Car import taxes from Germany 2026: VAT, CO2 and registration

You have found a 2022 Audi Q5 in Germany for €38,000 and you are wondering what it will really cost by the time it sits in your driveway on Lithuanian plates. The short answer: to the listing price add transport (€400-1,800), the CO2-based pollution (registration) tax, Regitra re-registration (about €30) and compulsory insurance. In most used-car cases VAT does not add anything, provided you handle the paperwork correctly. In this article we break down every tax involved in buying a car from Germany in 2026, with a concrete worked example and the costly mistakes people make most often.

One important note up front: tax rates in Lithuania change, and the pollution and registration tax in particular has been unusually volatile in recent years. Always double-check the exact figures at vmi.lt, Regitra and the Ministry of Environment before you buy, because the bands and rates may have been adjusted. This article was written in July 2026.

Contents

• Car import taxes from Germany: the full summary in one table
• VAT when buying a car from Germany
• CO2-based pollution (registration) tax
• Do you need to pay customs duty or excise
• Regitra and technical inspection
• Compulsory insurance and small costs
• Full example: what it really costs
• The most expensive mistakes
• FAQ
• Don't want to do the math yourself?

Car import taxes from Germany: the full summary in one table

The taxes involved in buying a car from Germany break down into several parts, and only some of them are actual taxes paid to the state. Here is the full summary in one table:

You can see the point: most of the sum is not actually a state tax but the price of services. Of the real taxes in Lithuania, usually only the pollution (registration) tax and a token Regitra fee remain. For most used cars the VAT is zero. Below we break down each line separately.

VAT when buying a car from Germany

This is where most mistakes are made, so let's start with a clear rule. Lithuania's standard VAT rate is 21% (check it, because rates change). Whether you have to pay it comes down to two things: the car's age and who you are buying from.

In EU terms a car is considered new if it meets at least one condition: less than 6 months old OR having covered fewer than 6,000 km. In that case VAT (21%) is paid in Lithuania regardless of who you bought it from.

A car is considered used if it is older than 6 months AND has covered more than 6,000 km. In that case:

• Buying from a private individual, no VAT is charged in either Germany or Lithuania.
• Buying from a dealer under the margin scheme (Differenzbesteuerung), VAT again does not add to your price; it is already included and not shown separately.
• Buying from a VAT payer, demand a "Steuerfrei" (0% intra-EU supply) invoice. You then pay no VAT in Germany, and in Lithuania you declare and pay it only if the car meets the "new" definition.

The practical takeaway for most buyers: if you are importing an ordinary 3-5 year old car with normal mileage, there will most likely be no VAT at all. The main thing is not to get caught out on the paperwork. Before you start calculating costs, find the car and assess its status, and if you are using mobile.de for the first time our guide on how to find a car on mobile.de will come in handy.

CO2-based pollution (registration) tax

This is the only significant tax that many people forget to include in their calculation, and it is exactly the one that can spring an unpleasant surprise. The pollution tax (also called the registration tax) is a one-off charge, paid the first time a car is registered or re-registered in Lithuania. Its size depends not on the car's price but on its CO2 emissions (g/km), fuel type and Euro standard.

That is exactly why there is no single "flat" number. The more a car pollutes, the higher the tax. Approximate 2026 bands (be sure to check the current bands, as they are adjusted):

Diesel cars are taxed more heavily because of additional pollutants, so a powerful diesel SUV with high CO2 emissions can cost the most. An economical petrol city car or a low-emission hybrid falls at the very bottom of the table. The tax generally only starts to apply above a certain CO2 threshold (roughly from 120-130 g/km), so low-emission cars often pay none of it.

A practical tip that saves money: check the CO2 figure before you buy, straight from the German documents. The Fahrzeugschein (registration certificate) and the CoC (certificate of conformity) state the exact CO2 value in g/km. With that in hand, you can use a calculator from the Ministry of Environment or a site like wheelstreet.lt to work out the tax to the euro in advance and avoid surprises. Two cars at similar prices can differ by several hundred euros on the pollution tax alone.

Do you need to pay customs duty or excise

The short answer to both questions: no. But let's explain, because there is a lot of confusion about this online.

Customs duty does not apply. Germany and Lithuania are in the single EU market, so moving a car between them is internal EU trade with no customs and no border formalities. You would only pay customs duty if you were importing a car from a non-EU country (for example the USA or the United Kingdom). Buying in Germany there is no duty (check whether EU policy has changed).

Excise is not applied to cars in Lithuania. In our country excise applies to fuel, alcohol and tobacco, but not to passenger cars. If someone tries to convince you that you will have to pay excise on an imported car, that is misinformation. The same applies to the process we cover separately when we walk through the whole car import process from Germany.

Regitra and technical inspection

Once the car is already in Lithuania, it still has to be registered. Re-registration at Regitra costs about €30 (check the current Regitra fee). Registration requires the original German Fahrzeugbrief (KFZ-Brief), the purchase document, the CoC certificate of conformity and valid insurance.

