ACEA Tax Guide 2018.Pdf
2018
WWW.ACEA.BE Foreword The 2018 edition of the European Automobile Manufacturers’ Association’s annual Tax Guide provides an overview of specific taxes that are levied on motor vehicles in European countries, as well as in other key markets around the world.
This comprehensive guide counts more than 300 pages, making it an indispensable tool for anyone interested in the European automotive industry and relevant policies. The 2018 Tax Guide contains all the latest information about taxes on vehicle acquisition (VAT, sales tax, registration tax), taxes on vehicle ownership (annual circulation tax, road tax) and taxes on motoring (fuel tax).
Besides the 28 member states of the European Union, as well as the EFTA countries (Iceland, Norway and Switzerland), this Tax Guide also covers countries such as Brazil, China, India, Japan, Russia, South Korea, Turkey and the United States.
The Tax Guide is compiled with the help of the national associations of motor vehicle manufacturers in all these countries. I would like to extend our sincere gratitude to all involved for making the latest information available for this publication.
Erik Jonnaert ACEA Secretary General
Copyright Reproduction of the content of this document is not permitted without the prior written consent of ACEA. Whenever reproduction is permitted, ACEA shall be referred to as source of the information. Summary EU member countries 5 EFTA 245 Other countries 254 EU member states
EU summary tables 5 Austria 10 Belgium 19 Bulgaria 42 Croatia 48 Cyprus 52 Czech Republic 55 Denmark 65 Estonia 79 Finland 82 France 88 Germany 100 Greece 108 Hungary 119 Ireland 125 Italy 137 Latvia 148 Lithuania 154 Luxembourg 158 Malta 168 Netherlands 171 Poland 179 Portugal 184 Romania 194 Slovakia 198 Slovenia 211 Spain 215 Sweden 224 United Kingdom 234 01
EU summary tables
Chapter prepared by Francesca Piazza [email protected]
ACEA European Automobile Manufacturers’ Association Avenue des Nerviens 85 B — 1040 Brussels T. +32 2 732 55 50 F. +32 2 738 73 10 www.acea.be EUROPEAN UNION
1 MOTOR VEHICLE TAXATION: EU SUMMARY
1.1 TAXES ON ACQUISITION
Country VAT1 Registration Tax Austria 20% Based on CO2 emissions (max 32% + bonus/malus) Belgium 21% Based on cylinder capacity and age (Brussels-Capital) Fuel, age, Euro standards and CO2 emissions (Flanders) CO2 emissions (Wallonia) Bulgaria 20% Based on purchase price + BGN 25 (plate) + BGN 160 (eco tax) Croatia 25% Based on selling price and CO2 emissions Cyprus 19% Based on CO2 emissions and cylinder capacity Czech Republic 21% Based on vehicle type and Euro standards Denmark 25% Based on safety equipment, fuel consumption and value (85% up to DKK 185,200 + 150% of the remainder) Estonia 20% Registration label (€62) + registration card (€130) Finland 24% Based on price and CO2 emissions (min 3.3%, max 50%) France 20% Bonus/malus system based on CO2 emissions Germany 19% Based on purchase price + €26.30 (registration fees) Greece 24% Based on net retail price and CO2 emissions Hungary 27% Based on age and cylinder capacity Ireland 23% Based on CO2 emissions, from 14 to 36% Italy 22% Based on kilowatt, weight and seats Latvia 21% Based on weight and fuel type Lithuania 21% Based on vehicle type Luxembourg 17% Registration stamp (€50) + supplement (€24 or €50) Malta 18% Based on CO2 emissions, length and vehicle value Netherlands 21% Based on CO2 emissions and fuel efficiency Poland 23% Based on cylinder capacity from 3.1% to 18.6% (0% for electric and plug-in electric vehicles) Portugal 23% Based on cylinder capacity and CO2 emissions Romania 19% Based on purchase price + registration fees (€8.6) Slovakia 20% Based on engine power (kW) and age Slovenia 22% Based on CO2 emissions and purchase price Spain 21% Based on CO2 emissions, from 4.75% (121-159g/km) to 14.75% (200g/km or more) Sweden 25% Based on purchase price and vehicle type United Kingdom 20% Based on invoice value or resale price
1 Situation on 1 January 2018
ACEA TAX GUIDE 2018 6 EUROPEAN UNION
1.2 TAXES ON OWNERSHIP
Country Passenger cars Commercial vehicles Austria Engine power (kW) Gross vehicle weight Belgium Cylinder capacity, CO2 emissions Weight and axles and fuel type Bulgaria Engine power (kW) Weight and axles Croatia Engine power (kW) and age Engine power (kW) and age Cyprus CO2 emissions CO2 emissions Czech Republic Engine size Weight and axles Denmark Fuel consumption and weight Fuel consumption and weight Estonia None Weight and axles suspension Finland CO2 emissions, weight x days Weight x days France CO2 emissions and fuel type Weight, axles, use of trailer Germany CO2 emissions and cylinder Weight, exhaust emission group capacity and noise Greece Engine capacity or CO2 Gross vehicle weight emissions (for new cars) Hungary Age Euro standards Ireland CO2 emissions Deadweight Italy Engine power, Euro standards Weight, axles, suspension Latvia Gross weight, cylinder capacity, Gross weight and axles engine power (kW) Lithuania None Weight, axles, suspension Luxembourg CO2 emissions or cylinder Weight, axles, suspension capacity Malta CO2 emissions and age CO2 emissions and age Netherlands Deadweight, province, fuel, CO2 Deadweight and axles emissions Poland None Weight and axles Portugal Cylinder capacity and CO2 Weight, axles, suspension emissions Romania Cylinder capacity Gross weight and axles Slovakia Cylinder capacity Gross weight and axles Slovenia Cylinder capacity Gross weight Spain Engine rating (hp) Payload Sweden Weight, fuel type or CO2 Weight, axles, fuel and exhaust emissions emissions United Kingdom Engine size and CO2 emission Dead weight, axles and (for new cars) environmental characteristics
ACEA TAX GUIDE 2018 7 EUROPEAN UNION
1.3 TAXES ON MOTORING2
Excise duties on fuels in €3/1,000 litres Country Unleaded Petrol Diesel Austria 515 425 Belgium 615 560 Bulgaria 363 330 Croatia 519 411 Cyprus 479 450 Czech Republic 505 431 Denmark 566 364 Estonia 563 493 Finland 703 530 France 659 547 Germany 655 470 Greece 700 410 Hungary 391 360 Ireland 588 479 Italy 728 617 Latvia 476 372 Lithuania 434 347 Luxembourg 465 338 Malta 549 472 Netherlands 778 490 Poland 395 346 Portugal 659 471 Romania 424 394 Slovakia 514 368 Slovenia 508 426 Spain 461 367 Sweden4 670 591 United Kingdom 661 661 EU minimum rates 359 330
Source: European Commission
2 Situation on 1 January 2018 3 Euro exchange rates at 20 March 2018; source: http://www.ecb.europa.eu/stats/eurofxref/ 4 Includes energy and CO2 tax
ACEA TAX GUIDE 2018 8
1.4 FISCAL INCOME FROM MOTOR VEHICLES IN THE EU5
AT BE DK DE ES FI FR GR IE IT NL PT SE UK Purchase or (€ bn) (€ bn) (DKK bn) (€ bn) (€ bn) (€ bn) (€ bn) (€ bn) (€ bn) (€ bn) (€ bn) (€ bn) (SEK bn) (£ bn) transfer 2015 2016 2016 2016 2016 2016 2016 2016 2015 2016 2016 2016 2016 2017/20186 1.VAT on vehicle 2.742 7.100 − 29.747 − 1.610 15.606 − 0.601 17.350 1.321 3.446 24.500 12.500 sales servicing/ repair, parts, tyres 2. Fuels & 5.200 7.415 17.191 42.152 18.758 3.989 36.412 3.663 3.028 35.820 9.664 3.259 48.200 28.100 lubricants
3. Sales & 0.395 0.430 19.514 − 4.364 0.964 2.188 0.188 0.684 1.690 1.551 0.672 − − registration taxes Annual ownership 2.232 1.614 10.609 8.952 2.718 1.083 0.859 1.113 1.124 6.610 4.058 0.554 14.300 6.000 taxes Driving license fees − 0.017 − 0.168 0.064 − − − − − 0.256 − − −
Insurance taxes 0.331 0.960 1.534 4.300 − 0.384 4.739 − − 3.880 0.979 2.800 −
Tolls 1.890 0.648 0.433 4.600 − − 11.796 − − 2.030 − 0.320 1.800 −
Customs duties − − − 0.600 − − − − − − − 0.050 − −
Other taxes 0.322 0.649 − − 0.708 − 1.858 0.125 − 5.620 1.663 0.200 4.500 1.500
TOTAL (national 13.112 18.833 49.281 90.519 26.612 8.030 73.458 5.089 5.437 73.000 19.492 8.501 96.100 48.100 currencies) TOTAL (€)7 13.1 18.8 6.6 90.5 26.6 8.0 73.5 5.1 5.4 73.0 19.5 8.5 9.6 54.8 EUROPEAN UNION GRAND TOTAL = €413bn 9
ACEA TAX GUIDE 2018
5 Latest available data; only countries for which sourced data is available are listed 6 2012 estimates for income from VAT and other taxes 7 Euro exchange rates at 20 March 2018; source: http://www.ecb.europa.eu/stats/eurofxref/ 02
Austria
Chapter prepared by Walter Linszbauer [email protected]
FFOE Austrian Vehicle Industry Association Wiedner Hauptstrasse 63 A – 1045 Wien T. +43 5 90 900 48 00 F. +43 5 90 900 289 www.fahrzeugindustrie.at www.automotiveindustry.at AUSTRIA
1 TAXES ON ACQUISITION
1.1 VAT All vehicles (new cars, second-hand cars, passenger cars, caravans, commercial vehicles, buses, etc) are subject to VAT (Umsatzsteuer) at a rate of 20% when the vehicle is acquired from a taxable person registered for VAT. VAT is levied on the effective invoice price.
It is possible to deduct the VAT (through input VAT) on the purchase of commercial vehicles for professional use. Except for certain exemptions, such as cars for driving schools and taxis, deductions are not allowed for passenger cars and combination cars (Kombinationswagen). Since 1 January 2016 a deduction of VAT (through input VAT) is also applicable for zero-CO2 emission passenger cars (eg electric vehicles and hydrogen-powered cars).
1.2 FUEL CONSUMPTION/POLLUTION TAX
1.2.1 Calculation of fuel consumption/pollution tax Fuel consumption/pollution tax (Normverbrauchausgabe – NoVA) is levied on the purchase price (net) or commercial leasing fee of new passenger cars and motorcycles and on passenger cars and motorcycles not yet registered nationally. There are tax exemptions for, inter alia, electric or electrohydraulic cars, cars for driving schools, taxis, ambulances, vehicles for diplomatic use, and vehicles for disabled people.
The percentage is calculated as follows (from 1 March 2014):
Motorcycles with a cylinder capacity exceeding 125cm3 0.02 x (cylinder capacity in cm3 minus 100)
(The maximum NoVA rate for motorcycles is 20%. Motorcycles with a cylinder capacity not exceeding 125cm3 will not be charged NoVA.)
Passenger cars (including minibuses and caravans) and combination cars [(CO2 emissions in g/km minus 90) divided by 5] minus NoVA deduction, plus NoVA malus fee (if applicable).
The NoVA malus fee is €20 for each g/km of CO2 emission exceeding 250g/km (eg CO2 emissions of 270g/km would result in a malus fee of €400).
CO2 emissions are calculated based on type permission in accordance with the Austrian Kraftfahrgesetz 1967 or on EU type permission.
A NoVA deduction of €400 for diesel and gasoline vehicles was granted in 2015. On 1 January 2016, the deduction was reduced to €300 for both engine types. A NoVA deduction of €600 for environmentally friendly vehicles (hybrid, E85, LNG, and hydrogen cars, etc) applied until 31 December 2015. On 1 January 2016, the deduction was reduced to €300.
The maximum NoVA rate for passenger cars is 32% (not including malus fee, if applicable) and is rounded to the nearest whole number. NoVA is incorporated into the basic retail price of the vehicle, but VAT is not applied to the total amount anymore and is now charged separately. NoVA can be refunded for rental/leasing cars exported from Austria based on the standard market value of the car.
ACEA TAX GUIDE 2018 11 AUSTRIA
ince 1 anuary 2007, NoVA has also een refunded for vehicles ex orted from Austria in ro ortion with the common value of the vehicle. ince 1 anuary 2016, such a refund has also een availa le to rivate ersons selling their vehicle to a uyer in a foreign country.
1.3 TAX ALLOWANCES Taxa le ersons have several o tions for recording the ac uisition and use of a usiness vehicle in their financial records.
• eduction of VAT/other tax enefits for usiness vehicles that are not assenger cars or com ination cars exce t for cars for driving schools, taxi com anies, and leasing com anies), the VAT on the urchase rice can e deducted. ince 1 anuary 2016 a deduction of VAT through in ut VAT) is also a lica le for ero CO2 emission assenger cars eg electric vehicles and hydrogen owered cars). n addition, a tax allowance Gewinnfreibetrag, 10 of the Einkommensteuergesetz) u to 13 ie 4.5 13%) of a company’s profit can be granted for investing in such vehicles, up to a maximum of €45,350, if the company’s profit exceeds €30,000.
• n case of sale of a vehicle owned for at least seven years, the rofit resulting from the difference etween the sale rice and the registered ook value can e deducted from the ac uisition rice of new goods instead of eing treated as rofit from the sale).
• e reciation can e a lied to all vehicles if they are used for usiness ur oses. e reciation of a vehicle is generally calculated over eight years assenger cars) or 3 10 years all other vehicles) ased on the urchase rice including ollution tax and VAT, if not deducti le). f the value of a car is such that it is considered a luxury roduct ie purchase price exceeding €40,000), only the ercentage u to this amount including all accessories) is deducti le in the tax declaration for de reciation.
• O erating costs – or at least the ercentage of the o erating costs that result from usiness use of the car – can e deducted from rofit. f the car is used for rivate means to a certain extent, this ercentage of the total cost is not deducti le from cor orate income. The o erating costs including de reciation) of a rivate car used for usiness ur oses can e deducted at a rate of €0.42/km since 1 August 200 ).
1.4 REGISTRATION CHARGES or the registration of vehicles, the following administration fees are charged
Vehicle type New vehicles (€) Second-hand vehicles (€) assenger cars, com ination cars 1 1.10 1 1.10 orries, coaches 1 1.10 1 1.10 eavy machinery 1 0.60 1 0.60 ecial vehicles, trailers 1 0.60 1 0.60 otorcycles 1 2.10 1 2.10 eregistration – –
ACEA TAX GUIDE 2018 12 AUSTRIA
ehicle tax is levied on all ustrian vehicles and on all foreign vehicles registered in ustria. he basis of taxation is cylinder capacity for motorcycles and horsepo er for all other vehicles.
assenger cars and combination vehicles sub ect to compulsory third party insurance – from 1 anuary 1 for all vehicles ith a gross eight belo 3.5t – ngine elated nsurance ax Motorbezogene Versicherungssteuer) is applicable, hereas ehicle ax Kraftfahrzeugsteuer) applies to all other vehicles.
alc la i n ehicle a he monthly rates of vehicle tax can be calculated using the follo ing formula
e vehicle Monthly rate (€) es ini Maximum rate (€) ( ss ei h ) rate (€)
otorcycles1 c for yearly er cm3 cylinder payment in advance) capacity
assenger cars, For all vehicle engines: ilo atts .20 2.00 combination cars and ( – ) f number of months doesn’t apply to vehicles 3.5t2 3 (for the first 66kW) for yearly payment in passenger and ( – ) advance) combination cars) (for the next 20kW) ( ) (for each exceeding kW) ehicles 3.5 12t 1.55/t 15.00
ehicles 12t 1 t 1. 0/t
ehicles 1 t 1. 0/t 0.00
railers 15.00 .00 3.5 12t 1.55/t 12 1 t 1. 0/t 1 t 1. 0/t
or motorcycles, passenger and combination cars, and other vehicles registered abroad and being temporarily used in ustria, a daily rate of vehicle tax Kraftfahrzeugsteuer) of €1.10; €2.20; and €13.00, respectively, may be applied.
a e e i ns he main tax exemptions apply to vehicles used in official services eg local authorities, ambulance services, the fire brigade, etc) buses and coaches taxis vehicles for disabled people electric cars heavy e uipment construction e uipment, bulldo er, excavators etc) motorcycles ith a cylinder capacity
1 For monthly payment in advance, the rate increases by 10%. For motorcycles, then, a monthly payment rate of €0.0275/cm applies. n increase of % and % applies to monthly and uarterly payments, respectively. 2 he tax is payable together ith the insurance premium. he rate increases by 20% for vehicles registered before 1 anuary 1 if they do not meet certain emission standards. 3 or monthly payment in advance, the rates mentioned increase by 10% Versicherungssteuergesetz) – ie €0.682/month, €0.726/month, €0.825/month – and a maximum rate of €80 applies. An increase of 6% and 8% applies to 6 monthly and uarterly payments, respectively.
ACEA TAX GUIDE 2018 13 AUSTRIA
belo 100cm3; vehicles ith a ross ei ht of over 3.5t used for combined transport to and from inland rail ay stations only; bilateral contracts e holiday traffic).
Accordin to la , there are further exemptions for vehicles ith a ross ei ht of over 12t re istered in another ember tate and used in Austria; cars o ned by forei n students re istered in another member state and used in Austria; and passen er cars and combination cars re istered in another member state and used in Austria for a period not exceedin six months.
M
4
ie el u er u er Product cost incl profit (€/1000l) 785.36 88.17 768.31 3.31 Pflichtnotstandsreserve5 (€/1000l) 12.6 0.00 11.36 11.36 Fuel tax (€/1000l) 3 7.00 261.00 82.00 82.00 Subtotal (€/1000l) 1,1 5.00 7 .17 1,261.67 1, 36.67 A %) 20.00 20.00 20.00 20.00 Price at the pump (€/1000l) n eneral, fuel tax rates depend on the fuel type, the amount of sulphur and the amount of bio enic material in the fuel are as follo s
y e o uel ate o M t in €/1000l ( rom anuary e em er ) nleaded/ urosuper uper 5)/ uper lus uper100) ith an amount of sulphur 515 ≤ 10mg/kg (≤ 0.013 b/l) nleaded/ urosuper uper 5)/ uper lus uper100) ith an amount of sulphur 515 10mg/kg (≤ 0,013 b/l) nleaded/ urosuper uper 5)/ uper lus uper100) ith an amount of sulphur 82 ≤ 10mg/kg (≤ 0.013 b/l) ith bio enous amount min 6l/1000l Diesel with an amount of sulphur ≤ 10m / 25 iesel ith an amount of sulphur 10m / 25 Diesel with an amount of sulphur ≤10mg/kg with biogenous amount min 3 7 66l/1000l
All vehicles must be covered by a third party insurance policy. nsurance policies are sub ect to an insurance tax Versicherungssteuer) amountin to 11% of the annual fee.
