The table that really matters
These are BMW's official figures from its technical dossier of May 2024, with the saloon's WLTP CO₂ and the band it falls into in the Balearics (remember: up to 120 g/km is 0 %, 120 to 160 is 4.75 %, 160 to 200 is 9.75 % and above 200 it is 16 %):
| Version | Engine | Output | WLTP CO₂ (saloon) | Band in the Balearics |
|---|---|---|---|---|
| 318i | 4-cyl. petrol | 115 kW (156 PS) | 162–145 g/km | 4.75 % or 9.75 % |
| 320i | 4-cyl. petrol | 135 kW (184 PS) | 165–147 g/km | 4.75 % or 9.75 % |
| 330i xDrive | 4-cyl. petrol | 180 kW (245 PS) | 175–158 g/km | 4.75 % or 9.75 % |
| 318d | 4-cyl. diesel 48V | 110 kW (150 PS) | 147–129 g/km | 4.75 % |
| 320d | 4-cyl. diesel 48V | 140 kW (190 PS) | 147–129 g/km | 4.75 % |
| 330d xDrive | 6-cyl. diesel 48V | 210 kW (286 PS) | 164–146 g/km | 4.75 % or 9.75 % |
| M340d xDrive | 6-cyl. diesel 48V | 250 kW (340 PS) | 173–158 g/km | 4.75 % or 9.75 % |
| M340i xDrive | 6-cyl. petrol 48V | 275 kW (374 PS) | 192–177 g/km | 9.75 % |
| 330e | Plug-in hybrid | 215 kW (292 PS) | below 120 g/km | 0 % |
Two quick readings: the 318d and 320d diesels are the range's tax sweet spot, because their whole range falls in the 4.75 % band; and the 330e pays nothing. Work yours out with the registration tax calculator.
The range has moved on since then
The table above is from May 2024 and no longer describes what is sold new. Since autumn 2025 the M340i has gone to 288 kW (392 PS) and 540 Nm, in production from November or December 2025, and declares 172 g/km: still in the 9.75 % band. And the M3, after the July 2024 update, reaches 390 kW (530 PS) on the M xDrive versions, up from 375 kW.
For the M3 we give no CO₂ figure because we have not verified it. On output and capacity the 16 % band is what you would expect, but that is our own expectation, not a fact: look at the certificate.
The plug-in hybrid
The 330e declares 215 kW (292 PS) of system output and sits well below the 120 g/km limit, so it pays 0 %. Careful with older plug-ins: the first 330e iPerformance, from 2015, is said to have hovered around 40 km of range on the old cycle, which is exactly the ZERO sticker threshold. We have not verified that figure, and it is precisely the one to check on the car's data sheet if you are offered one of those.
Recall campaigns
The 3 Series appears in significant campaigns in the German register, among them the Takata airbags one and a 2025 campaign over fire risk on cars built between September 2015 and September 2021. As always, it is checked by chassis number before buying, and we explain how in this article.
Equipment under its official name
So you know what you are looking at in a German advert, these are the names that appear in BMW's documentation:
| In the advert | What it is |
|---|---|
| M Sportpaket / M Sport package | M Sport package |
| Adaptive M suspension | Adaptive M suspension |
| Driving Assistant Professional | The full assistance package. BMW leaves it in English in its German texts too |
| Parking Assistant Plus | Parking Assistant Plus |
| BMW Curved Display | Curved display |
| BMW Head-Up Display | Head-Up Display |
Our recommendation for a car that is going to live here: Driving Assistant Professional, adaptive headlights, Head-Up Display and, if you can find it, adaptive suspension.
Frequently asked questions
Which 3 Series pays the least registration tax?
The 330e plug-in pays nothing. Among the combustion cars, the 318d and 320d diesels, at 147–129 g/km, fall entirely within the 4.75 % band.
Why do so many versions have two possible bands?
Because their CO₂ range crosses 160 g/km. The specific figure depends on wheels, equipment and bodystyle, and it is on the car certificate. Between one end and the other there are five points of tax.
Does CO₂ differ between saloon and Touring?
Yes, by between 3 and 7 g/km more on the Touring. Where a version sits between two bands, that detail can change the rate you pay.
How much power does the M340i have now?
Since autumn 2025, 288 kW (392 PS) and 540 Nm, at 172 g/km. Before that it was 275 kW (374 PS).
Does the 330e get the ZERO sticker?
The current one does, comfortably. The first 330e iPerformance cars from 2015 are said to have hovered around 40 km on the old cycle, which is exactly the threshold: there you have to check the car data sheet.
Sources
- BMW PressClub — 3 Series technical dossier, May 2024 (WLTP)
- BMW PressClub — autumn 2025 model updates (M340i)
- BMW PressClub — M3 Sedan and M3 Touring (390 kW)
- Spanish Law 38/1992, article 70 — tax bands
- KBA — German recall register
Every source was checked on 25 September 2026. Tax rules change: if you are reading this much later, confirm it or ask us.
