Methodology & sources
Yearly CO2 cost = consumption × emission factor ÷ 1,000 × CO2 price per tonne × (1 + 19% VAT)
Emission factors are the official default values of Germany's emissions reporting regulation (EBeV 2030), which apply to the national CO2 price since 2023:
- Natural gas: 0.18139 kg CO2 per kWh, based on gross calorific value as shown on German gas bills (0.20088 kg CO2/kWh based on net calorific value).
- Heating oil: 2.6763 kg CO2 per litre.
- LPG: 3.013 kg CO2 per kilogram. For input in litres we assume a density of 0.51 kg per litre (propane), giving about 1.54 kg CO2 per litre.
- Wood and pellets: 0 kg, as biogenic fuels are exempt from the CO2 price.
Emission factors
| Fuel | kg CO2 per unit |
|---|---|
| Natural gas | 0.1814 kg / kWh |
| Heating oil | 2.676 kg / litres |
| LPG | 1.54 kg / litres |
| Wood pellets | 0 kg / kg |
CO2 prices
| Year | CO2 price |
|---|---|
| 2023 | 30 €/t |
| 2024 | 45 €/t |
| 2025 | 55 €/t |
| 2026 | 55–65 €/t |
| 2027 | 55–65 €/t |
Scenarios from 2028
- Low – price stays close to today: 55 €/t, +2 €/t per year
- Medium – moderate rise: 75 €/t, +5 €/t per year
- High – steep rise: 100 €/t, +8 €/t per year
Sources
- BEHG – Brennstoffemissionshandelsgesetz
- EBeV 2030 – Standardwerte für Emissionsfaktoren (Anlage 2 Teil 4)
- DEHSt – Nationaler Emissionshandel
- European Commission – ETS2
- co2online – Heizspiegel 2025 (Verbrauchswerte)
- CO2KostAufG, Anlage (zu den §§ 5 bis 7)
Last reviewed: 2026-09-30