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  • Regulatory information
  • Transport support

Tax regulation mechanism (Motor Vehicle Tax Exemption)

  1. Abbreviated form of legal source(s)

    KraftStG 2002

  2. Description of support scheme

    Newly registered electric vehicles can benefit from a tax exemption from the vehicle tax for 10 years (§ 3d KraftStG 2002)

  3. Amount

    The tax amount varies depending on the date of first registration, the cylinder capacity and the CO2 emissions per km (§ 9 KraftStG 2002). The tax exemption will be granted for 10 years from the new registrations, however the exemption cannot run longer than 31st December 2030.

  4. Addressees

    Owners of electric vehicles that have their vehicle registered in Germany and that are subject to other consumption taxes and tariffs.

  5. Procedure

    No procedure is described in the law.

  6. Competent authority

    Federal Ministry of Finances

  7. Technologies

    Biofuels
    Electric vehicle

    Eligible. Vehicles that have been converted to electric vehicles are also eligible. (§ 3d par. 4 KraftStG 2002)

    Hydrogen