CO2 Tax Calculator
Calculate the CO2 surcharge on your heating fuel or car fuel consumption under Germany's Fuel Emissions Trading Act (BEHG).
Typical: 10,000–25,000 kWh/year for a single-family home
Since 01 January 2023, tenants share the CO2 levy with their landlord under the CO2KostAufG.
20.000 kWh × 0,201 kg/kWh
4,02 t
t CO₂
from your heating fuel consumption
263,11 €
incl. 19% VAT
net (excl. VAT): 221,10 €
This calculation is for guidance only and does not substitute professional tax advice.
What is the CO2 Levy?
The CO2 levy (officially: national emissions trading scheme) is a charge on fossil fuels introduced in Germany on 1 January 2021 under the Fuel Emissions Trading Act (BEHG). It applies to heating oil, natural gas, LPG, petrol, and diesel. The CO2 price is passed on from fuel suppliers to end consumers as a surcharge on energy costs.
| Year | CO2 price (€/t) | Note |
|---|---|---|
| 2021 | 25 €/t | Opening price |
| 2022 | 30 €/t | Planned increase |
| 2023 | 30 €/t | Frozen due to energy crisis |
| 2024 | 45 €/t | Increase after pause |
| 2025 | 55 €/t | Further increase |
| 2026 | 55–65 €/t | Auction system (€55–65/t, max. €65/t) |
| Fuel | Emission factor | CO₂ per litre |
|---|---|---|
| Natural Gas | 0.201 t CO₂/MWh | — |
| Heating Oil | 0.266 t CO₂/MWh | — |
| LPG (Liquid Petroleum Gas) | 0.234 t CO₂/MWh | — |
| Petrol (E10) | — | 2.37 kg CO₂/L |
| Petrol (E5/Super) | — | 2.40 kg CO₂/L |
| Diesel | — | 2.68 kg CO₂/L |
Source: BAFA CO2 Factors Information Sheet
Since 1 January 2023, tenants and landlords share CO2 costs under the Carbon Cost Allocation Act (CO2KostAufG). The split is determined by the building's annual CO2 intensity in kg CO₂ per m² of heated floor area. The less energy-efficient the building, the more the landlord contributes.
| CO₂ intensity (kg/m²/year) | Tenant share | Landlord share |
|---|---|---|
| < 12 | 100 % | 0 % |
| 12 – < 17 | 90 % | 10 % |
| 17 – < 22 | 80 % | 20 % |
| 22 – < 27 | 70 % | 30 % |
| 27 – < 32 | 60 % | 40 % |
| 32 – < 37 | 50 % | 50 % |
| 37 – < 42 | 44 % | 56 % |
| 42 – < 47 | 38 % | 62 % |
| 47 – < 52 | 32 % | 68 % |
| ≥ 52 | 5 % | 95 % |
The following energy sources are not (or only marginally) subject to the CO2 levy:
Heat pumps (electricity) · Wood pellets and biomass (renewable) · Solar thermal energy · District heating from renewable sources · Certified e-fuels and biofuels