Fi ures as at 12 anuary 2018 5 ompulsory emer ency reserves 6 Fuel ax
ACEA TAX GUIDE 2018 14 AUSTRIA
/ P Pa en er car an li ht c mmercial ehicle
t is co pulsor for otorc cl s pass n r cars and ot r icl s it a ross i t of up to t to carr a toll stic r (Vignette) for circulation on all ustrian i a s and pr ss a s n addition to t traditional toll stic r (Vignette), a di ital for (Digital Vignette) as b n introduc d in 01
olls on ot r sp cifi d roads can b l i d in addition
oll stic r pric s includin ar as follo s
earl t ll tic er m nth t ll tic er 10 a t ll tic er
ali it 1 c b r of t cons cuti cal ndar 0 00 ours on t da pr ious ar to 1 ont s of issu to 00 anuar of t ours on t t follo in ar cons cuti da
Cost for motorcycles (€) 0 1 10 0
t r car an ther ehicle up t 0 0 00 t ( r ei ht) (€)
n 1 S pt b r 00 a KorridorVignette as introduc d for icl s it a ross i t of or t an t dri in alon t 1 t corridor b t n t r an bord r and t Hohenems unction (n ar t Swiss border crossing), costing €2.00 one way or €4.00 return, inclusive of VAT. The revenue from the toll stic rs is us d for construction and aint nanc on t i l d lop d s ctions of t road n t or and infrastructur
rtain ustrian road s ctions ( Brenner, Tauerntunnel, Bosruck/Gleinalm, Karawankentunnel, Arlbergtunnel) a ad a distanc r lat d toll for so ti ri rs on t s roads do not n d to purc as toll stic rs
follo in appli s to circulation of pass n r cars up to t on t s roads
• o ut rs on t ir a to or do not a to pa to us t s s ctions of road
• it t poss ssion of a arl toll stic r (Vignette), €40 is deducted from the purchase price of a arl toll road tic t for c rtain ustrian road s ctions ( Brenner, Tauerntunnel, Arlbergtunnel)
ea c mmercial ehicle
distanc r lat d road pricin c ar (Fahrleistungsabhängige Maut) as introduc d on 1 anuar 00 for all icl s icl co binations and bus s c din t in ross i t for circulation on all ustrian i a s and pr ss a s road pricin c ar is bas d on ilo tr s tra ll d and nu b r of a l s and sinc 1 anuar 010 on t ission class of t icl (for n iron ntal
i ur s as at 1 c b r 01 rail rs to d b t s icl s ar not obli d to carr toll stic rs a pin icl s r uir onl on toll stic r for a icl up to t r ardl ss of t actual ross i t
ACEA TAX GUIDE 2018 15 AUSTRIA
reasons). Since anuary 20 noise pollution is also considered along with air pollution emission classes).
ses e cles e cle com t o s t ross e t t ( l from ry ) Road pricing per km in € (e cl ) m ss o ro c te ory C te ory C te ory C te ory (t o les) (t ree les) (fo r or more les) ay ight 0 ay ight 0 ay ight 0 em ss o cl ss 0. 0 0. 4 0.2 40 0.2 4 0. 0 0. em ss o cl ss 0. 4 0. 0.2 4 0.2 0.4 0 0.4 C em ss o cl ss 0.204 0.20 0.2 2 0.2 0.4204 0.42 em ss o cl ss to 0.224 0.22 0. 2 0. 0.4 24 0.4 otes V, nergy efficient vehicles
or charging reasons, each vehicle e ceeding . t in gross weight must be e uipped with a o electronic transmitter. The o can be obtained for a rental price of €5 at border stations and other specific points of sale eg gas stations, highway restaurants, etc). or certain Austrian road sections eg Brenner, Tauerntunnel, Arlbergtunnel) having a distance related toll system, the toll will now be charged electronically through the o .
igures as at anuary 20 0 The night rates apply between 0pm and am
ACEA TAX GUIDE 2018 16 AUSTRIA
R R
s of an ar the a o nt of the tota benefit in ind a so onsider the e issions of the ar in the ear of r hase
ear o p rc a e g km emi ion imi
before
fro
f ar e issions do not e eed the e issions i it in the ear of r hase the tota benefit is based at 5 of the r hase ri e in din o a essories et er onth the a i a o nt is €720. For the use of a car exceeding the relevant CO2 emission limit in the ear of r hase the tota benefit is esti ated at of the r hase ri e in din o a essories et er onth the maximum amount is €960.
red tion of 5 on the tota benefit a ated as abo e is a i ab e if a a i of 5 of ri ate se an be ro en ea h onth f a i o etre driven calculation approach at €0.50/km and €0.69/km (€0.72/km and €0.96/km if a driver is added) for 1.5% (low CO2 emission) and 2% rated cars, res e ti e eads to a res t o er than 5 the o er res t a be onsidered a benefit in ind if tr e re ords on ri ate se are e t
he ri ate se of ero e ssion ars e e e tri ars does not res t in an benefit in ind he benefit of f e is not har ed se arate
or ro idin a free ar in ot in areas ith re ar on street parking controls, a benefit in kind of €14.53 er onth is esti ated
o ers as e as e o ees are ob i ed to a nationa ins ran e ontrib tions on this s
ACEA TAX GUIDE 2018 17 AUSTRIA
R
eriodic inspections ( 57a F ) must be carried out annuall . he cost in euros of the inspection (including 20% ) is as follows
assenger and combination cars ( 1) 56.40
axis, rental cars 56.40
orries 3.5t (gross weight) 65.00
orries with two axles 127.6
orries with three axles 140.04
orries with four axles 143.20
uses, coaches 144.00
railers 0.750t (gross weight), motorc cles 26.04
railers 0.750t (gross weight) with two axles or more 66.00
railer 0.750t (gross weight) with three axles or more 66.00
There is an additional administration fee of €1.90 for the inspection sticker.
ew passenger cars and combination cars ( 1) must be inspected after three ears for the first time and after other two ears for the second time before starting an annual inspection fre uenc .
uses and coaches for public transport must be checked – in addition to the annual inspection ( 57a F ) – ever three months (for scheduled services) and ever six months, in general carr ing out a basic safet check.
ACEA TAX GUIDE 2018 18 03
Belgium
Chapter prepared by Nadine Atanassoff [email protected] Michel Martens [email protected]
FEBIAC Belgian Federation of Automobile and Motorcycle Industries Boulevard de la Woluwe 46, Box 6 B - 1200 Bruxels T. +32 2 778 64 00 F. +32 2 762 81 71 www.febiac.be BELGIUM
ENGINE RATINGS
PASSENGER CARS (CARS, MULTI-PURPOSE CARS (MPC) AND MINIBUSES)
The engine rating or horsepower (hp) of motor vehicles is determined by means of the formula below, where cc stands for cylinder capacity in litres, and K for the coefficient that varies according to the cylinder capacity of the engine:
hp = (4 x cc) + K
Cylinder capacity (l) Coefficient K Cylinder capacity (l) Coefficient K ≤ 0.9 1.5 2.4 - 2.6 3.25 1.0 - 1.2 1.75 2.7 - 3.3 3.50 1.3 - 1.5 2 3.4 - 3.9 3.75 1.6 - 1.7 2.25 4.0 - 4.9 4 1.8 - 1.9 2.5 5.0 - 5.9 4.5 2.0 - 2.1 2.75 > 6 5 2.2 - 2.3 3 - -
Resulting table (fiscal hp):
Cylinder capacity (cc) Fiscal hp Cylinder capacity (cc) Fiscal hp
≤ 750 4 3,951 - 4,150 20 751 - 950 5 4,151 - 4,350 21 951 - 1,150 6 4,351 - 4,650 22 1,151 - 1,350 7 4,651 - 4,850 23 1,351 - 1,550 8 4,851 - 5,050 24 1,551 - 1,750 9 5,051 - 5,250 25 1,751 - 1,950 10 5,251 - 5,550 26 1,951 - 2,150 11 5,551 - 5,750 27 2,151 - 2,350 12 5,751 - 5,950 28 2,351 - 2,550 13 5,951 - 6,150 29 2,551 - 2,750 14 6,151 - 6,350 30 2,751 - 3,050 15 6,351 - 6,650 31 3,051 - 3,250 16 6,651 - 6,850 32 3,251 - 3,450 17 6,851 - 7,150 33 3,451 - 3,650 18 7,151 - 7,350 34 3,651 - 3,950 19 7,350 - 7,550 35
VANS, TRUCKS, ARTICULATED GOODS VEHICLES, TRAILERS
The tax is assessed according to the weight of the vehicle. The taxable weight is that of an empty vehicle in working order, that is, including the body, all attachments and accessories and a full tank of fuel but without passengers or load.
ACEA TAX GUIDE 2018 20 BELGIUM
TAXES ON ACQUISITION
TAXES, CHARGES AND INCENTIVES ON VEHICLE ACQUISITION AT FEDERAL LEVEL
2.1.1 VAT in the context of the purchasing and selling of vehicles The purchase of private cars and commercial vehicles is subject to VAT at the rate of 21%. VAT is levied on the actual invoice price at the time of sale of the vehicle.
Whether or not VAT is due depends on the VAT liability of the seller and purchaser, the vehicle and owner type, and the origin and destination of the vehicle. The different possible VAT schemes, as well as whether or not the Tax on Entry into Service (TES) is due (see also section 2.2), are shown in the tables below.
Purchase of a vehicle in Belgium by a person living in Belgium
Cars, minibuses, motorcycles, camping vehicles, light and heavy commercial vehicles, buses and coaches
State of vehicle Seller Purchaser VAT TES New Anybody Anybody VAT to be paid in destination state Yes Second-hand VAT-liable VAT-liable VAT to be paid in destination state Yes VAT-liable Non-liable VAT to be paid in Belgium Yes Non-liable Anybody No VAT due Yes
Trailers, semi-trailers, camping trailers
State of vehicle Seller Purchaser VAT TES New or second-hand VAT-liable VAT-liable VAT to be paid in destination state No VAT-liable Non-liable VAT to be paid in Belgium No Non-liable Anybody No VAT due No
Purchase of a vehicle in Belgium by a person living in another EU member state
Cars, minibuses, motorcycles, camping vehicles, light and heavy commercial vehicles, buses and coaches
State of vehicle Seller Purchaser VAT TES New Anybody Anybody VAT to be paid in destination state No Second-hand VAT-liable VAT-liable VAT to be paid in destination state No VAT-liable Non-liable VAT to be paid in Belgium No Non-liable Anybody No VAT due No
Trailers, semi-trailers, camping trailers
State of vehicle Seller Purchaser VAT TES New or second-hand VAT-liable VAT-liable VAT to be paid in destination state No VAT-liable Non-liable VAT to be paid in Belgium No Non-liable Anybody No VAT due No
ACEA TAX GUIDE 2018 21 BELGIUM
Purchase of a vehicle in Belgium by a person living outside the EU The purchase of a vehicle by a person not living in an EU member state is not subject to VAT on condition that the Belgian dealer can prove that the vehicle was exported.
Purchase of a vehicle in another EU Member State by a person living in Belgium State of vehicle Seller Purchaser VAT TES New Anybody Anybody VAT to be paid in Belgium Yes Second-hand VAT-liable VAT-liable VAT to be paid in Belgium Yes VAT-liable Non-liable VAT to be paid in origin member state Yes Non-liable Anybody No VAT due Yes
Light and heavy commercial vehicles, articulated vehicles State of vehicle Seller Purchaser VAT TES New Anybody Anybody VAT to be paid in Belgium No Second-hand VAT-liable VAT-liable VAT to be paid in Belgium No VAT-liable Non-liable VAT to be paid in origin member state No Non-liable Anybody No VAT due No
Trailers, semi-trailers, camping trailers State of vehicle Seller Purchaser VAT TES New or VAT-liable VAT-liable VAT to be paid in Belgium No second-hand VAT-liable Non-liable VAT to be paid in origin member state No Non-liable Anybody No VAT due No
Purchase of a vehicle outside the EU by a person living in Belgium
The purchaser living in Belgium has to inform the dealer that the vehicle will be exported.
VAT exemptions Taxable persons are entitled to deduct a maximum of 50% of the VAT paid on the purchase of cars for professional use and on goods and services relating to them (see ‘VAT deductibility’ in section 4.5.1). The 50% deduction rate entitlement does not apply to:
• trucks, light commercials, buses and coaches; • cars sold or hired in the course of the specific occupation of the sale or hiring of cars; • vehicles adapted for exclusive use in the fare-paying transport of persons (taxis); • specifically adapted cars, devoted exclusively to practical driving instruction within approved driving schools.
The portion of non-deductible VAT may be treated as a general expense or may be written down by 100% at the same rate as the net realisable or resale value of these vehicles.
2.1.2 Registration plate Since 1 January 2012, the price of a registration plate delivered by the Federal Public Service Mobility and Transport is €30. The price for a personalised registration plate is €1,000.
2.1.3 Incentives for the acquisition of clean vehicles at federal level Since 1 January 2013, the granting of environmental incentives has, in principle, no longer been exercised at federal level. From that date onwards, the regions had to decide to grant incentives for
ACEA TAX GUIDE 2018 22 BELGIUM
• €
• €
TAXES, CHARGES AND INCENTIVES ON ACQUISITION AT REGIONAL LEVEL
Taxe de mise en circulation Belasting op de inverkeersstelling
hp Up to 8 9 10 11 12 13 14 15 16 17 >17 1,550cc 1,551- 1,751- 1,951- 2,151- 2,351- 2,551- 2,751- 3,051- 3,251- >3,450cc 1,750cc 1,950cc 2,150cc 2,350cc 2,550cc 2,750cc 3,050cc 3,250cc 3,450cc kW Up to 70 71-85 71-85 86-100 101-110 101-110 101-110 111-120 121-155 121-155 >155 New vehicle < 1 y < 2 y < 3 y < 4 y < 5 y registered < 6 y < 7 y < 8 y < 9 y < 10 y < 11 y < 12 y < 13 y < 14 y
Vehicles which have been been Vehicleshave which < 15 y ≥ 15 y
2.2.1 Brussels-Capital Region
ACEA TAX GUIDE 2018 23 BELGIUM
Bruxell’air premium ‘ ’ ’ ‘ ’,
• ‘ ’ • ‘ ’
• • •
www.prime-bruxellair.be/
Financial incentives for environmental investments of companies €80.000 per company, at €5,000 for commercial vehicles of the eligible investment of €3,000 for other vehicles.
http://werk-economie-emploi.brussels/investissements-environnementaux
2.2.2 Flemish Region a ‘green’
TES = [(CO2 f + x)6 4,500 + c] LC 246
ACEA TAX GUIDE 2018 24 BELGIUM
here
• the minim m amo nt is fi e at € 0, the ma im m at € 0,000. hese amo nts are in e e ith the national cons mer price in e on ly of each year they are € 3. an € 0, 8. from ly 0 to 30 ne 0 8
• f f el correction factor f , e cept for li efie petrole m gas f 0.88 an nat ral gas f 0. 3
• x correction factor x 0 in 0 an increases by .5g m per year as from 0 3 in 0 3.5 in 0 5 8 in 0 ,5 in 0 in 0 8
• LC age correction factor, base on the age of the vehicle calc late from the ate of its first entry into service LC 00 hen the vehicle’s age is less than f ll months, an ecreases by 0 per e tra months of age ntil a minim m rate of 0 is reache at an age of at least 08 months
• c fi e price by ronorm an f el type, as sho n in the table belo
c c € €) , 80.5 , 85. 8 . 530. 8. 0 58.53 5 3.5 . 5 8 . 8 . 3.8 8. 8 8. 8 . . . ote , iesel partic late filter
empt • cl sively electrically po ere passenger cars • l g in hybri cars emitting no more than 50g m ntil 3 ecember 0 0 • passenger cars ith no more than fiscal hp ntil 3 ecember 0 0 . or vehicles ith more than fiscal hp , 5 cc , the TES amount is reduced with €4,000.
‘ ’
ffective as of an ary 0 . • he bon s is only for ero emission battery electric vehicles s or hy rogen po ere vehicles in the an vehicle categories. • t is for p rchase or lease by private persons, non profit associations an car sharing provi ers the bon s premi m applies only once.
he bon s amo nt epen s on the list val e catalog e val e of the vehicle, efine by the lemish overnment as ‘the recommen e list price catalog e price of the vehicle in ne state e cl ing
ACEA TAX GUIDE 2018 25 BELGIUM
o tions and inc udin the T actua aid, without ta in into account an romotiona discounts, re ates, etc.
n case o easin or rentin o the atter , the easin rentin rice or a eriod o months is standard added to the ist a ue o the ehic e i easin rentin rice de ends on mi ea e and or duration, the rice or ,000 m ear or months is standard use .
The onus has to e re uested within three months o owin the date o re istration o the ehic e. The date o re uest is decisi e or the ear or which the onus is ranted.
s rom 0 , the amount o the onus wi e de ined as o ows
C) €) €) €) €) C €31,000 ,000 4,000 4,000 4,000 €31,000 ≤ C €41,000 4, 00 , 00 , 00 , 00 €41,000 ≤ C €61,000 ,000 , 00 , 00 , 00 C ≥ €61,000 , 00 ,000 ,000 ,000
or h dro en powered vehicles, the amount of the bonus is fixed at €4,000 regardless of the cata o ue a ue.
The emish o ernment rants incenti es to ri ate and e a ersons residin in the emish e ion or a retro it on Euro and Euro 4 cars re istered or the irst time e ore Se tem er 0 0 ie the date o u ication o the aw the incenti e is 00 o the urchase and insta ation cost, with a ma imum amount o € 00.
The emish o ernment rants a so ca ed Eco o remium to com anies that in est in en ironmenta riend and or ener e icient techno o ies, which are isted in a imited Techno o ist. This ist is re u ar re iewed and u dated the emish dministration or En ironment ast u date on 0 cto er 0 .
The amount o the su sid is determined • the t e o in estment en ironment, renewa e ener e icienc or co eneration • the si e o the com an whether it is a sma or medium si ed enter rise S E or not • the en ironmenta er ormance otentia o the techno o e ressed as ‘eco c asses’ and ‘eco o scores’); and • the su sid onus as a ercenta e o the in estment amount that can e ta en into account .
The ta e e ow ast u date on 0 cto er 0 shows the automoti e re ated techno o ies and in estments that ua i or the remium, as we as the conditions under which the ua i
) ) ) 0 00 0 0 0
ACEA TAX GUIDE 2018 26 BELGIUM
30 0 40 40 0 40 6 100 30 1 0 0 40 0 0 40 0 30 1
Example ecolog premium for • €50,000 fuel cell vehicle purchased by an SME: 65% x €50,000 x (30 for ) € , 0
ubsid re uests can onl be made electronicall via
he alloon egion has a based cobonus and comalus scheme for car purchases
he scheme described in section remains full applicable in the alloon egion, but since 1 anuar 014 private and legal persons except companies with leasing activities) residing in the alloon egion and purchasing a car have also been sub ect to a based comalus scheme in addition to the scheme
he comalus range starts from 146g m; penalties start from €100 and graduall increase to €2,500 from 6g m) he conversion table is as follows
≤ (€) 0 100 1 0 3 00 600 00 1,000 1, 00 1, 00 ,000 , 00
or cars for which values are un nown, the value will be assumed to be 0 g m for petrol cars and 1 6g m for diesel cars
ome malus compensation is granted to large families and to cars powered b or alternative powertrains
• arge families with three children are granted an upward categor shift of 10g malus starts from 1 6g instead of 146g); for four children or more, a shift of two categories, or 0g, is applied malus starts from 166g instead of 146g) • or cars, malus starts from 1 6g the 10g or 0g advantage for large families is granted in addition to this eg three children malus starts from 166g; four children malus starts from 1 6g)
ACEA TAX GUIDE 2018 27 BELGIUM
‘ ’
Since 1 anuary 2005, e pl yers have had pay a ‘s lidari y c n ribu i n’ (cotisation de solidarit solidariteitsbijdrage f r c pany cars and li h du y vehicles (M1 and 1 if hey all priva e use f hese vehicles by heir e pl yees
he n hly c n ribu i n a un in eur s is based n he 2 e issi ns f he vehicle acc rdin E irec ive 0 126 EE and c pu ed as f ll s:
• e r l vehicles: (Y – 6 12 • iesel vehicles: (Y – 600 12 • vehicles: (Y – 0 12
Y 2 e issi ns expressed in
r 201 , he a un s have be indexed by 1 2 0 and ill in any case never be l er han €26 per n h
f 2 e issi ns da a are n available, hey are assu ed be: • 1 2 f r vehicles i h a pe r l en ine and • 165 f r vehicles i h a diesel en ine
Examples:
• e r l: 2 120 : ((120 – 6 12 1 2 0 n hly c n ribu i n a un in 201 : € 0 • iesel: 2 100 : ((100 – 600 12 1 2 0 n hly c n ribu i n a un in 201 : € 1
ehicle nership axes are a c pe ence f he re i ns n il fur her n ice, he basis and a un s f r nership axes are he sa e in he hree re i ns
riva e vehicles en ine ra in aches and buses en ine ra in ercial vehicles dead ei h
( ) nnual circula i n ax ( is based n en ine ra in and varies acc rdin fluc ua i ns in he re ail price index he ad us en is ade n 1 uly f each year, i h reference he varia i n f he index fr May f he precedin year May f he year in ues i n he able bel sh s he a un s valid fr 1 uly 201 0 une 201 :
ACEA TAX GUIDE 2018 28 BELGIUM
€ € ≤
€ • € • € • €
- - –
€
ACEA TAX GUIDE 2018 29 BELGIUM
– – – – –
€ €
• • •
flat rate has been set at €77.65.
€ € €
Municipal tax (€) Municipal tax (€) ≤
’s LCV’s LCV’s ’s powered by ’s
ACEA TAX GUIDE 2018 30 BELGIUM
i t cial icl ( ) it ≤ 2,5t M
he C based on see the table abo e s n reased or de reased depend n on C e ss ons f el type and ronor . a ased on C e ss ons nor al sed ons pt on C a o nts are • n reased by . per C abo e to a a of 5 • de reased by . per C below w th a n of . b epend n on the ronor standards part late f lter and f el type the C tar ff s n reased or de reased by a per enta e as follows
u n t l an t u l ( ) i l ( ) ro 5 ro ro 5 5 ro ro or ro 5 5 ro 5 or ro 5 7 5 ro 6 5 5
i t cial icl ( ) it t M ≤ 3 t
u n t l i l an t u l ( ) ro 5 ro 5 ro ro 5 ro or ro ro 5 or ro 5 ro 6
The minimum ACT amount is fixed at €40. e pt fro C only n the le sh e on are • e l s ely ele tr ally powered LCV • hybr d pl n LCV e tt n no ore than 5 C nt l e e ber and • C L LCV nt l e e ber .
ail up t M
M ( ) Municipal tax (€) Municipal tax (€) ( xclu i ) (inclu i ) ≤ 5 . 7.6 5 5 7 . 6 7 .
a cial icl ( ) xc in ( ) an c inati n t t an p t u itt t t il t c a in c
Veh les w th a e eed n .5t and less than t and wh h are s b tted to the lo etre har n s he e those not s b tted see se t on . . .5 pay no lon er C s n e the ntrod t on of the lo etre har n s he e n el on pr l 6.
