013: EUR 2;00 per g/km from CO2 value above 110
    • from 1.1.2014: EUR 2.00 per g/km of CO2 value over 95
• The annual tax for motorcycles subject to registration is EUR 1.84 per 25 cm3 cylinder capacity or part thereof.
• For motorhomes, the tax refers to the permissible total weight and pollutant emissions (EU emission class).
• For vehicles in the category of three-wheel and light quadricycles (including trikes and quads), which is independent under traffic law, the tax is calculated on the basis of engine capacity and the EU emission class.
• "Pure" electric vehicles are taxed (after expiry of the temporary tax exemption) according to the permissible total weight and reduced by half.
• For motor vehicle trailers, a linear tariff of EUR 7.46 per 1,000 kg gross vehicle weight or part thereof applies, but no more than EUR 373.24.

The findings of the approval bodies are binding for the assessment:

• pollutant emissions,
• carbon dioxide emissions,
• noise emissions, and
• other assessment bases of a technical nature, and

the vehicle category and bodywork.

Your vehicle will only be allowed to drive on public roads if payment of the motor vehicle tax has been ensured beforehand. The motor vehicle tax is determined by the competent main customs office and collected from an account designated by you. To do this, you need to:

1. submit a written direct debit authorisation when registering the vehicle, and
2. ensure that you do not have any motor vehicle tax arrears.

Exceptions

In cases of considerable hardship, you can apply in writing for an exemption from the direct debit procedure. The existence of a hardship case must be proven or credibly demonstrated by you in the application.

Denomination of motor vehicle tax

The road tax will be debited from your account for one year in advance. A denomination is only possible if the amount of the motor vehicle tax exceeds EUR 500.00 per year. Details are regulated by Section 11(2) of the Motor Vehicle Tax Act.

Favourable assessment

In the case of a first registration of your car before 1.7.2009, the amount of the motor vehicle tax depends on the size of the engine capacity and the pollutant emissions, in the case of a later first registration to a lesser extent on the size of the engine capacity and more on the amount of carbon dioxide emissions.

If your car was registered between 5.11.2008 and 30.6.2009, the newer carbon dioxide-oriented taxation will also be applied if it is more favourable for you than the older, more displacement-oriented taxation (§ 18 para. 4a KraftStG in conjunction with § 9 para. 1 no. 2. letters a and b).