CO₂ Table for Vehicle Tax
How the CO₂ table works
Since the 2021 reform, vehicle tax for cars first registered on or after 1 July 2009 is no longer based on displacement alone, but also on CO₂ emissions. Your car's WLTP figure determines which of six tax bands it falls into.
The first 95 g/km of CO₂ emissions remain tax-free. Only emissions above that threshold trigger the tiered CO₂ component, which is added on top of the displacement-based base amount.
| CO₂ emissions | Tax rate |
|---|---|
| up to 95 g/km | €0.00 (tax-free) |
| 96–115 g/km | €2.00 per g |
| 116–135 g/km | €2.20 per g |
| 136–155 g/km | €2.50 per g |
| 156–175 g/km | €2.90 per g |
| 176–195 g/km | €3.40 per g |
| over 195 g/km | €4.00 per g |
This guide provides general information and does not replace individual tax advice. For your specific case, use our calculator or contact your Hauptzollamt.
Frequently asked questions
Does this table apply to motorcycles too?
No, motorcycles are taxed purely by displacement, with no CO₂ component.
Is the table updated every year?
The current bands have applied unchanged since the 2021 reform; this page will be updated as soon as any legal changes are enacted.