ACEA TAX GUIDE 2018 31 BELGIUM
o ehi es ith a of at east t the ACT is ased on ta es onside in the the num e of ax es and the ind of the sus ension neumati o not
n the ase of a so o ehi e the to e onside ed e ua s its o n n the ase of a om ination ehi e the e ua s the sum of a the s of the om ination
The ACT amounts a e as fo o s M ( ) it pn u atic u p n i n (€) it t t p u p n i n (€) axl t 0 0 0 000 0 000 4 000 4 ≥ 000 4 axl 0 0 0 000 4 000 4 000 0 44 000 44 000 4 4 ≥ 000 4 axl 0 0 0 000 4 44 4 000 4 000 000 0 ≥ 000 M axl 0 0 €0 000 0 4 000 4 0 000 000 000 4 ≥ 000 0 axl 0 0 0 000 4 0 0 000 0 000 000 04 000 0 04 000 4 000 4 0
ACEA TAX GUIDE 2018 32 BELGIUM
≥ ≥ ≥ ≥
• •
• • ‘ ’ ‘ ’
€) €
ACEA TAX GUIDE 2018 33 BELGIUM
€ €
Excise duty (€/l) (€)
ACEA TAX GUIDE 2018 34 BELGIUM
‘ ’
‘ ’
€
xi u ice i €/l e u y
E E E E iesel (€) (€) u le ded E (€) u le ded (€) ice t t e u
E E
• • •
The various ‘car insurance’ charges (so
ACEA TAX GUIDE 2018 35 BELGIUM
( )
s a i o e re charging sche e a ies in e giu since ri or s i h a a i u er issi e eigh ( o ore han he urovigne e sche e is a o ishe ( ase on irec ive
The ari s or o roa s have een i e he govern en s o he regions The have een i e ase on hree ara e ers
• he i o e re charge is ue or ruc s i h a o ore han hen he u ing vehic e has a o ore han he o he co ina ion ( nee s o e ec are ( he rai er is inc u e hen he ruc is e ui e i h a o ar • uronor • T e o o roa a roa s in e giu are o roa s os o he are charge a a ero ari o hers have a a ing ari To roa s a is here // / / l /
Tariffs in €/km ( ) l l ll ( ) (€) l (€) (€)
n a ver i i e nu er o vehic e ca egories are e e e ro he i o e re charge • ehic es o he ar he ire riga e an he civi ro ec ion service an a u ances • Trac ors so e use or agricu ure ores r hor icu ure an a uacu ure
ver ho an s o use he o roa ne or us e e ui e i h an on oar uni ( ro a is ri u ion oin or services rovi er Those ho have no ai or ho co i rau on he o roa s are rac e o n using en orce en e ui en Those in reach o o regu a ions receive a ena or can e in erce e a o i e en orce en ea an re uire o ee regu a ions i e ia e ore in or a ion can e oun on he o o ing e si e // / /
l l The e uc i i i o co an car e enses ro cor ora e inco e a ies o cars u i ur ose cars an ini uses o her han hose e c usive use or a ing rans or o assengers The o o ing cars are no inc u e
• ehic es e c usive use as a is or or se rive hire • ehic es use or riving essons via riving schoo s
ACEA TAX GUIDE 2018 36 BELGIUM
• ehic es e c usive ease o hir ar ies
ince anuar he e uc i i i o ue e enses o co an cars has een i i e o o i e e e hone in car e ui en an inancing in eres s re ain e uc i e
The e uc i i i o o her e enses re a e o he use o a co an car is co u e accor ing o he vehic e’s e issions (e resse in g ince anuar he e uc i i i ra es a ica e are se ou in he a e e o an re ain unchange u o ece er
i hin he ra e or o he re uc ion o he or ora e nco e Ta (‘Ta shi ’ he e era ar ia en has a o e en a ne egis a ion o e i e en e as ro or he e uc i i i o car e enses The ransi ion o ar s an he ne sche e i se can e su arise as o o s
r ra n m Ta
in in ( n an ) in
i i i e e uc i i i or u a or ue car f s s cos s i i i a i i a i i ar s s ( ) r i s ( ) r i s ( ffi i n /km) i ( ) ( ) ( ) ( ) ma ( ( Coefficient or iese (a so h ri iese = 0,90 for CNG ≤ 11 fiscal hp or o her o er rains
s a resu ne e uc i i i ranges are as o o s ro o g ro o g e een an ro o g ro g an ore or urchase a er anuar e en s on he ra io e een a er energ ca aci an car ass (running or er i e a h g an on es e e issions (1) if ≥ an ≤ g o ( i or g o non ( i non no avai a e
or urchase e ore anuar o ug in h ri e ec ric vehic es
The non deductible expenses have to be included in the company’s taxable profits as disallowed e enses an are su ec o cor ora e a
T i i i
Ta a e ersons are en i e o e uc a a i u o o he T ai on he urchase o cars or ro essiona use an on goo s an services re a ing o he There are our e ho s or ca cu a ing e uc i i i ( o e chosen he co an
ACEA TAX GUIDE 2018 37 BELGIUM
‘ ’
i i i (ma ) ( a km – m – rk km – ri a km)/ ar a km/ ar
‘ ’
i i i (ma ) – ( a s m rk is an ) m s m ri a km a km/ ar
: ‘ ’
:
i i i f rk r a ar ns s f a ri a rs n in n f rs na in m a
• € •
• •
• • • •
ACEA TAX GUIDE 2018 38 BELGIUM
= 0,90 for CNG ≤ 11 fiscal HP
(1) if ≥ 0,5 and C ≤ 50 g/km: C
= 0,90 for CNG ≤ 11 fiscal
‘ ’
– XX – YY
ACEA TAX GUIDE 2018 39 BELGIUM
XX YY XX YY XX YY XX YY XX YY XX YY XX YY XX YY
XX YY €
≥
’
• •
• •
ACEA TAX GUIDE 2018 40 BELGIUM
€ € € € € € € €
years’
ACEA TAX GUIDE 2018 41 04
Bulgaria
Chapter prepared by Stefan Hadjinikolov [email protected]
ACM Association of Car Manufacturers and their Authorised Representatives for Bulgaria Veliko Tarnovo Street 37 BG — 1504 Sofia T. +359 2 946 12 50 F. +359 2 943 39 44 www.aap.bg BULGARIA
1 TAXES ON ACQUISITION
1.1 VAT
The purchase of motor vehicles is subject to VAT at the rate of 20%.
1.2 REGISTRATION DUTY
Registration duties are as follows:
Road traffic administration tax
Ecological tax BGN 160
Vehicle license BGN 25
Technical examination fee (on putting into circulation or on periodic examination)
Motorcycle BGN 16
Motor vehicle BGN 35
2 TAXES ON OWNERSHIP
2.1 MOTOR VEHICLE TAX
The rates per vehicle type are as follows:
Vehicle Type Engine Capacity (cc) Tax (BGN) Scooters - 10 Motorcycles 125 36 126-250 75 251-350 105 351-490 150 491-750 225 > 750 300 For tricycles, the tax is determined in accordance with the vehicle’s weight:
Weight (kg) Tax (BGN) 400 12 > 400 18
ACEA TAX GUIDE 2018 43 BULGARIA
Passenger cars
he taxes or a tomo iles are determined in accordance with the engine o t t l s a coe icient corres onding to the year o rod ction, as ollows:
Engine power (kW) Tax (BGN)
≤
and ≤
and ≤
and ≤
e ending on the year o rod ction, the tax is m lti lied y the ollowing coe icient:
Number of years after the production year, including the Coefficient production year
years
years years
Commercial vehicles
For a tomo ile trailers, the tax is as ollows:
• oad trailer –
• am ing trailer –
For ses, the tax is determined in accordance with the n m er o seats:
• seats incl ding the driver’s seat –
• ≥ seats including the driver’s seat –
For commercial vehicles with a maxim m ermissi le weight to t, an additional is d e or each excess tonne
ACEA TAX GUIDE 2018 44 BULGARIA
r tract rs the ta de ends n the a i u er issi le eight the vehicle c siti n the nu er a les and the sus ensi n t e the tract r acc rding t the registrati n r the tract r
Maximum permissible weight for the Tax (BGN) vehicle composition (t)
Number of Equal to or over Under Driving axle/axles with Suspension systems axles pneumatic suspension or other than driving pneumatic suspension axle/axles equivalent
А)
r s ecial c nstructi n vehicles c ncrete i ers c ncrete u s and thers cranes s ecial trailers r the trans rtati n heav l ads r l ads that e ceed the vehicle di ensi ns as ell as ther s ecial vehicles ith ut tr lle s the ta is
r aut ile cranes ith a l ad li ting ca acit re than t and s ecial trailers r the trans rtati n heav l ads ith a ca acit re than t the ta is
r tract rs the ta is as ll s
• ≥ and –
• ≥ and –
• –
ACEA TAX GUIDE 2018 45 BULGARIA
Maximum permissible weight Tax (BGN)
Number of Equal to or over Under Driving axle/axles with Suspension systems axles pneumatic suspension or other than driving pneumatic suspension axle/axles equivalent
А)
Preferential reduction
ACEA TAX GUIDE 2018 46 BULGARIA
3 TAXES ON MOTORING
3.1 FUEL TAXES
ACEA TAX GUIDE 2018 47 05
Croatia
Chapter prepared by Hrvoje Paver [email protected]
CACID Croatian Association of Car Importers and Distributors Croatian Chamber of Economy Roosevelt trg 2 HR — 10000 Zagreb T. +385 1 456 16 11 F. +385 1 482 63 48 www.hgr.hr CROATIA
1 TAXES ON ACQUISITION
1.1 VAT
The purchase of motor vehicles is subject to VAT at the rate of 25%.
1.2 SPECIAL TAX ON MOTOR VEHICLES
The first registration of a motor vehicle is subject to the payment of a special tax.This tax is based on
the price of the vehicle (Table 1), its CO2 emissions and the type of fuel used (Tables 2 and 3). To obtain the amount of tax due for a given vehicle, the relevant rates from Table 1 and Table 2 or 3 should be added up and applied to the sales price of the vehicle.
Formula for calculation:
PP= (VN+PC) + (ON+EN)
Variables:
PP = Special tax
VN = Value fee (fixed amount)
PC = amount determined by the sales price of the vehicle minus the lowest price for the group to which the vehicle belongs (Table 1) and the result is multiplied by the percentage established for the group to which the vehicle belongs (Table 1)
ON = Basic charge (amount in HRK for 1g/km CO2)
EN = amount determined by deducting the lowest amount for the group to which vehicle belongs (Table 2 or Table 3) from the vehicle's CO2 emissions, and this amount then must be multiplied by the corresponding amount in HRK for 1 g/km CO2 (Table 2 or Table 3)
Example:
Car price HRK 155,000.00 (including Value Added Tax 25%)
CO2 = 110g
Type of fuel: Diesel
PP= (VN+PC) + (ON+EN)
Car is in group 3 regarding price (Table 1)
VN = HRK 2,000
PC = 155,000.00-150,000.01= 4,999.99 x 5%= HRK 249.99
Car is in group 2 regarding CO2 (Table 2)
EN = (110-85) x 175 = HRK 4,375
PP = (2,000 + 249.99) + (1,010+4,375) = 7,634.99
ACEA TAX GUIDE 2018 49 CROATIA
Table 1: Sales price
Vehicle price VN in % (HRK) (HRK) Group 1 0.00 100,000.00 0 0 Group 2 100,000.01 150,000.00 0 0 Group 3 150,000.01 200,000.00 2,000 5 Group 4 200,000.01 250,000.00 4,500 7 Group 5 250,000.01 300,000.00 8,000 9 Group 6 300,000.01 350,000.00 12,500 11 Group 7 350,000.01 400,000.00 18,000 13 Group 8 400,000.01 450,000.00 24,500 15 Group 9 450,000.00 500,000.00 32,000 17
Group 10 500,000.01 550,000.00 40,500 19 Group 11 550,000.01 600,000.00 50,000 20
Group 12 600,001.00 60,000 21
Table 2: Diesel fuel
CO2 emissions Basic charge (ON) Amount for 1g/km CO2 (g/km) (HRK) (HRK)
Group 1 70 - 85 185 55
Group 2 85 - 120 1,010 175
Group 3 120 - 140 7,135 1,150
Group 4 140 - 170 30,135 1,250
Group 5 170 - 200 67,635 1,350
Group 6 > 200 108,135 1,450
Table 3: Petrol, liquefied petroleum gas, natural gas and diesel fuel meeting the Euro 6 exhaust gas emission standard
CO2 emissions Basic charge (ON) Amount for 1g/km CO2 (g/km) (HRK) (HRK) 75 - 90 95 35
90 - 120 620 135
120 - 140 4,670 450
140 - 170 13,670 700
170 - 200 34,670 1,200
> 200 70,670 1,300
ACEA TAX GUIDE 2018 50 CROATIA
2 TAXES ON OWNERSHIP
This tax is due annually and based on the power of the engine expressed in kW and the age of the vehicle.
The rates are as follows:
Engine power HRK (kW) ≤ 2 years 2-5 years 5-10 years
0 - 55 300 250 200
56 - 70 400 350 250
71 - 100 600 500 400
101 - 130 900 700 600
> 130 1,500 1,200 1,000
ACEA TAX GUIDE 2018 51 06
Cyprus
Chapter prepared by Kyriacos Angelides [email protected]
OEB Employers and Industrialists Federation Grivas Dhigenis Avenue 30 CY — 21657 Nicosia T. +357 22 66 51 02 F. +357 22 66 94 59 www.en.oeb.org.cy/en/ CYPRUS
1 TAXES ON ACQUISITION
1.1 VAT
The purchase of motor vehicles is subject to VAT at the rate of 19%.
1.2 REGISTRATION TAX
A tax is imposed upon the registration of new vehicles. The rates are as follows:
Passenger cars
CO2 emissions (g/km) Tax rate (€)
≤ 120 0
121-150 €25/g CO2/km emitted > 120
151-180 €750 + €50/g CO2/km emitted > 150
> 180 €2,250 + €400/g CO2/km emitted > 180
Vans
The rate is €0.26/cc of engine capacity.
1.3 REGISTRATION FEE
An administrative fee is due upon registration of a vehicle. The rates are as follows:
Engine capacity (cc) Registration fee (€)
≤ 1,450 0.17
1,451-1,650 0.26
1,651-2,050 0.43
2,051-2,250 0.51
2,251-2,650 1.03
> 2650 1.03
CO2 emissions adjustment: rates are reduced by 15% for vehicles that emit less than 150g CO2/km.
ACEA TAX GUIDE 2018 53 CYPRUS
( ) (€/g )
≤ 20 0.5
2 0
0
ACEA TAX GUIDE 2018 54 07
Czech Republic
Chapter prepared by Tomas Jungwirth [email protected]
AIA CR (AutoSAP) Association of Czech Automotive Industry Budejovicka 1550/15a CZ — 140 00 Praha 4 T. +420 233 324 006 www.autosap.cz CZECH REPUBLIC
1 TAXES ON ACQUISITION
1.1 VAT
There are three rates of VAT as set by Act No 235/2004 Coll., ‘Act on value added tax’:
• 21% — basic — for most supplies of goods and services
• 15% — reduced — for limited range of goods and services
• 10% — reduced — for limited range of goods
Automotive products typically fall into the ‘basic’ category, with a few exceptions (see indicative table
below):
Almost all vehicles (both new and used), parts, accessories 21%
Electric vehicles (Code Group TARIC 8703 90 10) 21%
Hand steering and controls for disabled persons (Code Group TARIC 8708) 15%
Car child seats (Code Group TARIC 9401 20) 15%
Sales mediation of motor vehicles, parts, accessories 21%
Fuels and lubricants 21%
1.2 ALLOWABLE DEDUCTIONS
1.2.1 VAT exemptions
A person registered for VAT is allowed to deduct the VAT on the purchase of vehicles for professional use.
Based on the principle of proportionality, diplomatic missions/staff are entitled to VAT-free purchase of vehicles.
1.2.2 Corporate tax, exemptions, depreciation and capital allowances
The principal legislation concerning income tax (including also corporate income tax) is Act No 586/1992 Coll., ‘Act on income taxes and some other acts’.
The Act classifies fixed assets into depreciation categories, which define the period over which the asset can be written off. The minimum depreciation period for vehicles (M1, N1, M2, M3, N2, N3) is five years. Depreciation can be either ‘even’ or ‘accelerated’. Although the minimum depreciation period remains the same, ‘accelerated’ depreciation allows for a greater deduction in the first half of depreciation period.
Special categories of owners (ie road transport businesses, taxi operators, driving schools, etc) are entitled to claim 10% of the total price of asset when registering a new vehicle.
1.2.3 Lump sum deductions
A person registered for VAT can choose to reclaim VAT on costs related to the operation of the vehicle not to their actual extent, but rather as a monthly lump sum of CZK 5,000. This rule applies to up to
ACEA TAX GUIDE 2018 56 CZECH REPUBLIC
.
1.3 REGISTRATION CHARGES
1.3.1 Registration fee
:
1.3.2 Special registration (‘environmental’) surcharge . ‘ ’ . . ‘ . ’. :
•
•
•
•
.
ACEA TAX GUIDE 2018 57 CZECH REPUBLIC
‘ ’
•
•
•
•
•
•
•
•
•
ACEA TAX GUIDE 2018 58 CZECH REPUBLIC
technicky prukaz
•
•
ACEA TAX GUIDE 2018 59 CZECH REPUBLIC
‘ ’.
‘Green Diesel’ programme for diesel consumption in agricultural production is still applied. From 1 July
( ) ( )
‘ ’
ACEA TAX GUIDE 2018 60 CZECH REPUBLIC
ates are calculated y insurance companies and ary from company to company. nsurance premiums ary according to t e o ner of t e car and t e type of t e car in uestion. Factors t at influence t e final insurance rate include t e num er of traffic accidents onus malus around caused y t e o ner of t e car t e o ner’s age and place of residence the size of the car’s engine t e purpose for ic t e e icle is to e used etc.
o gi e an indication of t e price of insurance t e rates c arged y Ceska pojistovna for a standard pac age for year 1 pricing efore onuses are s o n in t e ta le elo
o eelers t ree eelers cc 1 four eelers cc cc cc 1 assenger cars truc s g G 1 cc 1 1 1 cc 1 1 1 cc 1 1 1 cc cc 1 otor omes m ulances oad tractors articulated e icles g G 1 g G 1 g G 1 ruc s 1 g G 1 1 1 g G 1 pecial truc s g G 1 1 1 g G 1 1 1 g G 1 ractors 1 and controlled tractors uses for pu lic city transport 11 rolley uses t er uses g G 1 g G railers g G 1 g G emi trailers for truc s g G 1 g G 1
ource Ceska pojistovna
ACEA TAX GUIDE 2018 61 CZECH REPUBLIC
he se of hi h a s otor a s a carria e a s a so e first c ass roa s otor ehic es ith at east fo r hee s or ehic es ith trai ers is s ect to a fee
he o res o si e for roa to is the tate for ra s ort frastr ct re
or ehic es ith a of ≤ t ith or itho t a trai er asica asse er ehic es roof of a e t of the fee is a t o art a e
• art of the i ette is to e st c to the i si e of the i scree
• art of the i ette is to e retai e
he ata i e i the ehic e re istratio oc e t re istratio oo are se for the c assificatio he of to e ehic es trai ers se i trai ers is ot ta e i to co si eratio
fi e a e i ose if a roa s ect to a fee is se itho t a a i t o art i ette
a ro a ar to a ar
e o th he a ar e o the co o a the o e o th erio i e iate fo o i
a s he a ar e o the co o a the i e ca e ar a s i e iate fo o i
or roa et or here i ettes are re ire see
he ri ci a e is atio co cer i o s ste is ct o o ‘ ct a e i ct o o o a roa s a so e other acts’
o rates for the se of of a to e roa e e o the ehic e t e er of a es e issio c ass roa c ass a a ti e of a fi e a e i ose if a roa s ect to a fee is se itho t a to a e t
i ce a ar o has ee a ie to ehic es i c i ses ith a t
e te er other rates ere sti ate for ehic es of t es a ses
i ce cto er a to isco t s ste has ee a ai a e
a ar to rates ere i crease a a e tariff c ass ro as i tro ce ehic es ro or e ha ce e iro e ta frie ehic es s ee i the for er rate
o e isco t is sti a ai a e
t rese t o er ehic es are re istere i the o s ste rre t the o s ste a ies to a o t of hi h a s otor a s a carria e a s otor roa s a first c ass roa s hether or ot to e a the s ste to ore first c ass roa s a so e seco c ass roa s is c rre t ei e a ate
ACEA TAX GUIDE 2018 62 CZECH REPUBLIC
( )
– –
tax. The amount to be added to an employee’s income before taxation is 1% of the actual purchase
( ) ( )
( ) − − − −
ACEA TAX GUIDE 2018 63 CZECH REPUBLIC
ata in brac ets are alid for indi idually imported ehicles.
mall motorcycles cc or maximum speed m h ther motorcycles ars li ht commercial ehicles trailers . t ars li ht commercial ehicles . t ith priority ri hts 1 1 dri in school ehicles taxis rental ehicles ommercial ehicles and trailers . t 1 1 ommercial ehicles . t ith priority ri hts 1 1 uses ei ht or more passen ers 1 1 ri in school ehicles . t 1 1 nbra ed trailers . t
ource nspection stations
ACEA TAX GUIDE 2018 64
08
Denmark
Chapter prepared by Ole Kirkelund [email protected]
DBI Danish Car Importers’ Association Radhuspladsen 16 DK — 1550 Kobenhavn V T. +45 23 23 25 20 www.bilimp.dk DENMARK
1 TAXES ON ACQUISITION
1.1 VAT
All vehicles are subject to VAT at the rate of 25%, based on the dutiable value at the time of their acquisition in new condition. VAT is calculated on the price of the car plus registration tax.
