What changes in road traffic in 2026: higher refueling costs and new tax rules

From 2026 the price for CO₂ emissions in Germany will continue to rise. The rate per tonne will in the future be between 55 and 65 euros. The regulation is based on the national emissions trading system, which covers fuels such as petrol, natural gas and heating oil. Gas stations and other retailers are likely to pass the higher costs on to customers. Additionally, starting next year the EU border adjustment for imported goods with high CO₂ emissions will take effect. Overall this is expected to lead to an increase in fuel prices of about 1.5 to 3 cents per liter.

Commuter allowance rises to 38 cents

From the start of 2026, the commuter allowance will be raised to 38 cents per kilometer.

The increased allowance will then apply from the first kilometer of the one-way journey.

Previously, 30 cents were applied to the first 20 kilometers and 38 cents from the 21st kilometer onward.

The new rate can be claimed regardless of the chosen mode of transport – whether car, motorcycle, bicycle, on foot, or with public transport.

The regulation is relevant for the 2026 tax return.

Extended tax exemption for electric cars

Pure electric vehicles will henceforth remain exempt from the motor vehicle tax until the end of 2035. The government thus extends the previous rule, which allowed tax exemption for vehicles registered by the end of 2025 for up to ten years. It is new that electric cars that are first registered by the end of 2030 will continue to be exempt from the tax — at most until the end of 2035. The aim is to promote electromobility in the long term and to facilitate the switch to emission-free vehicles.