Operating costs of the coming years

CO₂ costs and emissions in the building sector

A practical overview of the CO₂ prices already fixed in law and those in prospect for common heating systems – together with the emission figures those prices are applied to.

The building sector accounts for around 30 % of energy-related CO₂ emissions in Germany. To meet its climate targets the federal government relies increasingly on fiscal steering instruments, among them the CO₂ levy on fossil fuels. At the same time, climate-friendly refurbishment is made attractive through funding programmes (BEG, KfW, BAFA).

CO₂ costs have risen continuously since 2021. For owners and landlords it therefore makes economic sense to invest early in efficient heating technology and in the building envelope. The effect is most pronounced on fossil systems: with oil and gas the CO₂ price bears directly on every kilowatt hour consumed.

This page sets out the emissions of the common heating technologies, the CO₂ prices fixed in law and their European context. What that means in figures for your particular building depends on consumption, year of construction and the planned measure – which is what we calculate in the first consultation.

Further reading: which measures attract funding is set out under funding; what can be passed on to the rent is covered under levies and depreciation.

National emissions trading

The CO₂ price per tonne in Germany

The price per tonne of CO₂ is set by the Fuel Emissions Trading Act (BEHG). It reaches the consumer through the fuel price and rises in stages. From 2027 the European emissions trading system for buildings and transport (EU ETS II) is to take over.

Year Price per tonne of CO₂ Note
2021€25Start of the national scheme under the BEHG
2022€30 
2023€30Increase suspended in response to the energy crisis
2024€45 
2025€55Planned under the statutory price path
2026–2030€60–65Announced corridor; subject to change

These figures form the basis for calculating the additional annual cost of a fossil heating system and the saving available from a renewable alternative.

Reference values

Emissions by heating technology

The figures refer to the kilowatt hour of heat delivered and include the upstream chain. For heat pumps and district heating the underlying electricity or generation mix decides the result, which is why those entries are given as ranges.

Heating technology CO₂ emissions (g CO₂/kWh) Note
Oil heating 318 High emissions, shrinking eligibility for funding
Gas heating 247 Still widely used, but facing tightening regulation
District heating 170–250 Depends on the generation mix of the network
Pellet heating 50–70 Biogenic fuel, subject to emissions limits on particulates
Heat pump (2024 grid mix) approx. 100 Falls further as the electricity mix decarbonises
Heat pump (renewable electricity) close to 0 Lowest emissions of the options listed

Reference values for orientation. The factors of the applicable regulation govern the energy balance of any individual building.

What does this mean for your building?

Consumption, year of construction and heating technology together give a fairly concrete figure. Send us those three details and we will work out the cost path for your property.