1.2 REGISTRATION TAX
The Danish car registration tax is governed by Act no 1062 of 7 September 2017 with later additions.
The taxable vehicle value is the dealer’s sales price including a profit margin of at least 9% (minimum demand for dealer and importer combined profit) and including VAT.
The taxable vehicle value and the registration tax are reduced or increased based on several factors, dependent on the type of vehicle. Fuel consumption is a significant factor in these variations. In the following sub-sections, vehicles are listed by type.
Please notice that a major reform of the Danish car taxation was introduced by Act no 1195 of 14 November 2017. Hereafter the vehicle value threshold for applying the 150% tax rate was raised from DKK 106,600 to DKK 185,100 in the case of passenger cars and from DKK 33,600 to DKK 58,400 in the case of motorcycles (2017 level). At the same time the tax rate for vehicle value up to DKK 185,100 (2017-level) was reduced from 105% to 85%. The changes entered into force as of 16 November 2017 but with effect as of 3 October 2017.
In the following only 2018-level figures are shown.
Further, the reform introduced several changes concerning taxes on ownership (see Section 2) and the rules for partial (proportional) payment of registration tax (see section 1.2.8.) were introduced. The latter are not covered further in this document.
1.2.1 New motorcycles
Reduction in taxable value based on traffic safety equipment:
Motorcycles attract a reduction of DKK 4,165 if they are equipped with ABS brakes.
The following rates apply to motorcycles in 2018:
Taxable value (DKK) Tax rate < 9,800 No registration tax 9,800 – 59,700 85 % of taxable value > 59,700 85% of taxable value between DKK 9,800 and DKK 59,700 + 150% of the taxable value above DKK 59,700
ACEA TAX GUIDE 2018 66 DENMARK
1.2.2 New passenger cars
Reduction in taxable value based on traffic safety equipment and evaluation
Equipment Reduction in taxable value (DKK) irbags more than t o per airbag for three to six airbags ore than six airbags in total ill give no further reduction uro test result of minimum stars eat belt alarms per alarm up to a total of three alarms ore than eduction of the resulting registration tax not three alarms ill give no further reduction the taxable value
Differences in registration tax based on fuel consumption
Fuel type Difference in registration tax (DKK) etrol reduction for each m l more than increase for each m l less than iesel reduction for each m l more than increase for each m l less than
The calculated taxable value is used as basis for the tax rates in the table belo
The following tax rates apply to ordinary private passenger cars (2018)
Taxable value (DKK) Tax rate 9 % of the vehicle’s taxable value 9 % of the taxable value up to 9 % of the taxable value above 9
The minimum tax rate is for all private passenger cars per seat belt alarm can be deducted from the minimum tax to a maximum of three alarms see above
Alternative fuel vehicles and hybrid vehicles2
brid vehicles including plug in h brid vehicles are not sub ect to an specific reductions in the taxable value or the registration tax nstead the same rules as for combustion engine vehicles appl
s of the anish inistr of Taxation has increased nominal e uropean riving cle fuel consumption of plug in h brid vehicles s b adding a calculated theoretical fuel consumption e uivalent value of the electrical po er consumption figure indicated in the ertificate of onformit The resulting increase in the registration tax ill be graduall phased in over a five ear period The period as extended ith t o more ears in resulting in a phase in of the extra tax resulting from the increase in fuel consumption as follo s % in % in 9 % in 9 % in and % in
lectric vehicles s ere exempt from registration tax until the end of rom s are included in the tax scheme of petrol and diesel driven cars The resulting tax ill also be graduall phased in at % of the full tax in % in 9 % in 9 % in and % in Tax deductions based on fuel consumption are based on a calculated theoretical fuel consumption e uivalent value of the electrical po er consumption figure indicated in the
or passenger cars ith onl one airbag the taxable value increases b and b if there are no airbags f e uipped ith t o airbags there is no ad ustment of the taxable value
See also under section 2, ‘Taxes on ownership’
ACEA TAX GUIDE 2018 67 DENMARK
dro en powered and fuel cell vehicles are exe pt fro re istration tax until the end of 2 2
1.2.3 New vans and pickup trucks (of category N of max 4,000kg total weight)
The 2 rate is on the first , and % on the re ainin value for vehicles with a le al total wei ht of ax ,
ans and lorries are sub ect to the sa e differences in taxable value as private passen er cars with a few exceptions and additions
Differences in registration tax based on fuel consumption:
Fuel type Difference in registration tax (DKK) etrol , reduction for each l ore than 2 , increase for each l less than 2 iesel , reduction for each l ore than 22 , increase for each l less than 22
There is no ini u tax rate
ans and lorries do not et a reduction for uro results of five stars
Heavy vans and pickup trucks
or vehicles wei hin at least 2, , the rate is on the first ,2 and % on the re ainin value
ans and pic up truc s are exe pt fro increases in re istration tax based on the nu ber of airba s in the vehicle The still attract a reduction for havin ore than two airba s
The axi u rate on vehicles that wei h ore than , is ,
d ust ent of the re istration tax, based on fuel consu ption, does not appl to heav vans and pic up truc s that wei h ore than ,
1.2.4 Lorries
o re istration tax applies to vehicles that wei h ore than ,
1.2.5 New motor caravans (campers) and buses
or ca pers and buses vehicles desi ned to carr ore than nine persons includin the driver , a tax rate of % ca pers and % buses is pa able on the taxable value above 2,
a pers and buses are sub ect to the sa e rules as re ular passen er cars with the followin exe ptions
• d ust ent of the re istration tax, based on fuel consu ption, does not appl except if the are taxed as ordinar passen er cars
• There is no ini u re istration tax of 2 ,
1.2.6 New taxis
ro anuar 2 , no re istration tax applies to taxis There are certain specific ener and environ ental de ands for taxis These de ands have no connection to taxation rules
1.2.7 Tax exemptions
e istration tax exe ptions include
• dro en powered and fuel cell cars until ece ber 2 2
ACEA TAX GUIDE 2018 68 DENMARK
• ehicles owned b persons who are enerall not taxable e e bers of the anish o al • a il ehicles, forei n owned diplo ats, b persons etc who are enerall not taxable e e bers of the anish o al • a il orries, withforei n a total diplo ats, wei ht etc exceedin t
• orriesehicles with approved a total wei htfor carr in exceedin one or t ore persons in wheelchairs and vehicles used b • nursin ehicles ho es approved for thefor elderl carr in or one used or to ore transport persons patients in wheelchairs and vehicles used b • nursin ehicles ho es used for for rescue the elderl operations or used e to firetransport truc s p andatients a bulances
• ehicles notused used for rescuefor re ular operations transportation e fire truc se caravans, and a bulances trailers, tractors, wor e uip ent, • hearses ehicles and not usedtest vehicles for re ular transportation e caravans, trailers, tractors, wor e uip ent, • hearses ersonnel and carriers test vehicles ie vehicles desi ned specificall to transport both e plo ees and • e uip entersonnel carriersto and fro ie vehiclesthe wor place desi ned er specificall specific re ulations to transport appl both for thee plo ees assess ent and e uip entof a car as ato personnel and fro carrierthe wor place er specific re ulations appl for the assess ent
of a car as a personnel carrier 3 1.2.8 Vehicles authorised for partial (proportional) payment of the registration tax 3 T1.2.8his applies Vehicles to forei nauthori csedo pan for partial cars that(proportional) are used per anentl payment of thein en ar , registration to cars tax that are re istered Tforhis te porar applies to use forei n in en ar co pan and cars to rentalthat are cars used owned per anentl b rental inco panies en ar , bothto cars anish that are and re istered forei n for or te porar cars that areuse up in en ar to three onth and tos rental old, the cars tax owned is 2% b of rentalthe calculated co panies re istration both anish tax and or forei n the next or onths cars that, the are fee up is to %,three and onth for carss old older, the than tax is 2 onths% of the the calculated fee is re istration% per started tax onth or the t next the ti e onths of pa ent, the fee an is interest %, and rate for iscars added older for than the part onths of the the calculated fee is re istration% per started tax onth that re ains t the ti eafter ofpa ent pa ent The an interest interest rate rate is is the added latest for published the part of avera e the calculated lendin ratere istration b anish tax b thatan s re ains to non afterfinancial pa ent co panies The interest as published rate is b the Statistics latest published en ar avera e The rate lendin is calculated rate b as anish of anuar ban s orto ul non financialThe re istration co panies tax for as publishedrental cars b is Statisticscalculated en ar in the sa e The wa rate asis calculatedfor forei n asco pan of anuar cars, orbut ul the Thetax for re istration the entire tax rental for periodrental carsis pa isid calculatedat the ti e in of the re istration sa e wa as for forei n co pan cars, but the tax1.2.9 for Acquisition the entire rental (import) period of a is second paid at-hand the ti e vehicle of re istration
1.2.9Since theAcquisition re istration (import) tax is of pa a isecondd ‘up front-hand’ when vehicle the vehicle is re istered for the first ti e new , it is Since as a eneralthe re istration rule not taxrecalculated is paid ‘up when front ’the when car theis sold vehicle second is re istered hand nstead, for the the first tax ti e beco es new , partit is asof the a eneral ar et rule value not of therecalculated vehicle and when will thedepreciate car is sold proportionatel second hand ported nstead, secondthe tax beco eshand vehicle parts ofare the taxed ar et in the value sa e of wa the vehicleas new andvehicles will depreciate The taxation proportionatel is reduced based ported on an second individual hand evaluation vehicles areof the taxed value in thelost sa e on the wa anish as ne ar et w vehicles The taxation is reduced based on an individual evaluation of the value lost on the anish ar et
1.3 ALLOWABLE DEDUCTIONS
1.3.11.3 VATALLOWABLE exemptions DEDUCTIONS
T1.3.1 paid VAT on e xemptionsthe purchase of a private car b a taxable person is not deductible
T paidon co ercial on the purchase vehicles of a a private be recovered car b a taxable onl when person these is notvehicles deductible are used for the transport of T oods on co ercial co ercial use vehicles a be recovered onl when these vehicles are used for the transport of oods co ercial use 1.3.2 Deduction of the registration tax
1.3.2The re istration Deduction tax of theis not registration deductible tax under an circu stances The re istration tax is not deductible under an circu stances
ew rules appl to leasin cars re istered after ctober 2 , which eans that the taxable value of these cars ust be recalculated if when the ownership of the cars is transferred to a third part b sale or, alternativel , four onths after first re istration ew rules appl at the to latest leasin f the cars recalculation re istered after of the ctobertaxable value 2 , shows which a ean hi hers that taxable the taxable value than value at offirst these re istration cars ust, this be recalculatedwill result in additionalif when the re istration ownership tax of to the be cars paid is b transferred the first owner to a third t picall part theb saleleasin or, alternativel ,co pan four onths after first re istration at the latest f the recalculation of the taxable value shows a hi her taxable value than at first re istration, this will result in additional re istration tax to be paid b the first owner t picall the leasin co pan
ACEA TAX GUIDE 2018 69 DENMARK
1.4 REGISTRATION CHARGES
2 TAXES ON OWNERSHIP
2.1 GREEN OWNER’S TAX, WEIGHT TAX AND EQUALISATION TAX
1997 are taxed on the car’s fuel consumption – ‘ ’
‘ ’ ’ ‘ ’
‘ ’
‘Green owner’s tax’ for cars registered for the first time after 3 October 2017
2018 1 January – 30 June 1 July – 31 December
Km/l (Petrol) DKK Semi-annually) DKK Semi-annually
Under but not under
ACEA TAX GUIDE 2018 70 DENMARK
1 9
1 1 7 9 1 19
1 7 1 1 1 1
1 1 1 7 1
1 1 1 7 1
1 1 1
1 11 7
11 11 1 79
11 1 1 1
1 1 1
1 9 1 1
9 1 9
7 7 1
7 7 7 1 7 1
7 1 7 7
7 7 11 7
9 7 7 7 97
9
97 9
9 9
1 19 1
1 11
11 11
an ar – ne – e e er
ota Green owners tax ota Green owners tax ereo o nter a n t
ese e ann a e ann a e ann a
inimum 1 1
n er t not n er
1 1
1 1
1 1 1
1 7 1 1
7 1 1 9 1
1 1 1 1
1 1 1 1
1 9 1 7 1 1
1 91 1 1 7
1 1 1 7
ACEA TAX GUIDE 2018 71 DENMARK
1 17 7 99 1
17 1 1 1 1
1 1 1 1 71
1 1 1 1 1
1 1 1 1 9
1 1 11 7
1 11 9 1
11 9 11 9 9
11 1 7
1 9 7 9 7 7
9 7 1 9
7 1 9 7 9
1 7 9 7 1 1 9
7 7 1 71 1 9
7 11 9 11 7
1 1 7
9 1 1
9 1 1 1 7
1 9 1 7
1 1 1 11
1 1 7 1 97 9
f there is no a aila le information on the fuel consumption of a petrol dri en car this is calculated in l 1 m as the sum of a fixed element of l 1 m and a aria le element calculated as of the tare ei ht of the car in ilo rams or diesel dri en cars the resultin fi ure is reduced 1
n the case of cars po ered li uefied natural as or io as the annual tax is calculated in the same a as for a diesel dri en car he as consumption fi ure in m 1 m is recalculated into m m his fi ure is di ided ith a fixed factor of 9 7 he result is re arded as e ui alent to the fuel consumption of a diesel dri en car and the consumption is used for calculatin oth the ad ustment of the re istration tax and the ‘ reen o ners tax’
s are lia le for a ‘Green o ner’s tax’ calculated in the same a as the tax on petrol dri en cars ie a theoretical fuel consumption alue is calculated ased on the a aila le official information on att hour h po er consumption per ilometre he calculation is done di idin the att hours per ilometre ener consumption fi ure a fixed factor of 91 to arri e at ‘fuel’ consumption in litres per 1 m
s are lia le for a ‘Green o ner’s tax’ calculated in the same a as the tax on petrol dri en cars o e er the ener consumption of the electric en ine measured in att hours per ilometre is added to the official consumption fi ure usin the same calculation as for s
or a diesel the calculation is the same except the diesel consumption is first recalculated into the petrol e ui alent multipl in the diesel consumption fi ure a fixed factor of 1 9
ACEA TAX GUIDE 2018 72 DENMARK
G G ‘G ’.
‘G ’ ’
‘Green owner’s tax’
‘G ’ ’
– ≤ – – – – – – – –
ACEA TAX GUIDE 2018 73 DENMARK
≤ – – – – – – – – – – t er –
t er –
≤
t on ans an orr es an tra ers or trans ort o oo s w are not s e t to roa se ar e are taxe ase on t e ax tota we t.
or ans an orr es o to an w were re stere or t e rst t e a ter ne a s r ar e s a or r ate an xe r ate o er a se n a t on to e e ex se t an o nter a n t . e rates e ow a to r ate se. or xe r ate o er a se t e s r ar e s a t at or r ate se.
o nter a n t or ses s not n exe
ACEA TAX GUIDE 2018 74 DENMARK
≤ – – – – – – ≤
ACEA TAX GUIDE 2018 75 DENMARK
≤ ≥ ≤ ≥ ≤ ≥ ≤ – – – ≥ ≤ ≥ ≤ ≥
ACEA TAX GUIDE 2018 76 DENMARK
≤ ≤ ≤
ACEA TAX GUIDE 2018 77 DENMARK
party liability insurance (the duty not included). Haulage contractors’
•
•
’ ‘G ’ ’
ACEA TAX GUIDE 2018 78 09
Estonia
Chapter prepared by Arno Sillat [email protected]
AMTEL Union of Estonian Car Sales and Service Enterprises Kalda 9 11625 Tallinn T. +372 56 54 234 www.amtel.ee ESTONIA
1 TAXES ON ACQUISITION
1.1 VAT
The purchase of motor vehicles is subject to VAT at the rate of 20%.
1.2 REGISTRATION DUTY
Registration sheet and label: €62.00.
Vehicle registration card: €130.00.
2 TAXES ON OWNERSHIP
2.1 PASSENGER CARS
No ownership taxes apply.
2.2 HEAVY GOODS VEHICLES
An ownership tax is payable on heavy goods vehicles.
The rates (in euros per quarter) are as follows:
Category of heavy goods Maximum authorised weight or Tax rate according to type of suspension of vehicle by number of axles gross laden weight (kg) driving axle (€ per quarter)
Air suspension or Other type of equivalent suspension Lorry or truck 2 axles 12,000-12,999 0 7.90 13,000-13,999 7.90 21.70 14,000-14,999 21.70 30.30 ≥ 15,000 30.30 68.70 3 axles 12,000-14,999 0 0 15,000-16,999 7.90 13.70 17,000-18,999 13.70 28.10 19,000-20,999 28.10 36.10 21,000-22,999 36.10 55.90 ≥ 23,000 55.90 86.30 4 axles 12,000-22,999 0 0 23,000-24,999 36.10 36.70 25,000-26,999 36.70 57.00 27,000-28,999 57.00 90.50 ≥ 29,000 90.50 134.30
ACEA TAX GUIDE 2018 80 ESTONIA
ad train (tru trailer)
axle ≥ axle ≥ axle ≥ axle ≥ r re axle ≥
• €
• €
ACEA TAX GUIDE 2018 81 10
Finland
Chapter prepared by Tero Kallio [email protected]
AUTOTUOJAT RY Association of Automobile Importers in Finland Ateneuminkuja 2 C 10 krs FIN — 00100 Helsinki T. +358 207 928 855 F. +358 207 928 859 www.autotuojat.fi FINLAND
1 TAXES ON ACQUISITION
1.1 VAT
VAT is applied at the rate of 24%.
1.2 AUTOMOBILE TAX
A car tax is levied on passenger cars, delivery vans and other cars weighing less than 1,875kg and on motorcycles. The tax is levied before the first registration or use of the vehicle in Finland. Automobile tax will be reduced in four steps between 2016 and 2019 for cars with CO2 emissions of 141g/km or less. The reduction will be at most 5.4 percentage points. The emphasis in taxation is slowly shifting towards taxation on ownership and use rather than taxation on acquisition.
Passenger cars
The tax is legally based on the common retail value and the CO2 emissions (in g/km) of the car. In practice, car tax is calculated on the basis of the CO2 emissions and the list prices including VAT. The minimum tax rate in 2018 is 3.3% and the maximum rate 50% (Figure 1). The tax rate is applied to one decimal place.
Figure 1: Car tax percentage in 2015–2019
55%
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
0% 0 20 40 60 80 100 120 140 160 180 200 220 240 260 280 300 320 340 360
1.1.2016 1.1.2017 1.1.2018 1.1.2019 2015
For used cars imported to Finland, the automobile tax cannot be higher than it was in accordance with the legislation that was valid when the vehicle was originally registered for the first time.
Purely electric vehicles always pay the minimum tax level.
ACEA TAX GUIDE 2018 83 FINLAND
The automobile tax for vans is in principle equal to that for passenger cars. This implies that the tax is based on common retail value and CO2 emissions. The tax rate is basically equal to that of passenger cars, but it is reduced on the basis of the total weight of the van if it is above 2,500kg and the bearing capacity (total mass minus kerb weight) is 680kg or more. Additional preconditions for the reduction are that the van has only one row of seats and that its power–total mass ratio (in kW/kg) is below a set level. This is 0.05 if the bearing capacity is 680-999kg and 0.06 if the bearing capacity is 1,000kg or more. The reduction (%) is presented in the following table.
2,501 2,550 9.8
2,551 2,600 11.5
2,601 2,650 12.8
2,651 2,700 13.8
2,701 2,750 14.7
2,751 2,800 15.4
2,801 2,850 16.1
2,851 2,900 16.7
2,901 2,950 17.2
2,951 3,000 17.8
3,001 3,050 18.3
3,051 3,100 18.7
3,101 3,150 19.1
3,151 3,200 19.6
3,201 3,250 19.9
3,251 3,300 20.3
3,301 3,350 20.7
3,351 3,400 21
3,401 3,450 21.4
3,451 3,500 21.7
For vans too, the minimum tax rate is 3.8% and the maximum rate 50%.
