Vehicle Tax Exemption for Electric Cars
Who benefits from the exemption
Under § 3d KraftStG, fully electric vehicles (battery-electric or fuel-cell) are exempt from vehicle tax retroactively from first registration — for vehicles registered up to the cutoff, with a transitional rule extending the exemption period itself through the end of 2035.
Plug-in hybrids do not qualify for the full exemption; they're taxed under the regular displacement-plus-CO₂ formula, usually benefiting from a lower CO₂ figure.
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
Do I need to apply for the exemption?
No, it's applied automatically when a fully electric vehicle is registered.
What happens after the exemption period ends?
A reduced tax rate for electric vehicles then applies, still significantly lower than for a comparable combustion-engine car.