The list value on which the calculation is based is the list price of the car and all its options, excluding any discounts and including the actual VAT paid.
5,5 + ((CO2-emission of the vehicle - CO2-reference)x0,1)%
The CO2 coefficient is the difference between the reference emission levels the legislator provides annually and the CO2 emissions of the car in question. The basic CO2 coefficient is 5.5% and applies to the reference emission levels. This reference emission level is adjusted annually based on the average CO2 emissions of newly commissioned cars in the previous year. From 2022 onwards, the CO2 reference values can no longer increase compared to the previous year.
If the emissions exceed the reference emission level, the coefficient is increased by 0.1% per 1g/km up to a maximum of 18%. If the emissions are lower than the reference emission level, the coefficient is reduced by 0.1% per 1g/km down to a minimum of 4%. Zero-emission cars are subject to a 4% CO2 coefficient. For 2022, the reference emissions are 75 g/km for diesel cars and 91 g/km for gasoline cars, CNG and LPG.