ACEA TAX GUIDE 2018 84 FINLAND
on the vehicle’s not available, total mass is considered to reflect the vehicle’s fuel consumption – m h h m
•
•
•
• approval indicating the vehicle’s approval indicating the vehicle’s
The basic tax component of the vehicle tax based on the vehicle’s emissions varies from € to € € rom € € nnual vehicle tax will be € vans belonging to the most common emissions categories varies from €264 to €305. About 80 € € ave an annual tax rate of €
ACEA TAX GUIDE 2018 85 FINLAND
ehicles using fuel other than petrol must pa a power tax. or diesel vehicles, the rates in cents per da are as follows
5.5c/d (€20.08pa for ever 00 g of total mass or part thereof
0.9c/d (€3.28pa) for every 100kg of total mass or part thereof
or passenger cars using fuel other than petrol or diesel, the rates in cents per da , are as follows
.5c d for ever 00 g of total mass or part thereof
0.5c d for ever 00 g of total mass or part thereof
4. c d for ever 00 g of total mass or part thereof
3. c d for ever 00 g of total mass or part thereof
or vans using methane, the rate is as follows
0. c d for ever 00 g of total mass or part thereof
Truc s are charged according to the number of axles and the use of trailers.
The dail rates in cents for ever 00 g of total weight or part thereof are
2 0.6 for weight ≤ 2t – –
.3 for weight 2t 2.2 2.
3 0.8 .3 .4
4 0. .2 .3
5 or more 0.6 .2
The corresponding annual amounts in euros for ever 00 g of total weight or part thereof are
2 2.19 for weight ≤ 2t – –
4. 5 for weight 2t 8.03 .6
3 2. 2 4. 5 5.
4 2.55 4.38 4. 5
5 or more 2. 3.65 4.38
ACEA TAX GUIDE 2018 86 FINLAND
leaded gasol e €0. 025/l
esel f el €0.5302/l
oetha ol €0. 33/l
oetha ol do le cred t €0.3493/l
od esel €0.3951/l
od esel th paraff do le cred t €0.2 30/l
ote e e a le e ergy so rces
he e c se d t es for road traff c f els are depe de t o the e ergy co te t a d 2 em ss o s of the f el. he or g of the compo e ts sed the f el may ca se d ffere ces the ay f els are ta ed. e e a le compo e ts s ch as alcohols prod ce less 2 a d are therefore s ect to a lo er ta rate tha foss l f els. pr c ple gases a d alcohols are ta ed the same ay. lectr c ty sed for veh cle f el s ta ed the same ay as electr c ty for pr vate co s mpt o .
ACEA TAX GUIDE 2018 87 11
France
Chapter prepared by Maria Ianculescu [email protected]
CCFA French Automobile Manufacturers’ Association Rue de Presbourg 2 F — 75008 Paris T. +33 1 49 52 51 25 F. +33 1 49 52 51 88 www.ccfa.fr FRANCE
1 ENGINE RATINGS
Since 1 July 1998, the fiscal power rating of passenger cars and commercial vehicles has been calculated as follows:
1.6 PA = CO2/45 + (P/40)
where:
PA represents the administrative or fiscal power
P is the real engine power, expressed in kilowatts
CO2 refers to the carbon dioxide emissions, expressed in grams per kilometre (g/km).
Both real engine power and CO2 emissions are measured in accordance with the EU type-approval procedures.
This formula is used for passenger cars first registered in France on or after 1 July 1998 and for passenger cars registered in France after having been first registered in another EU or EFTA country on or after 1 July 1998.
However, taxes applicable to vehicles increasingly tend to be based on parameters other than engine ratings.
2 TAXES ON ACQUISITION
2.1 VAT
In general, all commercial transactions relating to the automobile trade are subject to VAT, depending on their kind, the rate and the different bases of taxation.
2.1.1 VAT on new vehicles
Taxation is assessed on the total selling price.
Passenger cars are taxed at the rate of 20% on the selling price exclusive of tax.
This tax is not recoverable, except in some rare instances (for example, a car-hire firm subject to VAT).
Commercial vehicles are taxed at the rate of 20% on the selling price exclusive of tax.
This tax is recoverable by purchasers liable for VAT.
2.1.2 VAT on second-hand vehicles
Sales between private individuals are not taxable.
Only transactions carried out by professional traders give rise to a charge under VAT, generally assessed on the difference between the purchase price and selling price.
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FRANCE
Passenger cars General rule Taxation at the rate of 20% on the profit, exclusive of tax; generally, this tax is not recoverable.
Commercial vehicles General rule Taxation at the 20% rate; this tax is recoverable when the purchaser is registered for VAT.
2.2 ALLOWABLE DEDUCTIONS
2.2.1 VAT exemptions
VAT on the purchase of a passenger car is not recoverable. Similarly, VAT imposed on goods and services related to passenger cars is subject to the same provisions as VAT on the purchase of cars. It is therefore not permissible to deduct VAT from any goods or services relating to motor vehicles, eg repairs, purchase of spare parts and components, rental of parking space, etc. On the other hand, the constraint on the right of deduction does not apply to a passenger car-hire business, which may deduct its own VAT and VAT on the purchase of vehicles and related goods and services.
VAT on the purchase of a commercial vehicle is recoverable by taxable persons.
2.2.2 Depreciation and capital allowances
The cost price of vehicles, inclusive of all taxes, constitutes the basis for computation of depreciation. Calculation of the depreciation of private cars using the declining balance method is not permissible; they can be amortised only in accordance with the straight-line method. In order to determine the appropriate method of depreciation, it is necessary to estimate the useful life of the vehicle. A period of four to five years is normally prescribed by accounting and tax regulations. The rates applicable therefore fall within 20-25%. The maximum purchase price that may be entered into the accounts is limited to €18,300 and reduced to €9,900 for vehicles with CO2 emissions higher than 200g/km. The proportion of non-deductible depreciation is therefore equal to the product of the rate of depreciation used by the company or enterprise and the difference between the purchase price and €18,300. As of 1 January 2017, a new revision is expected with a phase-in scheme. See the chart below:
Applicable ceilings according to the number of grams of CO2 emitted by kilometre
9,900 € 18,300 € 20,300 € 30,000 € 2017 ≥ 156g From 60g to 155g From 20g to 59g From 0g to 19g 2018 ≥ 151g From 60g to 150g 2019 ≥ 141g From 60g to 140g 2020 ≥ 136g From 60g to 135g From 2021 ≥ 131g From 60g to 130g
2.2.3 Deduction of charges on taxable profit
Service or repair expenses of a passenger car owned or hired by a company or an enterprise are deductible without limit, with the proviso that the expenses are deemed to be in the direct interests of the business and are not intended to increase the value of the vehicle or extend its period of use to a significant degree.
ACEA TAX GUIDE 2018 90
FRANCE
2.3 REGISTRATION CHARGES
2.3.1 The registration tax
A tax on vehicle registration certificates issued within their jurisdictions, which may be a proportional or a fixed tax in accordance with the provisions laid down, is established for the benefit of the regions and is determined by them.
It is therefore difficult to set out precise indications of the vehicle registration cost for car owners throughout France as a result of this tax. In fact, depending on the region, the uniform charge, per unit horsepower, as specified in the registration documents, will vary between €27 (minimum) and €51.2 (maximum) in 2017. The regional charges as well as the percentages of exemption for a clean vehicle (see below), are not yet all known for 2018.
The rate is reduced by half with respect to vehicles (PC, LCV under 3.5t) of more than 10 years, commercial vehicles over 3.5t and road tractors of less than 10 years. For commercial vehicles over 3.5t and road tractors of more than 10 years, the rate is reduced by 75%.
The value of the tax on trailers is defined as 1.5 times the value of the regional tax on one unit of horse power.
Regions have the option to provide an exemption (either total or 50%) for vehicles powered by compressed natural gas (CNG), liquefied petroleum gas (LPG) or electricity and for petroleum/diesel hybrid E85 vehicles.
A supplement of €6.76 has been introduced to cover the overall cost of implementation of the new Vehicle Registration System (SIV).
2.3.2 Tax on second-hand vehicles
Before 2018, in addition to the registration tax mentioned above, second-hand vehicles (registered as new since June 2004 and with CO2 emissions above 200g/km) are subject to a specific tax levied by ADEME (the French agency for energy efficiency).
The finance law for 2018 has modified the calculation of the tax that is now based on the fiscal power as below:
Fiscal power (hp) Amount of the tax (€) ≤ 9 0 10 - 11 100 12 - 14 300 ≥ 15 1,000
The amount of the tax is reduced by 10% a year per year after the first registration.
2.3.3 Tax on high power passenger car (36hp and more)
The finance law for 2018 has introduced a new tax based on the fiscal power of the vehicles starting from 36hp. The amount of the tax is €500 per hp, without exceeding € 8,000.
The tax is due on the registration for new vehicles as for used vehicles. Collector vehicles are exempt.
ACEA TAX GUIDE 2018 91
FRANCE
The amount of this charge is as follows:
Motorised goods With a total permissible weight under 3.5t €34 vehicles With a total permissible weight between 3.5 and 6t €127
With a total permissible laden weight between 6 and 11t €189
With a total permissible laden weight of 11t or more, articulated goods €285 vehicles, public transport passenger vehicles
2.4 CO2 BASED BONUS–MALUS SYSTEM
The bonus–malus system was introduced in January 2008 for passenger cars registered for the first time in France, covering also vehicles previously registered in another EU Member State.
Depending on the vehicle CO2 emissions:
• a tax (malus) has to be paid by the car buyer;
• an incentive (bonus) is given, limited to new vehicles.
2.4.1 Malus
The bonus–malus system has to provide balance. The revenue from the malus is allocated to finance grants for the purchase of clean vehicles (see 2.4.2). As of 1 January 2018, the malus scheme was modified by:
• moving the current initial set point by setting a malus of €50 from 120g CO2 instead of 127g CO2;
• increasing the maximum amount of malus from €10,000 (for 191g CO2/km or more) to €10,500 (for 185g CO2/km or more).
ACEA TAX GUIDE 2018 92
FRANCE
2 18 2 17
Malus curve 12,000 € €1 5 2 18 10,000 € 2 17 €1
8,000 €
6,000 €
4,000 €
2,000 €
0 € 12 2 14 2 1 2 18 2 2 2 22 2 24 2
€ € € € € € € ≤ 12
127 13 131 135 15
13 14 1 25
𝑴𝑴𝑴𝑴𝑴𝑴𝑴𝑴𝑴𝑴 (€) = 𝟐𝟐. 𝟓𝟓 ∗ 141 145 2 3 5 𝟐𝟐 (𝑿𝑿 − 𝟏𝟏𝟏𝟏𝟏𝟏) + 𝟓𝟓𝟓𝟓 14 15 2 4 9 X ≥ 127 X 191 151 155 2 5 1 1 2
15 1 2 75 75 1 5 2 2
1 1 1 5 2 75 75 75 1 5 2 2
1 175 75 75 75 75 1 5 2 2
17 18 75 75 75 75 2 3
181 185 75 75 75 1 3 2 3
18 19 75 75 75 1 3 3 4
191 195 75 75 1 2 3 5 5 1
ACEA TAX GUIDE 2018 93
FRANCE
For passenger cars type approved under Whole Vehicle Type Approval (WVTA), the amount of the malus is as follows:
CO2 2010 2011 2012 2013 2014-2016 2017 2018 emissions
≤ 119 0 0 0 0 0 0 0
120-130 0 0 0 0 0 0 Determined by the following formula: Determined by the 131-135 0 0 0 0 150 Malus (€) = 2.5*(X- following formula: 120)² + 50 136-140 0 0 0 100 250 Malus (€) = 2.5*(X- 127)² + 50 Where : 141-145 0 0 200 300 500 X ≥ 120 146-150 0 0 200 400 900 Where : and X < 185g X ≥ 127 CO2/km 151-155 0 200 500 1,000 1,600 and X < 191g CO2/km 156 -160 200 750 750 1,500 2,200
161-165 750 750 750 1,500 2,200
166-175 750 750 750 1,500 2,200
176-180 750 750 750 2,000 3,000
181-184 750 750 1,300 2,600 3,600
185 750 750 1,300 2,600 3,600 10,500
186-190 750 750 1,300 3,000 4,000 10,500
191-195 750 1,600 2,300 5,000 6,500 10,500
196-200 1,600 1,600 2,300 5,000 6,500 10,500
201-230 1,600 1,600 2,300 6,000 8,000 10,500
231-235 1,600 1,600 3,600 6,000 8,000 10,500
236-240 1,600 1,600 3,600 6,000 8,000 10,500
241-245 1,600 2,600 3,600 6,000 8,000 10,500
246-250 2,600 2,600 3,600 6,000 8,000 10,500
> 250 2,600 2,600 3,600 6,000 8,000 10,500
For flex-fuel vehicles emitting less than 250g/km, CO2 emissions are reduced by 40% in determining the amount of the malus.
Families with three or more children can reduce the CO2 emissions level of a vehicle with at least five seats by 20g/km for each additional child after the first two.
For handicapped persons, malus is not charged.
ACEA TAX GUIDE 2018 94 FRANCE
• , , ‘ ’ €200 1
• 201 , , 2006 prime de reconversion
• 2018, prime de reconversion €1,000 €2,000
(€)
0 20 4,000 2, 00
2, 00
21 60 2, 00 2,000
1,000
61 1 0 1,000 2,000 1,000 110 2
ACEA TAX GUIDE 2018 95
FRANCE
•
•
•
€
( )
)
( ) Amount of the tax (in € per g of CO2) ≤ 50 and ≤ 100 and ≤ 120 and ≤ 140 and ≤ 160 and ≤ 200 and ≤
ACEA TAX GUIDE 2018 96
FRANCE
i a po er (hp) Amount of the tax (€) ≤
) (in €):
ear of fir t regi tration ie e an a imi ate a o ine an a imi ate
um er of i ometre reim ur e the Coeffi ient app i a e to the tax on ompan ar ompan ( )
0−15,000 001− 001− 001−
reduction of €15
2 pe ia tax on ertain motor ehi e (eg ax e tax)
≥
ACEA TAX GUIDE 2018 97
FRANCE
n i n i i n in i ( i i i ) i n n
tariff (€) ) n i n i n n i n n i n
) ≥
) ≥
) n
≥
) i i i n
≥
) i i i
≥
) i i i ≥
≥
i i i in in i –
ACEA TAX GUIDE 2018 98
FRANCE
€ is subject to a charge of €
r a f t a ra ri at t – a ar
r r i
Product price (€/100l)
Internal tax and excise duties (€/100l)
VAT (€/100l)
TOTAL taxes (€/100l)
a i
Final price (€/100l)
• € €
• € €
responsabilité civile
€
ACEA TAX GUIDE 2018 99
12
Germany
Chapter prepared by Dr Karoline Kampermann [email protected]
VDA German Association of the Automobile Industry Behrenstraße 35 D — 10177 Berlin T. +49 30 897 842 0 F. +49 30 897 842 600 www.vda.de GERMANY
1 TAXES ON ACQUISITION
1.1 VAT
VAT is applied at the rate of 19% on the sale of new vehicles.
VAT is imposed on the commercial sale of every second-hand vehicle. It is computed on the difference between the selling price and the purchase price.
Private sales between individuals are not subject to taxation.
1.2 ALLOWABLE DEDUCTIONS
1.2.1 VAT
VAT paid on the purchase of commercial vehicles is totally deductible.
1.2.2 Depreciation
Passenger cars
Passenger cars for professional use are generally written down over six years.
Commercial vehicles
A. Commercial vehicles (general depreciation rules)
The depreciation of commercial vehicles is as follows:
Trucks 9 years Trailers, semi-trailers and containers 11 years Buses and coaches 9 years Other omnibuses 9 years
B. Commercial vehicles (sector-based depreciation rules)
Trucks < 7.5t > 7.5t Articulated semi-trailers, dumpers 6 years 5 years Trailers and semi-trailers 6 years Containers 5 years
1.3 REGISTRATION FEES
The average duties collected at the time of an initial registration amount to €26.30.
1.4 ENVIRONMENTAL BONUS FOR ELECTRIC AND HYBRID VEHICLES
From 1 July 2016, the government has granted an environmental bonus of €4,000 for purely electric and fuel-cell vehicles and €3,000 for plug-in hybrid and range-extended electric vehicles. Applications can be submitted by individuals, companies, foundations, corporations and associations to which the new vehicle is intended. In addition, a third party (eg a car dealer) can be authorised for the application.
ACEA TAX GUIDE 2018 101 GERMANY
2 MOTOR VEHICLE TAX
2.1 BASIS OF TAXATION
Passenger cars 2 200 200 Trucks, coaches and buses Trailer
2.2 RATES
2.2.1 Two-wheeled vehicles
€1.84 for every 25cm3 .
2.2.2 Passenger cars
200 200 . 2 2 . €2 00 3 € . 0 00 3 . 20 €2 . 20 200 0 20 2 .
200 . .
(1) Taxation system for new registered cars (from July 2009)
2
CO2-component
➢ Tax-free base margin of
• 20 2 200
• 0 2 20 2
• 2 20
➢ Above tax-free margin: linear tariff of €2 per g CO2/km
+
Capacity component
➢ Additional tax-base 00
• €2.00
• € . 0
ACEA TAX GUIDE 2018 102 GERMANY
e orar ta e e tion for e e tri e i e
or re r o from 1 ry 2 1 1 ecem er 2 2 ere e em o of 1 ye r for e ec r c ve c e re y e ec r c or f e ce ve c e o y r ve c e . f er e e em o e c r mo o 50% of €11.25 (up to 2 000kg), €12.02 (up to 3 000kg) or €12.78 o 5 for e c 1 cc or r ereof.
2 a ation te for e i e re i tere efore 2
e o em o c e cy er c c y
mo or ve c e r e re e ro er 1 cc c e ory rre ec ve of e f e y e e c y r ve c e
i ion ro etro en ine ie e en ine ro e er . 5 15.44 ro 2 . 1 . 5 ro 1 e v e 15.1 2 . 5 ro rev o y for c r m y e r ve r o o e rm 21. .2 ro o er c r 25. .58
2 2 o er ia e i e tr oa e an e
it a er i i e tota ei t to
≤ 2 €11.25 for every 2 or r ereof 2 €12.02 5 €12.78
it a er i i e tota ei t e ee in
a o tion ate orie 2 an en an e en iron enta frien e i e it it o t ate or
≤ 2 €6.42 for every 2 or fr c o ereof 2 €6.88 4 €7.31 4 5 €7.75 5 €8.18 €8.62 8 €9.36 8 €10.07 1 €10.97 1 11 €11.84 11 12 €13.01 12 1 €14.32 Up to a maximum of €556 (> 12 2
ACEA TAX GUIDE 2018 103 GERMANY
o tion ate or it it o t ate or
≤ 2,000kg €6.42 (for r 200kg or fra tio t r of) 2,000 3,000kg €6.88 3,000 4,000kg €7.31 4,000 5,000kg €7.75 5,000 6,000kg €8.18 6,000 7,000kg €8.62 7,000 8,000kg €9.36 8,000 9,000kg €10.07 9,000 10,000kg €10.97 10,000 11,000kg €11.84 11,000 12,000kg €13.01 12,000 13,000kg €14.32 13,000 14,000kg €15.77 14,000 15,000kg €26.00 > 15,000kg €36.23 Up to a maximum of €914 (> 15,400kg)
oi e ate or
≤ 2,000kg €9.64 (for r 200kg or fra tio t r of) 2,000 3,000kg €10.30 3,000 4,000kg €10.97 4,000 5,000kg €11.61 5,000 6,000kg €12.27 6,000 7,000kg €12.94 7,000 8,000kg €14.03 8,000 9,000kg €15.11 9,000 10,000kg €16.44 10,000 11,000kg €17.74 11,000 12,000kg €19.51 12,000 13,000kg €21.47 13,000 14,000kg €23.67 14,000 15,000kg €39.01 > 15,000kg €54.35 Up to a maximum of €1,425 (> 15,600kg)
ACEA TAX GUIDE 2018 104 GERMANY
t er e i e
≤ 2,000 €11.25 (fo 200 o f a tio t of 2,000 3,000 €12.02 3,000 4,000 €12.78 4,000 5,000 €13.55 5,000 6,000 €14.32 6,000 7,000 €15.08 7,000 8,000 €16.36 8,000 9,000 €17.64 9,000 10,000 €19.17 10,000 11,000 €20.71 11,000 12,000 €22.75 12,000 13,000 €25.05 13,000 14,000 €27.61 14,000 15,000 €45.50 > 15,000 €63.40 Up to a maximum of €1,681 (> 15,800
2 2 rai er
o 200 o f a tio t of €7.46 Up to a maximum of €373.24 (10,000kg)
t ou ot t at t ai a mi t ai (apa t f om a a a a x mpt f om t i tax at the owner’s request. A surcharge must then be paid on the tractive unit (a t ou t att i x mpt if it i u x u i fo t i o o tio of oo fo t a po tatio i a i t at ai – oa t o .
t ai u a fo a p io of o a i €300.
