Do I have to pay taxes for a trailer?

Yes, for all trailers that are moved on public roads in Germany, a uniform vehicle tax of € 7.46 per 200 kg gross vehicle weight applies in principle. The maximum amount is €373 per year.

The question of whether taxes have to be paid for trailers can therefore be answered with a clear yes. But how do the tax amounts differ between the individual weight classes, what needs to be considered when paying trailer tax and in which cases is there a tax exemption? We provide you with all the information you need to know about your trailer's vehicle tax:

What does a car trailer cost in taxes?

According to customs, the amount of vehicle tax for trailers subject to registration is based on the total weight permitted by traffic law. For small trailers, such as a box trailer with a total weight of 750 kg, the tax is still very low. However, for heavy trailers, such as a flatbed high loader in the 3,500 kg weight class, the tax can be significantly more expensive. For the typical weight classes, a factor of 7.46 € per 200 kg or part thereof results in the following tax amounts per year:

Overview of the tax amounts according to trailer weight classes

For heavy trailers of 10 tonnes or more, the maximum annual trailer tax is €373.24. In addition to the vehicle tax, insurance is also required for the trailer.  

 
Calculating trailer taxes - Here's how

You can also easily calculate the tax amounts for your trailer yourself or use a vehicle tax calculator. This is how the trailer tax is calculated:

Example calculation trailer with 1,300 kg:

• Permissible total weight of the trailer: 1,300 kg
• Number of "started" 200 kg: 1,300 / 200 = 6.5 and thus ~7
• Annual vehicle tax: 7 x 7.46 € = 52.22 € and thus 52 €

The amount of trailer tax is always rounded to whole euro amounts, so in this case it is 52 €.  

Example calculation trailer with 750 kg:

• Permissible total weight of the trailer: 750 kg
• Number of "started" 200 kg: 750 / 200 = 3.75 and thus ~4
• Annual motor vehicle tax: 4 x 7.46 € = 29.84 € and thus 29 €

Trailer tax exemption

Tax exemption for certain trailers

The trailer tax includes some exemptions. The following trailers are generally exempt from vehicle tax:

• Trailers used for sport or hobby purposes, e.g. boat or horse trailers
• Trailers that are used exclusively in forestry or agriculture and travel at a maximum speed of 25 km/h
• Work machines that are designed as trailers

For other types of trailers, you can apply for tax exemption. The following types of trailers are eligible:

• Trailers for agricultural purposes that travel faster than 25 km/h
• Trailers for transporting milk

The tax-exempt trailers receive a green number plate instead of the classic black and white number plate. To qualify for tax exemption, the intended use of the trailer must be stated at the time of registration.  

The tax-exempt trailers may only be used for the specified purpose. Anyone who violates the general requirements for tax exemption is liable to prosecution for tax evasion, for example if a trailer is used for agricultural purposes when moving house.

Good to know: A trailer with the coveted green number plate may only be towed by certain vehicles - including tractors, trucks or buses. Car trailers and trailers towed by a mobile home are exempt from tax.

Applying for trailer tax exemption - What to bear in mind

If you wish to apply for exemption from trailer tax, you must submit a written application to the competent main customs office. When registering the trailer, the towing vehicle used must be named precisely. The green number plate will then be issued for this vehicle and a so-called trailer surcharge will be levied.  

The amount of the trailer surcharge again depends on the permissible total mass of the trailer. According to zoll.com, the trailer surcharge for a trailer with a registered total weight of less than 10 tonnes is €373.24. This amount corresponds exactly to the maximum annual tax rate for the trailer. The tax is therefore only shifted from the trailer to the towing vehicle, which is why a tax exemption for the trailer is not always as worthwhile as it seems at first glance.