Vehicle tax for electric cars
Use this overview before you estimate ownership costs: exemption period, plug-in hybrid limits, post-exemption reduction, and the official assessment caveat.
Updated: June 24, 2026 · Automatically generated
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Vehicle-tax path
Start with vehicle type and registration timing. The official assessment remains decisive, so this is a path check, not a tax notice.
| Your situation | Next step |
|---|---|
| Battery electric vehicle | Read exemption path |
| Plug-in hybrid | Read hybrid caveat |
| You also compare GHG quota providers | Open GHG quota path |
Key facts
| Topic | What matters now |
|---|---|
| BEV exemption | Ten years from first registration when the statutory cutoff rules apply |
| Plug-in hybrids | No special treatment like pure electric cars |
| After exemption | A reduced vehicle-tax path can apply after the exemption period |
| Legal caveat | The customs vehicle-tax assessment is decisive |
BEV exemption is time-limited
Eligible battery electric vehicles can be exempt from vehicle tax for a limited period from first registration. Check the registration date and statutory cutoff before planning ownership costs.
Plug-in hybrids do not get the same treatment
The BMF vehicle-tax information treats plug-in hybrids differently from pure electric cars. They are handled like petrol or diesel passenger cars.
After exemption, the tax can be reduced
A reduced vehicle-tax path can apply after the exemption period. The legally binding result is still the tax assessment from the competent customs office.