2 2 otor ara an
a i of t moto i tax fo moto a a a a f om 1 a ua 2006 i t p mi i tota i t i i o am a t po uta t mi io .
i ion ro 2,000 €16 (fo 200 o f a tio t of ≥ 2,000 €10 Up to a maximum of €800 i ion ro 2,000 €24 ≥ 2,000 €10 Up to a maximum of €1,000 on re e e i ion
ACEA TAX GUIDE 2018 105 GERMANY
2,000kg €40 2,000 5,000kg €10 5,000 12,000kg €15 > 12,000kg €25
rom 1 anuar 2010, motor caravans in the emission c ass 1 are taxed according to the rate for non reduced emission vehic es.
rices in eurocents itre in ebruar 2018
ie e er ue price inc uding distribution costs and compu sor b ending 53.42 49.85 of biofue s xcise duties 47.00 65.50 ubtota 100.42 115.35 19 A 19.08 21.92 ri e at t e 2
2
he tota tax charge amounts to 19 of the premium.
he use of a compan car for private motoring is treated as a benefit in kind under income tax. he rate of taxation is based on the gross cata ogue price of the compan car and the distance between the residence and the office of the emp o ee. he taxab e amount is 1 of the gross cata ogue price p us 0.03 , per month, of the gross cata ogue price per ki ometre distance between the residence and the office of the emp o ee.
As an a ternative to the ‘1% method’, the private use va ue can a so be ascertained b accounting for individual costs (driver’s logbook method). This involves using receipts to account for the tota vehic e costs incurred and recording the re ative proportions of private and other ourne s in a proper maintained driver’s logbook.
o reduce the tax disadvantages of e ectric vehic es provided as compan cars, the erman government has imp emented a tax ad ustment for e ectric compan cars that app ies to both the 1 regu ation and the tota cost method. or practica reasons, this is imp emented as standard, in the form of a f at rate deduction.
ACEA TAX GUIDE 2018 106 GERMANY
2
n addition, the benefit in kind of receiving charging current on the firm’s premises and the provision of charging e uipment b the emplo er are ta free from 1 anuar 1 until 1 ecember .
T o road safet tests are set out under of the t (Straßenverkehrs-Zulassungs-Ordnung, the la e uivalent to the igh a ode stipulating the technical standards for approved t pes and registration of motor vehicles)
• The principal test (Hauptuntersuchung ( ))
• The safet test (Sicherheitsprüfung ( ))
n addition, a of the t provides for a pollutant emission test for vehicles (Abgasuntersuchung ( )). inall , there are some tests for vehicles that are speciall designed for the transport of ha ardous materials.
These periodic tests ( and ) are primaril undertaken b the T (Technischer Überwachungs- Verein), hich has appro imatel stations spread throughout the countr , but also b some smaller organisations ( and ). The is also performed b authorised garages. The emission test is undertaken b T , , and authorised garages.
2
The cost of the inspection ma var among companies offering the periodic tests and depending on the t pe of vehicle (passenger cars and trucks).
ehicles are sub ect to inspection at the follo ing intervals
rin i a te t afet te t ri ate ar months (first test) – months (subse uent tests) – e 1 months months o er ia e i e . t months – . . t 1 months – . 1 t 1 months months 1 t 1 months months rai er . t months (first test) – months (subse uent tests) – . . t months – . 1 t 1 months – 1 t 1 months months
ACEA TAX GUIDE 2018 107 13
Greece
Chapter prepared by Akis Koulas [email protected]
AMVIR Association of Motor Vehicle Importers’ Representatives in Greece Kifisias Avenue 294 GR — 152 32 Halandri, Athens T. +30 210 689 1400 F. +30 210 685 9022 www.amvir.gr GREECE
1 TAXES ON ACQUISITION
1.1 VAT
VAT at the rate of 24% is calculated on the net retail selling price, which is equal to the sum of the landed cost (CIF – cost, insurance and freight), the customs duty (for non-EU cars) and the gross profit margin. VAT is not applied to registration tax (see below).
1.2 REGISTRATION TAX
1.2.1 Passenger cars
Although it is regarded as a consumption/registration tax, the registration tax (RT) must be settled when the car is cleared through customs and is therefore comparable to customs duty.
The registration tax is equal to:
RT = taxable value basic coefficient CO2 emissions coefficient
Taxable value
New vehicles: the taxable value for RT is equivalent to the net retail price (NRP) of the vehicle, based on the price lists submitted to customs by the importers.
Imported used vehicles: the taxable value for RT is the NRP of the same type, variant and version of vehicle, including the value of its accessories, at the year of registration of this vehicle in the Greek car market, reduced in accordance with body-type category and vehicle age. The taxable value, after the above-mentioned reduction, is further reduced using a factor of 0.10 for every additional 500km travelled over the annual average (15,000km). The reduction based on mileage must not exceed 10% of the value determined after the above-mentioned reduction.
The total reduction for imported used cars, including the reduction based on mileage, may not exceed 95%. An importer can submit a petition to the customs authorities about the above taxable value, if the importer considers that the resulting RT is higher than the residual tax incorporated in the value of similar used cars on the Greek car market or if a particular car, as a result of extensive damage, is highly depreciated and thus its value is much lower than the estimated taxable value.
ACEA TAX GUIDE 2018 109 GREECE
Basic coefficient
(€) and the emissions technology of the vehicle (its Euro rating under the EU
Net retail Euro 6 or Euro 5b Euro 5a, 4, Euro 0 or Hybrid Electric vehicles (zero price (€) newer (%) (%) 3, 2, 1 (%) older (%) vehicles (%) CO2 emissions) (%)
≤
CO2 emissions coefficient
CO2 (g/km) Coefficient
≤
Examples of RT value on new passenger cars
an NRP of € €490.20
an NRP of € €513.00
an NRP of € €1,372.80
ACEA TAX GUIDE 2018 110 GREECE
e c i e e e i e e e e i r e e c r
e c r e c i e e e c r ( ) e r ( ) c c e ri e i r e er e ic e
ACEA TAX GUIDE 2018 111 GREECE
erci e ic e
he registration ta is e ual to
e e ic c e icie r e
e e
) erci e ic e i r e ic e ei ( )
Ne vehicles the ta a le value is the NRP of the vehicle ased on the rice lists su mitted to the customs y the im orters
m orted used vehicles the ta a le value for R is the NRP of the same ty e variant and version of vehicle including the value of its accessories at the year of registration of this vehicle in the ree car mar et reduced y customs according to age
) r c i re er
Ne vehicles the ta a le value is the value (im ort cost) of the vehicle
m orted used vehicles the ta a le value for R is the value of the same ty e variant and version of vehicle including the value of its accessories at the year of registration of this vehicle in the ree car mar et reduced y customs according to age
ic c e icie
or commercial vehicles ith a u to t the asic coefficient is or de ending on hether the cargo area is o en or closed
or truc s ith a greater than t the asic coefficient is
r e c e icie
f commercial vehicles are e ui ed ith earlier anti ollutant technology than E (Euro ) the coefficient is (ta increases y ) other ise it is
er
Electric commercial vehicles are e em t from R
For buses and tractors, the RT equals one year’s circulation ta
ACEA TAX GUIDE 2018 112 GREECE
rculat on ta s le ed on an annual calendar year bas s, a d dur n the last onth o the re ous year o reduct on s a l ed a eh cle s re stered later n the course o a year rculat on ta s based on the ollo n cr ter a
i e circ i r ate assen er cars n ne ca ac ty or e ss ons or ne er cars oaches and buses u ber o seats o erc al eh cles ross eh cle e ht
ri e e er c r circ i r e
) e er c r re i ere i reece e re e er
i e circ i (€) circ i (€) circ i (€) c ci (cc) r e er c r i ir r e er c r i ir r e er c r i ir re i r i e e re re i r i e i re i r i e i , , , , , , , , , , , , , , , , , , ≥ , , ,
ybr d cars th an en ne ca ac ty o u to , cc and a rst re strat on date be ore ctober are e e t ro c rculat on ta ybr d cars th an en ne ca ac ty o , cc or o er and a rst re strat on date be ore ctober are le ed th an annual c rculat on ta equal to o the alues sho n n the abo e table based on the r rst re strat on date
Example: the o ner o a , cc hybr d car th rst re strat on date n reece o ctober s l able to ay an annual c rculat on ta o €3 €
ACEA TAX GUIDE 2018 113 GREECE
)
( ) nnual circulation tax (€) 3 ≥ 3
Example: € €2
3
Example: 3 is liable to pay an annual circulation tax of € €
car’s
( ) Tax (€) ≤ 3 3 3 3 3 3 ≥ 3
ACEA TAX GUIDE 2018 114 GREECE
u annual circulation tax rat
u r o at Tax (€) ≤ 2 ≥
T T
presu ption about an individual’s annual personal inco e is a e epen in on t eir possessions inclu in ouse car boat etc in t e year t ey are bein taxe for on t e basis of t e expenses lifestyle t ese i ply e ar in cars t e presu e inco e is calculate accor in to t e car’s en ine si e as s o n in t e table belo f the individual’s eclare inco e is lo er t an t e calculate presu e inco e base on t eir possessions t eir personal inco e tax for t e year is calculate on t e i er total presu e inco e
n in i (cc) ccu ulat income presumption (€) 2 cc €4 2 2 cc €600/100cc 2 cc €900/100cc cc €1 2 cc 2 2 2 2 2
Example: t e presu e annual inco e for a e icle it an en ine capacity of 2 cc is calculate as follo s
2 cc cc cc 2 cc
[€4 (€600 (€900 €14 2
e abo e entione a ounts are re uce by for cars t at are years ol an for cars t at are ore t an years ol
T
s of anuary 2 2 a ‘luxury li in ’ annual tax is applie on t e o ners ip of all passen er cars it an en ine capacity reater t an 2 cc an not ol er t an years is tax is base on t e presu e inco e of t e car o ner ic is escribe in section 2 2 an is e ual to
ACEA TAX GUIDE 2018 115 GREECE
• resu ed inc e annuall r cars ith an en ine ca acit reater than 1 9 9cc and u t 00cc
• 1 resu ed inc e annuall r cars ith an en ine ca acit reater than 00cc
he a ve a unts are reduced 0 i the car is lder than ive ears hile cars ver 10 ears ld are e e t r lu ur livin ta n additi n i a car is ned r less than 1 nths the ear then a reduced a unt ased n nths ned is calculated
e e a les the annual lu ur livin ta are the ll in
• €440 r a assen er car ith an en ine ca acit 000cc i the car is three ears ld
• € 14 r a assen er car ith an en ine ca acit 000cc i the car is t ears ld
• € 11 0 r a assen er car ith an en ine ca acit 4 000cc i the car is seven ears ld
• €0 r a assen er car ith an en ine ca acit 4 000cc i the car is 11 ears ld
he use a c an ( ned r leased assen er car increases an e l ee’s annual ers nal inc e he a unt hich inc e is increased is ased n the ll in ta le
et retai price ( ) o t e car (€) o t at is eeme to e annua persona income 0 1 000 4 1 001 1 000 1 001 0 000 14 0 001 000 1 000
cc rdin t the a ve ta le a c an car ith an €16 000 ( hich eans its retail rice uld e € 1 1 01 increases the ers nal inc e the e l ee (€16 000 €1 1 0
an cars ith an u t €1 000 that are r vided e clusivel r r essi nal reas ns (‘t d cars’ are exempt from increasing the employee’s personal income.
T T T
he annual e ense either leasin r rentin a car ith an en ine ca acit u t 1 600cc is deducti le at a rate 0 hile r cars ith a hi her en ine ca acit the rate is
1 Retail price (RP)= VAT (24% on the NRP) + RT + NRP
ACEA TAX GUIDE 2018 116 GREECE
he final retail price of f els is eri e as sho n in the example elo .
nalysis of the retail price of octane petrol € l on e r ary
(€/l)
il refinery cost .
State’s petroleum fee . €0. l .
eg latory thority for nergy fee €0. . l .
pecial cons mption tax octane petrol .
stoms f n fee . €(0. . l .
€(0. . . . . . . l
etrole m company an gas station gross €( . . l . profit incl ing
ote special cons mption tax aries accor ing to f el type as follo s
• €0. l for petrol ith special a iti es replacing the ol lea e petrol
• €0. l for nlea e petrol ith an octane rating of less than .
• €0. l for nlea e petrol ith an octane rating of more than .
• €0. l for iesel petrol
ACEA TAX GUIDE 2018 117 GREECE
ree e e les must pass a te al spe t o t e eta ls of are s o elo ote t at t e osts s o are t ose ar e state o e e al spe t o e tres pr atel o e e tres set t e r o pr es s lu e t e osts s o
or ars re stere as e t e f rst spe t o must ta e pla e four ears after pur ase le su se ue t spe t o s must e o e e er t o ears t ereafter or mporte use ars spe t o must e arr e out pr or to re strat o ree e a e er t o ears after ar s
ost €40.
l l
) l l
rst spe t o at four ears after pur ase su se ue t spe t o s e er t o ears t ereafter
ost €
) l l
rst spe t o at o e ear after pur ase su se ue t spe t o s e er ear
ost €6
) l l
rst spe t o at o e ear after pur ase su se ue t spe t o s e er ear
ost €7
)
rst spe t o at o e ear after pur ase su se ue t spe t o s e er ear
ost €6
)
rst spe t o at o e ear after pur ase su se ue t spe t o s e er ear
ost €7
ote for mporte use ommer al e les t e f rst spe t o must e arr e out pr or to re strat o a e er t o ears after ar s
ACEA TAX GUIDE 2018 118 14
Hungary
Chapter prepared by Peter Erdelyi [email protected]
MGE Hungarian Vehicle Importers’ Association Budapest, Vaci ut 18 H — 1132 Budapest T. +36 1 288 0068 F. +36 1 239 6029 www.mge.hu HUNGARY
1 TAXES ON ACQUISITION
1.1 VAT
The purchase of motor vehicles is subject to VAT at the rate of 27%.
VAT is refundable for vans, trucks and buses, and for passenger cars that are purchased using open−end leasing (leasing with residual value) pro rata on the basis of the official use of the car.
1.2 PROPERTY ACQUISITION FEE
The acquisition of a new or used vehicle is subject to a property acquisition fee, the rates of which are as follows:
Property acquisition fee (HUF/kW)
Age (years)
kW/€ rate 0−3 4−8 > 8
0−40 600 480 300
41−80 720 600 480
81−120 900 720 600
> 120 1,200 900 720
There is no fee for so−called environmentally friendly cars (electric cars, plug−in hybrids). There is no longer any fee for trucks with a gross vehicle weight over 3.5t.
1.3 REGISTRATION TAX
There is no tax on so−called environmentally friendly cars (eg electric cars, plug−in hybrids etc).
A registration tax must be paid upon the first registration of a passenger car in Hungary.
The rates are based on environment protection classes in accordance with EU emission standards.
The rates (in HUF) in 2018 are as follows:
ACEA TAX GUIDE 2018 120 HUNGARY
1 Below B1,100, D1,300 45,000 180,000 270,000 360,000 540,000
2 B1,100, D1,300 65,000 260,000 390,000 520,000 780,000
3 B1,400, D1,500 85,000 340,000 510,000 680,000 1,020,000
4 B1,600, D1,700 135,000 540,000 810,000 1,080,000 1,620,000
5 B1,800, D2,000 185,000 740,000 1,100,000 1,480,000 2,220,000
6 B2,000, D2,500 265,000 1,060,000 1,590,000 2,120,000 3,180,000
7 Above B2,500, D3,000 400,000 1,600,000 2,400,000 3,200,000 4,800,000
Above B3,000, D3,500 – – – 6,000,000 8,000,000
8 Electric vehicle 0 – – – –
9 Hybrid 76,000 – – – –
2011 year: only the lowest tax (it was for Euro 4 engine), just for comparison
Note: B, gasoline; D, diesel
The tax value of second−hand cars is reduced, taking account of their depreciation. The table below contains the reduction factors. Each month started is considered a full month for the calculation.
2 0.06
3−4 0.1
5−6 0.14
7−12 0.2
13−24 0.31
25−36 0.41
37−48 0.49
49−60 0.56
61−72 0.62
73−84 0.68
85−96 0.72
97−108 0.76
109−120 0.79
121−132 0.82
ACEA TAX GUIDE 2018 121 HUNGARY
−
−
−
−
−
−
−
−
−
−
−
−
−
−
−
ACEA TAX GUIDE 2018 122 HUNGARY
vehicle’s the vehicle’s
− −
−
−
−
− −
−
−
ACEA TAX GUIDE 2018 123 HUNGARY
− e sse e c s e s ect t thl c c t
he e is t s −c lle e vi e t ll ie l c s e elect ic c s l −i h i s etc
−
−
−
he t vehicle t c e e cte the c c t
he s le el is s ect t e cise t v i le s eci ic el t hich is s ll s
e e et l l
le e et l l
iesel s il l
is e le v s t c s ses t t sse e c s
ACEA TAX GUIDE 2018 124 15
Ireland
Chapter prepared by Brian Cooke [email protected]
SIMI The Society of the Irish Motor Industry Upper Pembroke Street 5 IE — Dublin 2 T. +353 1 676 16 90 F. +353 1 661 92 13 www.simi.ie IRELAND
1 ENGINE RATINGS
Ireland uses the engine capacity of the vehicle as the basis for computation of the annual road tax for vehicles first registered in Europe prior to 1 July 2008 and a CO2 basis for vehicles first registered after that date.
2 TAXES ON ACQUISITION
2.1 VAT
2.1.1 Acquisition of a new vehicle
The acquisition of a new vehicle gives rise to a charge to VAT at the rate of 23%.
VAT is calculated on the basic price of the vehicle before the Vehicle Registration Tax (VRT).
2.1.2 Acquisition of a second−hand vehicle
When a second−hand vehicle is acquired from a VAT−registered motor trader, it is subject to VAT on any profit margin at the rate of 23%.
In the event of a private sale between individuals, no tax is payable.
The importation of second−hand vehicles is also liable to VRT.
2.2 VEHICLE REGISTRATION TAX
2.2.1 VRT on new vehicles
VRT is imposed on private cars and on commercial vehicles and is determined as a percentage of the open market selling price (OMSP) of the vehicle, which is the cash price at which it is expected to sell in a consumer transaction. The OMSP is the total projected sale price and includes VAT and VRT itself. The rates based on CO2 emissions are for M1 vehicles (passenger cars). The rates and band structures effective for all first registrations (new and used imports) in Ireland from 1 January 2013 are:
Band CO2 emissions (g/km) VRT (%)
A1 0−80 14 A2 81−100 15 A3 101−110 16 A4 111−120 17 B1 121−130 18 B2 131−140 19 C 141−155 23 D 156−170 27 E 171−190 30 F 191−225 34 G ≥ 226 36
ACEA TAX GUIDE 20172018 130126 IRELAND
Commercial vehicles
Since 1 January 2011, the VRT on commercial vehicles has been:
N1 vehicles (exception below) 13.3% of open market selling price
N1 vehicles where at the time of manufacture had less than €200 four seats and had a technically permissible laden mass that is greater than 130% of the mass of the vehicle with bodywork in running order
N2 vehicles €200
Hybrid/flexifuel/electric vehicles
Conventional hybrid electric vehicles: until 31 December 2018, these vehicles will be entitled to relief from VRT up to a maximum of €1,500.
Plug−in hybrids: until 31 December 2018, these vehicles will be entitled to a relief from VRT up to a maximum of €2,500.
Electric vehicles: until 31 December 2021, these vehicles will be entitled to a relief from VRT up to a maximum of €5,000.
Grants
In addition to the VRT relief outlined above, electric vehicles and plug−in electric hybrids entitle the buyer to a grant of up to €5,000 on purchase until 31 December 2021 for electric vehicles and December 2018 for plug−in hybrid electric vehicles.
2.2.2 VRT on second−hand vehicles
For imported second−hand cars and small commercial vehicles registered for the first time in Ireland, VRT will be calculated on the basis of the OMSP of such a local used vehicle on sale in the state. The rates of VRT applicable to second−hand private cars and commercial vehicles are the same as those applied to new vehicles.
2.3 ALLOWABLE DEDUCTIONS
2.3.1 VAT exemption
The VAT paid by an enterprise on the purchase of a car is only partially deductible in limited cases for businesses. Of the VAT suffered, 20% is deductible for cars registered after 1 January 2009 whose CO2 emissions are less than 156g/km and which are primarily used (at least 60%) for business purposes.
VAT on commercial vehicles is reclaimable by VAT−registered businesses.
2.3.2 Depreciation and capital allowances
The scheme of capital allowances and leasing expenses for cars used for business purposes links the availability of such allowances and expenses to the CO2 emission levels of the vehicles. Cars will be
ACEA TAX GUIDE 20172018 131127 IRELAND
categorised by reference to CO2 emissions, with the emissions bands being broadly consistent with the new VRT system, as follows:
Category A Category B/C Category D/E Category F/G
0−120g/km 121−155g/km 156−190g/km 191g/km
Cars with CO2 emission levels in categories A, B or C attract capital allowances at the current car value threshold under the existing scheme of €24,000, regardless of the cost of the car. Cars in category D or E attract allowances of 50% of the current car value threshold or 50% of the cost of the car, if lower. Cars in category F or G do not qualify for capital allowances.
