Electric Car Tax Exemption 2026
Electric cars pay no vehicle tax. Save up to 3,000 EUR over 10 years.
Insure Your EV - Compare Now
Vehicle Tax: EV vs Combustion
| Vehicle | Displacement | CO2 | Tax/Year |
|---|---|---|---|
| VW ID.4 (Electric) | - | 0 g/km | 0 EUR Tax-exempt |
| VW Tiguan 2.0 TDI | 1968 cc | 149 g/km | 268 EUR |
| Tesla Model 3 (Electric) | - | 0 g/km | 0 EUR Tax-exempt |
| BMW 320d | 1995 cc | 132 g/km | 224 EUR |
Tax Exemption Timeline
First Registration Until 2030
All EVs with first registration until December 31, 2030 receive the tax exemption.
10 Years Tax-Free
From first registration, the exemption applies for 10 years - maximum until 2040.
After: Reduced Tax
After expiry, a weight-based tax applies (significantly cheaper than combustion vehicles).
More Tax Benefits for EVs
Company Car: 0.25% Rule
Electric company cars up to 70,000 EUR list price are taxed at only 0.25% of the gross list price (instead of 1% for combustion).
Sell THG Quota
As an EV owner, you can sell your CO2 savings and earn an additional 50-100 EUR annually.
Free Workplace Charging
Free charging at work is tax-free - no benefit in kind to declare.
Special Depreciation for Business
Commercial EVs can be depreciated faster. This reduces the tax burden in the purchase year.
Frequently Asked Questions
How long does the vehicle tax exemption for EVs last?
The tax exemption applies to first registrations until December 31, 2030. From first registration, your EV is then tax-exempt for 10 years - maximum until December 31, 2030 plus the 10 years.
Which electric cars are tax-exempt?
All purely electrically powered vehicles (BEV) are tax-exempt. Plug-in hybrids (PHEV) pay reduced vehicle tax based on engine displacement and CO2 emissions.
How much do I save with the tax exemption?
Savings depend on the comparable combustion vehicle. An average car pays 150-300 EUR vehicle tax per year. Over 10 years you save 1,500-3,000 EUR.
What happens to my EV after 2030?
After the 10-year period expires or after 2030 (whichever comes later), a reduced vehicle tax applies. This is based only on weight, as EVs have no CO2 emissions.
Does the exemption apply to used EVs too?
Yes, when buying a used EV you take over the remaining exemption period. An EV first registered in 2024 is tax-exempt until 2034.