Vehicle tax and disability in Germany: exemption or half tax
Severely disabled keepers in Germany can pay no vehicle tax or half of it, for one vehicle and only after an application.
Checked by Radif Partners · Editorial policy · Method
What Section 3a saves on your car
Your vehicle tax per year
€0
| Without relief | €116 |
| Saving | €116 |
Example: petrol car first registered in 2022. One vehicle only, on application.
Under Section 3a of the Motor Vehicle Tax Act, a vehicle is exempt from German vehicle tax while it is registered to a severely disabled person whose German disability card (Schwerbehindertenausweis) carries the marking H (helpless), Bl (blind) or aG (exceptionally impaired walking). The tax is halved if the card has the orange overprint showing that the holder meets Section 228(1) of Social Code IX, usually cards marked G or Gl, but only as long as the person does not use the right to free local public transport. Both reliefs cover one vehicle only and must be applied for in writing to the Hauptzollamt, the customs office that runs vehicle tax. They are lost if the vehicle carries goods, carries paying passengers, or is driven by someone else for trips unrelated to the disabled person's mobility or household. A 2023 diesel taxed at €299 a year costs €149 with the orange card and nothing with marking aG. A disability card issued in another country does not by itself qualify.
Two levels of relief
Section 3a KraftStG sets out two levels. Full exemption applies when the disability card shows that the holder is helpless (H), blind (Bl) or has exceptionally impaired walking (aG). A 50 % reduction applies when the card carries the orange overprint, which marks people who meet Section 228(1) of Social Code IX; these are normally cards with the markings G or Gl. The degree of disability on its own does not decide anything. What matters are the markings and the overprint.
The half-rate group faces a choice. As long as the person uses free local public transport under Section 228, there is no tax reduction. The full-exemption group has no such trade-off.
Which card counts
The law asks for a card within the meaning of Social Code IX, the German Schwerbehindertenausweis issued by the local pensions or social affairs office (Versorgungsamt). A disability card, blue badge or parking permit from another country is not mentioned in Section 3a. If you live in Germany and want the relief, the first step is usually to have your disability assessed and a German card issued, with the right markings. Only then can the customs office grant the tax relief.
What it means in euros
| Vehicle | Normal | Orange card, 50 % off | H, Bl, aG |
|---|---|---|---|
| Petrol 2024, 1,498 cm³, 118 g | €76 | €38 | €0 |
| Petrol 2016, 1,598 cm³, 129 g | €100 | €50 | €0 |
| Diesel 2023, 1,968 cm³, 145 g | €299 | €149 | €0 |
| Diesel 2006, Euro 4, 1,896 cm³ | €293 | €146 | €0 |
| Electric car after its exemption, 2,232 kg | €68 | €34 | €0 |
The reduction is applied to the tax before rounding, and only the final amount is rounded down. An electric car past its own exemption already pays half the weight tax, so the disability reduction halves it again. How the normal amount is built is explained on the diesel tax page and the electric car tax page.
One vehicle, in your name, on application
Section 3a(3) limits the relief to one vehicle. With two cars you pick one, and the other pays full tax. Nothing happens automatically: you apply in writing to the Hauptzollamt and give your reasons (Section 12a(4)). When you register a car, a note in the tax declaration made at the registration office is enough (Section 12a(6)).
The vehicle must be registered to the disabled person. A car registered to a spouse, a child or a carer and used to drive the disabled person around does not qualify under the wording of the law. Families sometimes re-register the car in the disabled person's name for this reason; the tax then changes from the date of the change once the application is in.
What Section 3a saves on your car
Your vehicle tax per year
€0
| Without relief | €116 |
| Saving | €116 |
Example: petrol car first registered in 2022. One vehicle only, on application.
Who may drive, and for what
Three uses end the relief (Section 3a(3)):
- carrying goods, apart from hand luggage;
- carrying paying passengers, apart from the occasional lift;
- use by other people for trips unrelated to the disabled person's mobility or household.
The third rule matters most in daily life. A partner can drive the car to take the disabled person to a clinic, to shop for the household, or to collect them from work. The partner's own commute, or a weekend away without them, falls outside. If the car is used for other purposes for a while, Section 5(2) makes the tax due for that period, with a minimum of one month, and the same applies to the half rate.
Free travel or half tax: doing the sum
For holders of the orange card the choice is a straightforward comparison. On one side is the tax saving: €150 a year for the 2023 diesel, only €38 for the 2024 petrol car. On the other is what free local transport is worth to you, less whatever you pay yourself to use it. Someone who rarely takes the bus and drives a car with a high tax bill usually gains from the reduction; someone with a small car who commutes by train usually gains from free travel.
Which vehicles qualify
Section 3a refers to motor vehicles, so cars, motorbikes and motorhomes registered to the disabled person all qualify. Trailers, including caravans, are a separate category under Section 2(1) KraftStG and do not. For an electric car, the disability relief only matters once its own exemption under Section 3d has run out; until then no tax is due anyway.
Leased cars, company cars and lifts
A leased car is usually registered to the leasing company and a company car to the employer. Under the wording of Section 3a, neither is registered to the disabled person, so neither qualifies. Some private leasing contracts register the car to the customer, which changes the picture. Passengers are fine as long as they do not pay: occasional lifts are expressly allowed, while a regular car-share with contributions moves towards paid passenger transport, which ends the relief.
Timeline after moving to Germany
For newcomers the order of steps matters. Register your residence, apply for the disability assessment and the German card, register the car in the disabled person's name, then claim the relief with the Hauptzollamt. Until the card with the right markings exists, customs has nothing to base the relief on, and the normal tax applies from the day of registration.
Changes you must report
If a marking is withdrawn, if you switch to free public transport, or if you want a different vehicle to benefit, tell the Hauptzollamt in writing without delay (Section 12a(5)); customs will reassess the tax (Section 12(2) No. 2). A new marking that would bring full exemption does not change anything until you apply. Switching between half tax and free travel is possible, but the two never overlap, so keep the dates clear.
Section 17 keeps an old rule alive for people whose tax was waived for disability before a 1978 amendment: they count as having exceptionally impaired walking without further proof while their degree of disability is at least 50. New applicants are not affected.
Selling the car or changing keeper
The relief belongs to the person, not the car. When the car is sold, or re-registered to heirs after the keeper's death, it ends with the re-registration and the new keeper pays normal tax. This is the opposite of the electric car exemption, which passes to the buyer. A replacement car needs its own application, and the old one loses the relief because only one vehicle can have it.
Related rules on the road
Disabled parking bays marked with the wheelchair symbol are reserved for holders of the matching parking permit; parking there without one costs €55 under number 55 of the fine catalogue, as explained on the parking fines page. Payment, notices and refunds follow the general rules in the vehicle tax overview, and the vehicle tax calculator shows the amount with and without relief. Forms and contacts are on the customs website.
This page describes the statutory text in general terms. Whether the conditions are met in a particular case is decided by the Hauptzollamt, based on the card and the application.