ACEA TAX GUIDE 20172018 132128 IRELAND
3 TAXES ON OWNERSHIP
3.1 BASIS
Private vehicles Cylinder capacity for vehicles first registered in Europe before 1 July 2008 CO2 emissions for vehicles registered from 1 July 2008 Coaches and buses Number of seats
Commercial vehicles Deadweight
3.2 RATES
Private cars registered before 1 July 2008
Engine (cc) Road tax (€)
1,000 199
1,001−1,100 299
1,101−1,200 330
1,201−1,300 358
1,301−1,400 385
1,401−1,500 413
1,501−1,600 514
1,601−1,700 544
1,701−1,800 636
1,801−1,900 673
1,901−2,000 710
2,001−2,100 906
2,101−2,200 951
2,201−2,300 994
2,301−2,400 1,034
2,401−2,500 1,080
2,501−2,600 1,294
2,601−2,700 1,345
2,701−2,800 1,391
2,801−2,900 1,443
2,901−3,000 1,494
3,001 1,809
ACEA TAX GUIDE 20172018 133129 IRELAND
Electric 120
Private cars first registered from 1 July 2008 onwards
Band CO2 emissions (g/km) Road tax (€)
A0 0 120
A1 1−80 170
A2 81−100 180
A3 101−110 190
A4 111−120 200
B1 121−130 270
B2 131−140 280
C 141−155 390
D 156−170 570
E 171−190 750
F 191−225 1,200
G 226 2,350
Goods vehicles
Unladen weight Annual Half-yearly Quarterly Arrears (monthly) (€) (€) (a) (€) (b) (€) (c) 3,000 333 184 94 33.30
3,001−4,000 420 233 118 42.00
4,001−12,000 500 277 141 50.00
12,001 900 499 254 90.00
Electric not over 92 – – 9.20 1,500) (a) 55.5% of annual rate (disregard cent) (b) 28.25% of annual rate (disregard cent) (c) 10% of annual rate (disregard cent)
Large public service vehicles and youth/community buses
Seating capacity Annual (€) Half-yearly (€) (a) Quarterly (€) (b) Arrears (monthly) (€) (c)
9−20 154 85 43 12.83
21−40 202 112 57 16.83
41−60 403 223 113 33.58
61 403 223 113 33.58
(a) 55.5% of annual rate (disregard cent) (b) 28.25% of annual rate (disregard cent) (c) 1/12 of annual rate (disregard cent)
ACEA TAX GUIDE 20172018 134130 IRELAND
Trade−licensed vehicles
Category of vehicle Initial trade Replacement trade licence/plate licence/plate Motorcycle only €59 (single plate) €38 (single plate) All other vehicles €353 (pair of plates) €86 (pair of plates)
Miscellaneous vehicles
Type of vehicle Annual (€) Half-yearly Quarterly Arrears (€) (a) (€) (b) (monthly) (€) (c) Off−road dumper 885 491 250 73.75
General haulage tractor 333 184 94 27.75
Machine/workshop/contrivance 333 184 94 27.75 (including recovery vehicles) Island vehicle 102 − − 8.50
Agriculture tractor, trench digger 102 − − 8.50 or excavator Motor caravan 102 − − 8.50
Hearse 102 − − 8.50
Dumper or forklift truck 102 − − 8.50
Taxi or hackney cab 95 − − 7.92
School bus 95 − − 7.92
Cycle or tricycle: electrical 35 − − 2.92 75cc 49 − − 4.08 76cc−200cc 67 − − 5.58 201cc 88 − − 7.33 Pedestrian controlled vehicle 88 − − 7.33 Veteran and vintage - -
Motorcycle 26 - - 2.17
Any other vehicle 56 - - 4.67
Exempt vehicles
The following vehicles are exempt from motor tax:
a) State−owned vehicles
b) Diplomatic vehicles
c) Vehicles exempted under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (SI No 353 of 1994)
ACEA TAX GUIDE 20172018 135131 IRELAND
d) Vehicles (including any cycle with an attachment for propelling it by mechanical power) not exceeding 400kg in weight unladen adapted and used for invalids
e) Vehicles that are used exclusively for the transport (whether by carriage or traction) of lifeboats and their gear or any equipment for affording assistance towards the preservation of life and property in cases of shipwreck and distress at sea
f) Vehicles that are used exclusively for mountain and cave rescue purposes
g) Vehicles that are used exclusively for underwater search and recovery purposes
h) Vehicles that are used exclusively for the transport (whether by carriage or traction) of road construction machinery that is built in as part of such vehicle or otherwise permanently attached thereto, carries no load except articles or materials used for the purpose of the road construction machinery and is used for no purpose other than the construction or repair of roads
i) Refuse carts, sweeping machines or watering machines used exclusively for cleansing public streets and roads
j) Ambulances, road−rollers and fire engines
k) Vehicles kept by a local authority and used exclusively for the purpose of their fire brigade service
ACEA TAX GUIDE 20172018 136132 IRELAND
4 TAXES ON MOTORING
4.1 FUEL TAXES
Tax on fuel in cents per litre, based on pump prices in January 2017:
UNLEADED DIESEL1
Price without tax (€/l) 50.04 53.27
Excise duty, petrol (duty 54.18; carbon tax 4.59; levy 2.00) 60.77 49.90
Excise duty, diesel (duty 42.57; carbon tax 5.33; levy 2.00) VAT (23%) on product price and excise duty 25.49 23.73
Total taxes 86.26 73.63
Price at the pump 136.30 126.90
4.2 INSURANCE TAXES
There is a 5% government levy on motor insurance premiums in Ireland.
1All auto diesel sold in Ireland as of 1 March 2002 is low sulphur
ACEA TAX GUIDE 20172018 137133 IRELAND
5 PRIVATE USE OF A COMPANY CAR
Where a company car is available for the private use of an employee, the employee is liable for PAYE (pay as you earn tax) and PRSI (pay−related social insurance) in respect of that use.
The notional pay to which PAYE and PRSI must be applied is determined by reference to the cash equivalent of the private use of the company car. The cash equivalent is determined by applying a percentage based on business mileage to the original market value (OMV) of the vehicle supplied (whether the vehicle is owned acquired new or second−hand or leased by the employer).
Annual business mileage thresholds for cash equivalent (% of OMV)
VRT category A, B, C D, E F, G
15,000 30 35 40
15,001−20,000 24 28 32
20,001−25,000 18 21 24
25,001−30,000 12 14 16
30,001 6 7 8
This new system is not yet operational. When implemented, it will apply to vehicles first supplied to employees from a date that has yet to be confirmed. Previously supplied vehicles will be taxed based on the old system (below). The old system continues to operate for all vehicles pending the implementation of the new system:
VRT category Applies to all categories (%)
15,000 30
15,001−20,000 24
20,001−25,000 18
25,001−30,000 12
30,001 6
Small commercial vehicles 5
ACEA TAX GUIDE 20172018 138134 IRELAND
6 PERIODICAL INSPECTION OF VEHICLES
6.1 CARS
Car testing has been in operation since 2000 as follows:
First test Due on fourth anniversary of date of first registration in Europe
Further tests (1) Every second year on anniversary date of first registration in Europe
Further tests (2) Annually for cars 10 years old or older on anniversary date of first registration
The test certificate is valid for two years (from the date the test is due based on the anniversary date of first registration in Europe) for cars up to 10 years old, and one year thereafter. There is no link with motor tax or insurance expiry date.
There is a single operator contracted by the state to deliver testing at 47 National Car Test (NCT) centres located throughout Ireland and established solely for the purposes of car testing. The contractor is independent of the motor industry.
Car test fee €55
Re−test costs €28
Note: both fees are inclusive of VAT
Re−tests that do not require the use of test equipment are free. Free re−tests cover minor items, for example a visual inspection to check that faulty windscreen wipers have been replaced.
Enforcement is the responsibility of the Garda Síochána. Every eligible car must have an NCT disc displayed on its windscreen; this disc indicates that a car has passed the test. Penalty points are issued for non−display.
6.2 COMMERCIAL VEHICLES
Commercial vehicles are divided into two categories: vehicles with a gross vehicle weight (GVW) under 3,500kg are classified as light goods vehicles (LGVs). Since 1 September 2004, these vehicles have been subject to an annual roadworthiness inspection. Vehicles with a GVW over 3,501kg are classed as heavy goods vehicles (HGVs), and these vehicles are also subject to an annual roadworthiness inspection. Commercial−vehicle operators are obliged to present their vehicles for inspection at any one of the 140 state−authorised Vehicle Testing Network test stations. If the vehicle passes the inspection, the operator is obliged to carry the test certificate in the vehicle.
The re−test fee will be subject to the fee structure set out below. It should be noted that a re−test that does not require the use of test equipment is not subject to a fee.
ACEA TAX GUIDE 20172018 139135 IRELAND
The test fees (exclusive of VAT) that apply from 17 October 2013 are as follows:
Class of vehicle Full test fee Re-test fee (€) (incl CRW)2 (€)
Mechanically propelled vehicles, used for the carriage of 198.00 73.83 passengers, with more than 8 seats but fewer than 14 seats, excluding the driver’s seat
Mechanically propelled vehicles, used for the carriage of 200.00 73.83 passengers, with 14 seats or more excluding the driver’s seat
Vehicles having a design gross weight exceeding 3.5t but not 146.52 47.26 exceeding 7.5t
Vehicles having a design gross weight exceeding 7.5t with 2 axles 171.16 59.08
Vehicles having a design gross weight exceeding 7.5t with 3 axles 201.67 73.83
Vehicles having a design gross weight exceeding 7.5t with 4 or 220.38 82.69 more axles
Trailers having a design gross weight exceeding 3.5t 141.95 53.15
Ambulances 145.00 47.26
Vehicles having a design gross weight not exceeding 3.5t 94.86 35.43
Motor caravans with 2 axles 76.86 35.43
Motor caravans with 3 or more axles 94.58 44.29
Note: all fees above are subject to VAT at 23%. Please note that the levy element is not subject to VAT
2 Certificate of roadworthiness
ACEA TAX GUIDE 20172018 140136 16
Italy
Chapter prepared by Emanuela Pregnolato [email protected]
ANFIA Italian Association of the Automobile Industry Corso Galileo Ferraris 61 I — 10128 Torino T. +39 011 554 65 11 F. +39 011 545 986 www.anfia.it ITA LY
1 TAXES ON ACQUISITION
1.1 VAT
VAT is applied at the rate of 22% on the sales of new vehicles.
An exception is made for vehicles, motorcycles and motor vehicles owned by disabled people with the engine capacity up to 2,000cc if powered by petrol and up to 2,800cc if powered by diesel. The vehicle has to be used for the transport of a disabled person. In this case the rate applied is 4%.
The purchase of second-hand vehicles from a taxable person is subject to VAT.
Sales of cars or commercial vehicles between private citizens are not taxable.
1.2 REGISTRATION/TRANSFER TAX
1.2.1 Registration fees
A series of duties relating to the fulfilment of formalities with the various public institutions such as the Italian Public Automobile Register (Pubblico Registro Automobilistico - PRA), are imposed on the registration of motor vehicles. These are duties of an administrative or fiscal nature (‘stamp’) but apply only to motor vehicles (there is no equivalent duty on any other product).
Their total amount is approximately:
First registration of vehicle + €145.00 (Emoluments, stamp duty, registration fees, licence plate)
Transfer of property (second-hand vehicle) + €85.00 (Emoluments, stamp duty, registration fees)
1.2.2 IPT
A tax (Imposta provinciale di trascrizione - IPT) is levied at a provincial level on the registration and transfer of new and second-hand vehicles.
ACEA TAX GUIDE 2018 138 ITA LY
A. National rate
Type and horsepower Amount IPT (€)
. ≤ 5 ≤ 110 150.81
. 5 .511
. 110 1. 55
.
≤ 0.7 1 . 5
0. 1.5 0. 5
1.5 .0 .40
.0 4.5 80.
4.5 .0 45 .
.0 8.0 51 .5
8.0 4 . 0
.
≤ 2.0 5. 8
.0 5.0 5 .
5.0 45 .
.
15 .8
1 5 5 .58
40 0 .1
40 .55
ACEA TAX GUIDE 2018 139 ITA LY
.
0 1 ’ 4 4 4 4
5
0 5
10
0
1 15 . one’s . 0 10 . 4 0 . 5 .
1. at least 30 years old have a fixed rate of IPT of €51.65
. 800 000
.
4.
5.
ACEA TAX GUIDE 2018 140 ITA LY
Instr ental se se ai ed at f lfillin the o e t of the 100 s e ifi a tivity of the enter rise vehi les for trans ortation of oods taxis drivin s hools rentin and leasin o anies. on instr ental se of vehi les re istered in the 0 ntil the end of 01 o n il e ision o any’s na e o 016 1 lished in the Official Journal of ove er 016 se y a ents and trade re resentatives 100 se y rofessionals 0 100 for instr ental se
Instr ental se se ai ed at f lfillin the o e t of the 100 s e ifi a tivity of the enter rise e rental o anies se for li servi es e taxis se for drivin lessons se y a ents and trade re resentatives 0 of osts and de re iation allo an es not ex eedin € 5 . se y rofessionals 0 of osts and de re iation allo an es not ex eedin €1 0 5. o any ars sed y e loyees for ore than 0 of osts 6 onths 1 day 1 3 days o any ars re istered in o any’s na e for non 0 of osts and de re iation allo an es not instr ental se ex eedin €1 0 5.
n ine ratin al lated on the asis of and ro standards ex e t ars o ered y ele tri ity P or and hy rid ars n ine ratin al lated on the asis of lo al ei ht Commercial vehicles with GVW ≥ lo al ei ht n er of axles and f ll ne ati sho a sor tion n ine ratin al lated on the asis of
1 The treat ent is the sa e hether these are r hased leased or rented Taxation ased on and not on is a lied to vehi les 1 1 t re istered sin e 3 to er 006 y a ody s e ifi ode 0 fo r seats or ore and val e tonnes 1 0.
ACEA TAX GUIDE 2018 141 ITA LY
’Aosta – ≤ ≤
≤
≤
≤
≤
€
ACEA TAX GUIDE 2018 142 ITA LY
s s
o
a a a as ata a o a a o a a o A o os a a a a o o t a o to a o a o a a a a Umbria, Valle d’Aosta €/
o a s t t
a as ata a a a o a o a o a oa A o a to o s o a a os a a a a a a o a o a a o a a
’Aosta o t o o €
Only regions attributed to Automobile Club d’Italia (ACI) services
ACEA TAX GUIDE 2018 143 ITA LY
ommer ial e i les it V ≥ t
lass a les a les a les or Abr o asili ata, milia alabria lia i ria more ombardia, oma a a io iemo te o es € ≤ ≤ ≤
e ta is reduced by en a commercial ve icle is e ui ed it a ull neumatic s oc absor tion system
ommer ial e i les it V t
lass a les a les a les os a a i ilia, ro olise ro Umbria am a ia or more re to, Valle ol a o d’Aosta o es € ≤ ≤ ≤
e ta is reduced by en a commercial ve icle is e ui ed it a ull neumatic s oc absor tion system
Only regions attributed to ACI services
ACEA TAX GUIDE 2018 144 ITA LY
(€)
’ t – – – – – t and t – ( t) ( t) ( t) t and t ( t) ( t) ≥ t oad tractors it a les oad tractors it a les
lectric ve icles are e em t rom aying ve icle ta es or ive years rom t e date o irst registration rom t e end o t is eriod t ey must ay a c arge e ual to a uarter o t e amount or t e corres onding gasoline ve icles ( / ) In many regions ve icles e clusively o ered by and C are e em ted rom o t e o ners i ta ive years a ter t e irst registration
A reduction is allo ed or cars more t an years old as ollo s
(€) ’ Cars
tability a ( a o o ecember ) eliminates t e e em tion o road ta or ve icles it a registration age bet een and years as recorded in t e istorical registers but in some regions ( milia omagna oscana a io mbria rov rento rov ol ano and iemonte) a reduction is allo ed also or cars aged years
Cars used by disabled ersons (u to cc etrol and cc diesel) Cars o ned by a non ro it organisation ybrid ve icles ( or ive years rom irst registration) lectric cars ( or ive years rom irst registration) Cars used in ublic service lectric C cars (a ter ive years rom irst registration) Commercial ve icles (u to t ) or s eci ic ur oses (eg garbage truc s) Cars or ire ( it driver) uses or ire ( it driver) and buses or ublic trans ort Cars used by driving sc ools Commercial ve icles t it ull neumatic s oc absor tion system
Only regions attributed to ACI services
ACEA TAX GUIDE 2018 145 ITA LY
( ) ( ) ( ) (€/m ) ( ) ( ) (€/l)
• €0
• €0
• €0
• €0
‘ ’
•
•
•
•
ACEA TAX GUIDE 2018 146 ITA LY
•
•
0 unnels not included) amounted to € €1
(
00
(including the driver’s seat) used for 00 00
€ 0
0 € €
— — at the workshops of the vehicle manufacturers’ network acknowledged by them
€ 0 € 0 € 0
ACEA TAX GUIDE 2018 147 17
Latvia
Chapter prepared by Peteris Rubulis [email protected]
Latvian Automotive Association Vangazu Street 5 LV-1024 Riga T. +371 6752 99 79 F. +371 6752 99 79 www.autoasociacija.lv LATVIA
1 TAXES ON ACQUISITION
1.1 VAT
The purchase of motor vehicles is subject to VAT at the rate of 21%.
1.2 MOTOR VEHICLE (REGISTRATION) TAX
As of 1 January 2017, motor vehicle registration tax is no longer applicable in Latvia.
1.3 REGISTRATION COSTS
Registration costs for all type of cars and buses are as follows:
Number plates €27.87
Registration document inspection €3.78
Registration fee €4.60
Registration certificate €7.68
Total €43.93
Technical inspection annual fee (in €)
Brand−new vehicle technical inspection sticker (valid for 2 years) 2.85
Every subsequent inspection (from Passenger cars and light commercial vehicles 3rd year) petrol 26.88
diesel 31.33
petrol + LPG 29.18
100% electric 25.65
Brand−new vehicle technical inspection sticker (valid for 2 years) 2.85
Every subsequent inspection (from Commercial vehicles 3,500−12,000kg 3rd year) petrol 34.55
diesel 40.06
petrol + LPG 37.30
ACEA TAX GUIDE 2018 149 LATVIA
−
−
−
each vehicle registered in Latvia. It amounts to €
ACEA TAX GUIDE 2018 150 LATVIA
or assenger cars registered e ore anuar road tra ic ta is calculated on ma imum gross eight in ilograms
€ ≤ . 1,501−1,800 . 1,801−2,100 . 2,101−2,600 . 2,601−3,000 . 3,001−3,500 . .
or assenger cars registered et een anuar and ecem er road tra ic ta is calculated on ma imum gross eight in ilograms lus engine ca acit in cu ic centimetres and engine o er in ilo atts
€ ≤ . 1,501−1,800 . 1,801−2,100 . 2,101−2,600 . 2,601−3,000 . 3,001−3,500 . .
Road traffic tax (€) ≤ . 1,501−2,000 . 2,001−2,500 . 2,501−3000 . 3,001−3,500 . 3,501−4,000 . 4,001−5,000 . .
ACEA TAX GUIDE 2018 151 LATVIA
i o r ( ) Road traffic tax (€) ≤ . 56−92 . 93−129 . 130−166 . 167−203 . 204−240 . 241−300 . .
or assenger cars registered a ter ecem er road tra ic ta is calculated emissions in grams er ilometre
Road traffic tax (€) ≤ . 51−95 . 96−115 . 116−130 . 131−155 . 156−175 . 176−200 . 201−250 . 251−300 . 301−350 . .
here is a € additional ee or vehicles ith an engine ca acit greater than cc.
or commercial vehicles road tra ic ta is calculated on ma imum gross eight in ilograms
( ) Road traffic tax (€) ≤ . 1,501−1,800 . 1,801−2,100 . 2,101−2,600 . 2,601−3,500 . 3,501−12,000 . 12,001−15,000 (2 axles): neumatic sus ension . mechanical sus ension . a les neumatic sus ension . mechanical sus ension .
ACEA TAX GUIDE 2018 152 LATVIA
12,001−21,000 (3 axles) 21,001−23,000 (3 axles): 12,001−25,000 (4 axles or more): 25,001−27,000 (4 axles or more): 27,001−29,000 (4 axles or more):
o a car tax for a r car ( o t )
i ca acit (cc) Road traffic tax (€) ≤ 2,001−2,500 € €
ACEA TAX GUIDE 2018 153 18
Lithuania
Chapter prepared by Rokas Knyva [email protected]
LAA Lithuanian Autoentrepreneurs’ Association Zadeikos Street 1b LT — 06319 Vilnius T. +370 5 23 01 224 www.laa.lt LITHUANIA
1 TAXES ON ACQUISITION
1 TAXES ON ACQUISITION VAT
The acquisitionVAT of vehicles is subject to VAT at the rate of 21%.
