CO₂ cost split between landlord and tenant in Germany

Enter consumption, floor area and fuel: the calculator finds the tier under the CO₂ Cost Allocation Act and splits the CO₂ cost between tenant and landlord.

Worked through by Radif Partners · Editorial policy · How we calculate

empty: estimated from use

Special cases

from 2028

Landlord’s share

€67.35

40 % of €168.37; the tenant pays €101.02

CO₂ per m² a year31.1 kg
RuleTier model
Tenant60 % · €101.02
Landlord40 % · €67.35
Step-by-step calculation
  1. 12,000 kWh give 2,177 kg CO₂; divided by 70 m² that is 31.1 kg per m² a year (section 5(1), one decimal).
  2. CO₂ cost estimated at €65 per tonne with VAT: €168.37. The amount on the fuel bill is what counts.
  3. Tier under the annex: 31.1 kg CO₂ per m²: tenant 60 %, landlord 40 %.

Estimate under the funding guideline and the law as of October 2026, not advice. Only the bank’s grant approval is binding. How we calculate

In Germany the CO₂ cost of heating with gas or oil is split between tenant and landlord under the CO₂ Cost Allocation Act (Kohlendioxidkostenaufteilungsgesetz, CO2KostAufG). What counts is how much CO₂ the flat produces per square metre of floor area each year, rounded to one decimal. Below 12 kg the tenant pays everything; from 52 kg the landlord pays 95 %, with ten tiers in all. A 70 m² flat using 12,000 kWh of gas a year comes to 31.1 kg per m². At €65 per tonne, the 2026 auction average, plus VAT, that is about €168 of CO₂ cost, of which the landlord pays 40 %, or €67. A 90 m² oil-heated flat using 1,800 litres reaches 53.5 kg, and the landlord pays €354 of €373. A listed building or a conservation area halves the landlord’s share. If a new gas or oil boiler goes in after 29 July 2026, the cost is split in half from 2028.

How the law splits the cost

The CO₂ Cost Allocation Act shares the cost according to the state of the building: the more CO₂ a flat produces per square metre, the more the landlord pays (CO2KostAufG). The idea is that tenants control how they heat, landlords control insulation and the heating system.

Annex to the CO2KostAufG, residential buildings
kg CO₂ per m² a yearTenantLandlord
below 12100 %0 %
12 to under 1790 %10 %
17 to under 2280 %20 %
22 to under 2770 %30 %
27 to under 3260 %40 %
32 to under 3750 %50 %
37 to under 4240 %60 %
42 to under 4730 %70 %
47 to under 5220 %80 %
52 or more5 %95 %

The calculator derives the CO₂ amount from consumption with the official emission factors (EBeV 2030, Annex 2). It estimates the CO₂ cost with a price per tonne, preset to €65, the average of the 2026 auctions (German Emissions Trading Authority). If your fuel bill shows the CO₂ amount, enter it: it beats any estimate.

Three flats, three results

CO₂ price €65 per tonne, including VAT
Flatkg per m²CO₂ costLandlordTenant
Gas, 70 m², 12,000 kWh31.1€16840 % · €67€101
Gas, renovated, 80 m², 6,000 kWh13.6€8410 % · €8€76
Oil, 90 m², 1,800 litres53.5€37395 % · €354€19

The renovated flat stays just inside the second tier, so the landlord pays almost nothing. The oil flat is the opposite: heating oil emits more CO₂ per kilowatt hour than gas and lands in the top tier. How the CO₂ price translates into each litre of oil is under CO₂ price on heating oil, the cost for a whole household in the CO₂ tax calculator. What CO₂ may cost from 2027 is under CO₂ price 2027; the 2027 corridor has passed the Bundestag but has not yet been promulgated.

CO₂ cost in 2026, 2027 and after

2027, passed, not in force

€237 to €281

2026 (55 to 65 €/t)€237 to €281
Your 2028 scenario (€100/t)€432

VAT included. There is no fixed price for 2028: the value is your assumption.

Every year in the CO₂ calculator →

Special cases in the calculator

Under “Special cases” you can set three rules. A listed building, compulsory connection to a heat network or a conservation area (Milieuschutz) halves the landlord’s share under section 9; if both kinds of renovation are blocked, there is no split at all, and the landlord must prove the restriction. Commercial premises are split in half under section 8. For a gas or oil boiler installed after 29 July 2026 under section 43 of the Building Modernisation Act (section 43 GModG), both pay half from 2028, so the calculator applies that rule for the year 2028. What else applies to new gas boilers is under gas boiler ban. Landlords weighing a new system will find the funding under heating grant for landlords.

What homeowners in Germany ask

I rent a flat in Germany: how do I check the CO₂ split on my heating bill?

Take the flat’s annual gas or oil consumption and floor area from the heating cost statement, enter them here and compare the tier with what the statement shows. The CO₂ amount per m² is rounded to one decimal, and a value exactly on a tier boundary already falls into the higher tier. If the landlord’s share is missing or looks too small, ask for the calculation in writing.

How does a new gas boiler change the CO₂ split?

If a gas, oil or LPG boiler is newly installed under section 43 of the Building Modernisation Act, tenant and landlord share the CO₂ cost equally from 1 January 2028, whatever the tier. The same applies to gas network charges, and from 2029 to the extra cost of biogas or bio-oil up to a 30 % share. In the example flat the landlord then pays €84 instead of €67.

Does the tier table apply to offices and shops?

No. Non-residential buildings use an even split: any agreement making the tenant pay more than 50 % of the CO₂ cost is void. The act announces a separate tier model for non-residential buildings, but it is still missing from the legal text. In the calculator, switch to commercial under “Special cases”.

Related

Guidelines, laws and data

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Publisher of calculators for replacing a heating system in Germany: grant by application date and income, running costs by state, CO₂ costs and their split

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