On the technical inspection there is good news: if the car has a valid German TÜV or HU inspection with a protocol that meets the EU directive, Regitra recognizes it and no new inspection is needed. An initial technical inspection in Lithuania (about €30) is only required when the German one has already expired or you do not have the protocol. It is a small but welcome amount to know about in advance.

Compulsory insurance and small costs

Before you take to the road, compulsory OCS (motor third-party liability) insurance is required. In most cases the annual cost ranges around €70-150, depending on the car's power, the driver's age and experience, and claims history. For powerful and expensive cars with a poor claims history it can reach €200 and more, but for an ordinary car it stays well below that.

For the first few days, while you sort out the Lithuanian policy, you can briefly extend the German insurance or buy border insurance. Among the small costs, also budget for temporary plates if you need them, but that is a matter of euros, not hundreds.

Full example: what it really costs

Let's bring it all together into one concrete calculation. Say a 2022 Audi Q5 2.0 TDI, bought from a German dealer under the margin scheme for €38,000, with average CO2 emissions.

You can see that in reality only about €900-1,000 is added to the listing price, and most of that is not tax but transport. If the same car were a diesel SUV with high CO2 emissions, the pollution tax alone could jump to €1,000 and more, which is why the CO2 value is the single most important variable in the whole calculation.

For comparison: an Audi Q5 in comparable condition from a local Lithuanian seller often costs €43,000-46,000. Even with all taxes and transport, importing from Germany stays thousands of euros cheaper, as long as you do not make mistakes.

The most expensive mistakes

Underestimating the pollution tax. People add up the price and the transport but forget the CO2 tax, then receive a bill of several hundred or even over a thousand euros at registration. The fix: take the CO2 value from the Fahrzeugschein or CoC before you buy and calculate the tax in advance. This is the mistake that most distorts the final import price, because two similar cars can differ by several hundred euros purely on emissions.

Assuming customs duty or excise will apply. Some sellers or intermediaries scare buyers with extra taxes that do not actually exist. Inside the EU there is no customs duty, and no excise on cars. Do not pay for what is not required, and do not let this pretext be used to push the price up.

Two more classic mistakes - double VAT (when you buy from a VAT payer without a "Steuerfrei" invoice and pay VAT twice) and a missing Fahrzeugbrief (without which Regitra will not register the car) - are covered in more detail in the car import from Germany guide, so we will not repeat them here.

FAQ

How much does it cost to import a car from Germany to Lithuania?

To the listing price add transport (€400-1,800 depending on the carrier type), the CO2-based pollution tax (from €0 to about €1,700), Regitra re-registration (€30), a technical inspection if needed (€25) and OCS insurance (~€70-150 per year). For a used car VAT usually adds nothing. For an average car the total extra sum often fits within €1,000-2,000.

Do you have to pay VAT when buying a used car from Germany?

In most cases no. If the car is older than 6 months AND has covered more than 6,000 km, then buying from a private individual or under the margin scheme means no VAT is paid in either Germany or Lithuania. VAT (21%) applies only if the car is considered new in EU terms (less than 6 months old or fewer than 6,000 km).

What is the pollution tax and how much does it cost in 2026?

It is a one-off tax, paid when registering a car in Lithuania, calculated from CO2 emissions, fuel type and Euro standard. Approximate 2026 ranges: petrol from €0 to ~€870, diesel from €0 to ~€1,740, hybrids from €0. Low-emission cars pay virtually none of it. Check the exact figure in a calculator, because the bands change.

How is the CO2-based pollution (registration) tax calculated?

The car's CO2 value in g/km is taken (stated in the Fahrzeugschein and CoC documents) and the relevant tariff band is applied according to fuel type and Euro standard. The higher the emissions, the higher the tax. Diesels are taxed more heavily than petrols, while electric cars and low-emission hybrids fall at the very bottom.

Does customs duty apply when buying a car in Germany?

No. Germany and Lithuania are in the EU internal market, so no customs duty applies. You would only pay duty when importing a car from a non-EU country.

Do you have to pay excise on a car from Germany?

No. In Lithuania excise applies to fuel, alcohol and tobacco, but not to passenger cars.

How much does it cost to re-register a car at Regitra?

Re-registration costs about €30 (check the current Regitra fee). You will need the original German Fahrzeugbrief, the purchase document, the CoC and valid insurance.

When is VAT on a car from Germany paid in Lithuania?

VAT in Lithuania (21%) is paid when the car is considered new in EU terms: less than 6 months old or having covered fewer than 6,000 km. In that case you declare it and pay it to the Tax Inspectorate (VMI). For a used car VAT usually adds nothing.

Don't want to do the math yourself?

If all this arithmetic of taxes, documents and CO2 bands feels like too much, we can do it for you. The Vin Motors import service covers finding the car, inspecting it in Germany, transport and all the tax and paperwork handling, including estimating the pollution tax before you buy so the price holds no surprises. We prepare an estimate with all taxes in advance, with no hidden lines.

If you would rather not wait, take a look at cars already imported with taxes paid, which have already been through the whole process and are ready to buy in Lithuania. And if you plan to fund the new purchase by selling your current car, look into the option of selling your current car on commission while we handle the import.