Vehicle tax is a legally prescribed levy for the ownership of motor vehicles in Germany. It is levied by the customs administration and is charged regardless of how often a vehicle is actually used. In fleet management, vehicle tax is one of the fixed operating costs and should be taken into account in strategic planning and vehicle procurement.
How is vehicle tax calculated?
The amount of vehicle tax for passenger cars is essentially determined by the following factors:
- cubic capacity of the vehicle
- CO₂ emissions according to WLTP
- Drive type
- Date of first registration
For vehicles with petrol or diesel engines, the tax is made up of a basic amount per 100 cubic centimetres of cubic capacity and a CO₂-based surcharge. The higher the CO₂ emissions, the higher the tax rate. Since the reform of vehicle tax, the tax rate for particularly emission-intensive vehicles has risen disproportionately.
Purely electrically powered vehicles are still exempt from vehicle tax until 31.12.2035. After this date, a reduced tax will generally apply. The tax exemption does not apply to plug-in hybrids. Nevertheless, the vehicle tax for these vehicles is lower, as the CO₂ emissions are lower compared to combustion vehicles.
Relevance for fleet management
In small fleets, the vehicle tax per vehicle is often negligible. In larger fleets with several hundred vehicles, however, the total amount is considerable. Even small differences in CO₂ values can have a noticeable impact on the annual tax burden.
Vehicle tax should therefore be included in the following decisions:
- Vehicle selection and motorization
- Comparison of combustion engines and electric vehicles
- Term planning for leased vehicles
- Calculation of the total cost of ownership
Especially in combination with leasing rates, insurance costs and maintenance costs, a complete picture of the actual vehicle costs is obtained.
Influence of CO₂ limit values
The increased weighting of CO₂ emissions turns vehicle tax into a political steering instrument. Companies that convert their fleet to lower-emission models not only benefit from lower operating costs in the long term, but also improve their sustainability balance.
As part of an electrification strategy, tax exemption for electric vehicles can provide an additional economic incentive.
Fleet management
It is important for fleet managers to systematically record and monitor tax payments. Fleet software such as Carano can help to centrally document vehicle data, initial registrations and special tax features. This ensures a clear overview even for larger fleets.
Conclusion
Vehicle tax is a fixed cost component in the vehicle fleet and is closely linked to a vehicle’s CO₂ emissions. If you select vehicles strategically and take sustainable drive systems into account, you can optimize the tax burden in the long term and support ecological goals at the same time. A holistic view of vehicle costs is therefore essential for professional fleet management.