The acquisition of vehicles is subject to VAT at the rate of 21%. REGISTRATION FEES
1.2.1 Costs for vehicle registration procedure REGISTRATION FEES Registration fee Vehicle identity Number plates 1.2.1 Costs for vehicle registration procedure (€) check1 (€) (€) New cars, never registered before (M, N) Registration14.48 fee Vehicle15.35 identity Number15.06 plates All other vehicles (M, N) 10.14(€) -12.45 15.35check 1 (€) 15.06(€) New cars, never registered before (M, N) 14.48 15.35 15.06 Motorcycles (L) 8.98 11.58 7.53 All other vehicles (M, N) 10.14-12.45 15.35 15.06 Trailers (O) 2.32-5.50 3.77-6.08 8.11 Motorcycles (L) 8.98 11.58 7.53 Other registration types (diplomatic, 10.14-12.45 15.35 19.40 historic,Trailers (O)temporary) 2.32-5.50 3.77-6.08 8.11 Other registration types (diplomatic, 10.14-12.45 15.35 19.40 historic, temporary) 1.2.2 Roadworthiness test fee (in €)
Motorcycles (L1 and L3) 5.21 1.2.2 Roadworthiness test fee (in €) Motorcycles (L2, L4, L5, L6 and L7) 6.37 Motorcycles (L1 and L3) 5.21 Passenger vehicles (M1) petrol 14.48 Motorcycles (L2, L4, L5, L6 and L7) 6.37 Passenger vehicles (M1) diesel 18.20 Passenger vehicles (M1) petrol 14.48 Passenger vehicles (M1) LPG 23.40 Passenger vehicles (M1) diesel 18.20 Minibuses (M2) 19.69 Passenger vehicles (M1) LPG 23.40 Buses and trolleybuses (M3) 28.09 JointMinibuses vehicles (M2) (M3) 35.6219.69 BusesTrucks and (N1) trolleybuses (M3) 28.0919.69 TrucksJoint vehicles (N2) (M3) 24.6235.62 Trucks (N1) 19.69 Trucks (N3) 29.83 Trucks (N2) 24.62 Passenger vehicle trailers (O1) 5.21 Trucks (N3) 29.83 Truck trailers (semi-trailers) (O2) 9.85 Passenger vehicle trailers (O1) 5.21 Truck trailers (semi-trailers) (O3) 16.51 Truck trailers (semi-trailers) (O2) 9.85 Truck trailers (semi-trailers) (O4) 20.85 Truck trailers (semi-trailers) (O3) 16.51 Truck trailers (semi-trailers) (O4) 20.85 REGISTRATION TAXES
No registration taxes apply. REGISTRATION TAXES
No registration taxes apply.
1 Vehicle identity check is required for all vehicles on first registration in Lithuania.
1 Vehicle identity check is required for all vehicles on first registration in Lithuania. ACEA TAX GUIDE 2018 155 LITHUANIA
No ownership taxes apply.
An ownership tax is payable for heavy-duty vehicles.
The annual rates (in €/year) are as follows:
( ) ( ) ( ) 12 and < 13 86 127 13 and < 14 92 133 14 and < 15 98 139 15 and < 16 127 286 16 and < 17 133 292 17 and < 18 139 298 18 and < 19 144 304 19 and < 20 150 309 20 and < 21 156 315 21 and < 22 162 321 22 and < 23 167 327 23 and < 24 237 376 24 and < 25 243 382 25 and < 26 249 388 26 and < 27 254 393 27 and < 28 260 399 28 and < 29 266 405 29 and < 30 376 558 30 and < 31 382 564 31 and < 32 388 570 32 and < 33 393 576 33 and < 34 535 735 34 and < 35 541 741 35 and < 36 547 747 36 and < 37 553 753 37 and < 38 558 758 38 and < 39 564 764 39 and < 40 570 770
ACEA TAX GUIDE 2018 156 LITHUANIA
( )
( )
€ € €
€ € € €
€
( ) ( ) ( )
ACEA TAX GUIDE 2018 157 19
Luxembourg
Chapter prepared by Guido Savi FEBIAC Luxembourg [email protected]
Nadine Atanassoff FEBIAC Belgium [email protected]
FEBIAC Belgian Federation of Automobile and Motorcycle Industries Boulevard de la Woluwe 46, Box 6 B — 1200 Bruxelles T. +32 2 778 64 00 F. +32 2 762 81 71 www.febiac.be LUXEMBOURG
1 TAXES ON ACQUISITION
1.1 VAT
New vehicle
Private cars and commercial vehicles: 17%.
Second-hand vehicle
Vehicle purchased from a person not registered for VAT: no VAT.
Vehicle purchased from a person registered for VAT: 17% on:
• the gross profit margin if the vehicle was acquired by the taxable person (eg the dealer) from a person not registered for VAT; or
• the invoiced amount if the vehicle was purchased from another person registered for VAT.
1.2 VAT EXEMPTIONS
The VAT paid on the purchase of a private car or commercial vehicle by a taxable person is wholly deductible, provided that the motor vehicle is deployed in an activity giving rise to the deduction of input VAT.
This deduction is applicable to both new and second-hand vehicles.
1.3 REGISTRATION TAX
Revenue stamps amounting to €50, supplemented by:
• €24 in case of transfer of an existing registration number to a new vehicle; or
• €50 in case of a personalised registration number allocated for the first time.
Number plates are issued by a private company (Grün Signalisation) and cost about €15 (VAT inclusive) per plate.
1.4 INCENTIVES ON ZERO EMISSION VEHICLES
Tax allowance Amount (€) BEV (Battery Electric Vehicles) 5,000 Electric or fuel-cell vehicles (hydrogen) Private persons Category M1 PHEV (Plug-in Hybrid Electric Vehicles) 2,500 < 50g CO2/km Private persons Category M1 Bikes and speed pedelecs 300 Power <0,25 kW Particuliers
ACEA TAX GUIDE 2018 159 LUXEMBOURG
ero emission or fuel cell vehicles (hydrogen) ategory 1 Maximum 50.000€ by vehicle For investments < 150.000€ For investments > 150.000€ 2
rofessional use of an electric vehicle not purchased privately does not invalidate this incentive
rivate cars 2 or cylinder capacity uses and coaches ategory ( 2 or ) ommercial vehicles ee follo ing pages
( )
This includes vehicles po ered by an electric motor or by a fuel cell and hybrid vehicles combining a piston engine ith an electric motor or a fuel cell vehicles are taxed according to their fuel system (petrol or diesel):
• Minimum annual tax: €30
• Annual tax is calculated based on 2 emissions
• Tax a b c
a 2 emissions in g m
b 0 for diesel and 0 for other fuels
c exponential factor: 2 0g m 0 5, increased by 0 1 for each additional 10g m
( ) ( ) 1 – 0 0 5 2 1 – 00 2 1 – 100 0 01 – 10 2 101– 110 0 11 – 20 2 111 – 120 0 21 – 0 2 121 – 1 0 0 1 – 40 0 1 1 – 140 1 0 41 – 50 1 141 – 150 1 1 51 – 0 2 151 – 1 0 1 2 1 – 0 1 1 – 1 0 1 1 – 0 4 1 1 – 1 0 1 4 1 – 0 5 1 1 – 1 0 1 5 1 – 400
ACEA TAX GUIDE 2018 160 LUXEMBOURG
1 1 – 00 1. 01 – 10 3. 01 – 10 1. 11 – 0 3. 11 – 0 1. 1 – 30 3. 1 – 30 1. 31 – 0 0 31 – 0 .0 1 – 50 .1 1 – 50 .1 51 – 0 . 51 – 0 . 1 – 0 .3 1 – 0 .3 1 – 0 . 1 – 0 . 1 – 0 .5 1 – 0 .5 1 – 500 .
Example:
• iesel car ith emissions o 1 5 m 1 5 0. 1.1 €143.55 rounded to €143
• etrol car ith emissions o 5 m 5 0. 1. €256.50 rounded to €256
( )
ate multi lie by 100cc:
( ) (€) (€) 1 – 1 00 .00 .00 1 01 – 000 .00 .00 001 – 3 000 .50 10.50 3 001 – 000 11.50 13.50 ≥ 000 1 .50 15.00
( )
From 1 ovember 00 :
(€) (€) M 150 0 M3 50 130
ans lorries an roa tractors ith a maximum vehicle ei ht M o less than 1 t:
( ) (€) (€) (€) (€) 1 ≤ 00 50 − 01− 00 3 1 3 01− 00 − 01− 3 000 5 13 01− 1 000 3 001− 3 00 1 1 0 1 001− 1 00 101 55 3 01− 3 00 1 1 01− 1 00 11 3 01− 3 00 305 15 1 01− 1 00 135 3 01− 3 00 3 1 1 01− 1 00 15 1 3 01− 000 33 1
ACEA TAX GUIDE 2018 161 LUXEMBOURG
1 01− 2 000 16 4 001− 4 200 356 1 3 2 001− 2 200 1 6 4 201− 4 400 3 3 1 1 2 201− 2 400 203 106 4 401− 4 600 3 0 200 2 401− 2 600 220 115 4 601≤ 12 000 425 21
orr e nd ro d tr tor t n o 12t or ore
( ) (€) (€) (€) (€) 12 000 15 000 255 132 255 €132 15 001 1 500 255 132 2 4 142 1 501 20 500 255 132 2 0 145 20 501 21 500 255 132 305 15 21 501 22 500 255 132 330 1 0
≥ 22 501 255 132 330 1 0 ( ) (€) (€) (€) (€) 12 000 1 500 255 132 255 132 1 501 20 500 255 132 2 0 145 20 501 21 500 255 132 305 15 21 501 22 500 255 132 330 1 0 22 501 23 500 255 132 355 1 2
≥ 23 501 255 132 3 0 1 5 ( ) (€) (€) (€) (€) 12 000 1 500 255 132 255 132 1 501 20 500 255 132 2 0 145 20 501 21 500 255 132 305 15 21 501 22 500 255 132 330 1 0 22 501 23 500 255 132 355 1 2 23 501 24 500 255 132 3 0 1 5 24 501 25 500 255 132 405 20 25 501 26 500 255 132 430 220 26 501 2 500 255 132 455 232 2 501 2 500 255 132 4 0 245
≥ 2 501 365 1 53 2 3
ACEA TAX GUIDE 2018 162 LUXEMBOURG
( ) (€) (€) ( )
( ) (€) (€) (€) (€)
≥ ( ) (€) (€) (€) (€)
≥
( ) (€) (€) (€) (€)
≥
ACEA TAX GUIDE 2018 163 LUXEMBOURG
( ) (€) (€) (€) (€)
≥
( ) (€) (€) (€) (€) – – – –
≥
( ) (€) (€) (€) (€) – – – – –
ACEA TAX GUIDE 2018 164 LUXEMBOURG
Diesel* (€/l) LPG (€/l) 95* (€/l) 98* (€/l)
of the vehicle’s value when new
ACEA TAX GUIDE 2018 165 LUXEMBOURG
/ Pe l Diesel ele i i e ele i ( i G) ( ) ( i ) ( ) e ( ) i e ( ) – – – – – – – – ≥ – –
Example:
iesel ca u chasin ice €
onthl ta a le enefit in in € €
his onthl enefit is su ect to ta on wa es an social secu it cont i utions as no al wa es
e l e
he e lo ee ee s a lo oo an eco s the ilea e t avelle fo ofessional u oses he ilea e iven fo ivate u oses will the efo e e e ual to the iffe ence etween the total ilea e an the ofessional ilea e he ta a le is e ual to the cost e ilo et e to e ete ine the e lo e ulti lie the ilo et es of ivate use he is calculate onthl his onthl is su ect to ta on wa es an social secu it cont i utions as no al wa es
l ee i i i i e i le s s
l ee l i i i i i e e le si e i s s
f an e lo e ovi es a co an ca to an e lo ee fo a fi e flat fee e ucte f o the net e une ation of the e lo ee to cove aintenance costs cost of leasin o entin this cont i ution is e ucte f o the a ount of the
he o o tion of the leasin cost that is e ucti le is li ite to of the cost o ne the e lo e he a inist ation consi e s that a cont i ution to the cost of eate than is otivate e sonal consi e ations
Example:
• iesel ca u chase ice of the vehicle in new con ition inclu in an o tions net of the iscount ante the selle €
• onthl € €
• onthl ent ai the e lo e €
• i e e lo ee cont i ution to the onthl cost of leasin e ucte f o the net e une ation of the e lo ee €
• e ucti le a tici ation to the cost of leasin entin ai the e lo ee is li ite to € – € €
• he onthl ta a le is € – € €
l ee i le i i i i el i e e e i s s
ot e ucti le f o the a ount of the
ACEA TAX GUIDE 2018 166 LUXEMBOURG
l ee i i i i e se i e
Example:
• € ’ €
• € €
• € €
• €
5 e e i e e l ee
’
Example:
• €
• €
•
• €
• € – € €
ACEA TAX GUIDE 2018 167 20
Malta
Chapter prepared by William Shaw [email protected]
ACIM Association of Car Importers Malta PO Box 50 MT — San Gwann T. +356 21 38 57 74 F. +356 21 22 33 06 acim.org.mt MALTA
1 TAXES ON ACQUISITION
1.1 REGISTRATION TAX
Registration tax and congestion tax are imposed upon the buyer upon the purchase of a new M1 vehicle.
Registration tax will be as follows: the total amount of registration tax will be the sum of a percentage value (depending on CO2 emissions) multiplied by the CO2 emissions value (in g/km) multiplied by the registration value (RV) of the vehicle, plus the indicated percentage value multiplied by the length (in mm) multiplied by the registration value (RV) of the vehicle.
Therefore, the formula that will be used to calculate registration tax is as follows:
Total registration tax = (X% CO2 RV) + (Y% length RV)
Where:
X% is the percentage taken from the table on CO2 emissions
Y% is the percentage taken from the table on length
Rates will vary depending on whether the vehicle has a diesel or a petrol engine. However, where an M1 motor vehicle powered by a diesel engine has a particulate matter level not exceeding 0.005g/km (Euro 5 level), the Malta Transport Authority will apply the rates applicable to vehicles powered by a petrol engine.
X values for registration tax
CO2 emissions (g/km) Petrol-engine
0-100 0.13% × CO2 × RV
101-130 0.15% × CO2 × RV
131-140 0.17% × CO2 × RV
141-150 0.19% × CO2 × RV
151-180 0.21% × CO2 × RV
181-220 0.23% × CO2 × RV
221-250 0.25% × CO2 × RV
251 0.27% × CO2 × RV
ACEA TAX GUIDE 2018 169 MALTA
Example
The registration value (RV), the CO2 emissions level, and the overall length for a standard petrol- engined private Class 1 vehicle are the following:
RV value: €5,000
CO2 emissions level: 110g/km
Length: 40,000mm
The total registration tax due on the vehicle is calculated as follows:
Total registration tax= (X% × 110 × 5,000) + (Y% × 4,000 × 5,000)
1.2 VALUE ADDED TAX VAT is charged at a flat rate of 18% on the sale price of the vehicle, regardless of engine capacity.
2 TAXES ON OWNERSHIP
2.1 ANNUAL CIRCULATION TAX
An annual circulation tax is paid upon the actual use of the vehicle on the Maltese roads.
The tax is based on CO2 emissions and the age of the vehicle:
Emissions (g/km) Tax: first 5 years (€) 0-100 100
101-130 110
131-140 120
141-150 140
151-180 180
After the first five years in circulation, the annual circulation tax increases for all classes of vehicles.
ACEA TAX GUIDE 2018 170 21
Netherlands
Chapter prepared by Eric-Jan van der Berg [email protected]
RAI Vereniging Motorcycle and Automobile Association of the Netherlands Postbus 74 800 NL — 1070 DM Amsterdam T. +31 20 504 49 49 F. +31 20 646 38 57 www.raivereniging.nl NETHERLANDS
1 TAXES ON ACQUISITION
1.1 VAT
The rate of VAT on motor vehicles is 21%. The basis for calculating VAT is the price of the vehicle exclusive of all taxes.
1.2 REGISTRATION TAX
A registration tax, the Belasting Personenauto’s Motorrijwielen (BPM), is levied on all new passenger cars and motorcycles and also (in accordance with a depreciation scheme) on used cars and motorcycles when they are registered for the first time in the Netherlands. The BPM is calculated on the CO2 emissions of the vehicle, based on its fuel efficiency.
The BPM is calculated using the following procedure: for each gram of CO2 per kilometre, a certain amount of tax is charged. More fuel-inefficient vehicles pay more tax per gram of CO2 per kilometre. This is done by increasing the tax per gram for emissions that reach certain thresholds. The thresholds and tariffs are the same for petrol and diesel cars. The table below shows the total amount of tax per gram of CO2 per kilometre in the ranges stated. For petrol and diesel cars:
Thresholds for CO2 (g/km) Tax per g CO2/km (€) From Up to and including 0 0 0 (exempt) 1 73 2 74 98 63 99 144 139 145 162 229 163 - 458
As of 1 January 2018, a fixed BPM surcharge of €356 is applicable for all new passenger cars sold that have CO2 emissions of 1g/km or more.
Furthermore, a diesel surcharge is applicable. The diesel surcharge applies to vehicles with CO2 emissions of more than 63g/km. The diesel surcharge per gram of CO2 above 63g/km is €87.38 in 2018.
The CO2 emissions component is calculated by adding together the tax amounts for the individual thresholds up to the amount of CO2 that is stated.
ACEA TAX GUIDE 2018 172 NETHERLANDS
xam e of a BPM assessme for a uar – 3 ecem er
iese car Price efore ax €16,000 g /km BPM ixed surcharge €35 u o 3g/km 3 € €1 g/km 5 €63 €1,5 5 g/km €13 € 5 €2 €0 (CO2 ≥ €45 €0 iese surcharge 3 €8 3 € 3 3 o a BPM € 5 5 at €16,000 € 3 3 Tax e pr e € 24
e e
iese cars i h uro e gi es o o ger e efi from a re a e o he BPM
s of a uar a s ecia BPM ra e is a ica e for a e P s so d
T re r CO2 (g/km) Tax per g CO2/km (€) r m p a g exem 3 3 5 5
The fixed BPM surcharge of €35 is o a ica e for P s
ACEA TAX GUIDE 2018 173 NETHERLANDS
xa e of a BPM assess e for 1 a uar – 31 ece er 2018
P Price efore ax €50,000 45g 2 BPM ixed surcharge €0 2 u o 30g 30 €1 €5 0 2 31 50g 15 €8 €1,305 2 50g 0 €28 €0 To a BPM €1,8 5 1 €50,000 €10,500 Tax e pr e €62,3 5
O CT O
T exemp T is deduc i e if he urchase is ade a i dus ria or co ercia e er rise
This a o a ce is a ica e o h o ri a e cars a d co ercia ehic es e a d seco d ha d
2 epre a a ap a a a e The de recia io of cars is o go er ed a s ric se of regu a io s ge era , cars are ri e do o er a eriod of hree ears, a he e d of hich a residua a ue re ai s
T T O C The regis ra io charge is rese as fo o s
ehic es €48.98 Trai ers a d se i rai ers €48.98
ACEA TAX GUIDE 2018 174 NETHERLANDS
2 T O O
2 O T
, , , 2
2 2 O T
1 2016,
•
•
•
• 2
motorrijtuigenbelasting, 1 2014, . 2014,
. 2 2020. . 1 201 , 125 50 . . .
2 2 a e ger ar .
2 2 2 a .
2 2 rr e
• • • • • •
• 90 0 • 5 • 60
ACEA TAX GUIDE 2018 175 NETHERLANDS
, ,
a r pe a r pe (kg) 2 ax e (€) ax e (€) r m re ax e (€) 2 ax e (€) ax e (€) r m re ax e (€) 3,501 – 14,999 15,000 – 22,999 92 23,000 – 24,999 115 115 25,000 – 26,999 115 115 2 ,000 – 28,999 121 121 121 29,000 – 30,999 1 9 1 9 1 9 121 121 121 31,000 – 32,999 1 9 1 9 1 9 121 121 121 33,000 – 35,999 1 9 1 9 1 9 121 121 121 36,000 – 3 ,999 1 9 1 9 1 9 121 121 121 38,000 – 39,999 1 9 1 9 1 9 121 121 121 ≥ 40,000 1 9 1 9 1 9 121 121 121
, ,
a r pe a r pe (kg) 2 ax e (€) ax e r m re (€) 2 ax e (€) ax e r m re (€) 3,501 – 14,999 15,000 – 22,999 23,000 – 24,999 25,000 – 26,999 103 2 ,000 – 28,999 103 29,000 – 30,999 112 109 31,000 – 32,999 155 109 112 33,000 – 35,999 234 151 155 109 36,000 – 3 ,999 234 151 155 109 38,000 – 39,999 234 208 1 1 151 ≥ 40,000 30 30 234 208
Additional to road tax for trucks in most cases you also have to pay ‘Tax heavy goods vehicles’ .
• • 12 .
2 m m eek
p ax e ax e r m re p ax e ax e r m re p ax e ax e r m re (€) (€) (€) (€) (€) (€) r 960 1,550 96 155 26 41 r 850 1,400 85 140 23 3 r 50 1,250 5 125 20 33 a er
The tariff for 1 day is €8 for all vehicl .
2 2 e a a e .
ACEA TAX GUIDE 2018 176 NETHERLANDS
€
% of the vehicle’s catalogue value will be considered part of the driver’s/user’s income.
≥
ACEA TAX GUIDE 2018 177 NETHERLANDS
he annual inspection of private cars and light commercial vehicles for petrol cars starting in the fourth ear after registration with subse uent inspections in the si th and eighth ears and annuall after the eighth ear for diesel and cars after the third ear was introduced on eptember . nspections are organised b
• the administration
• authorised private garages
• the o al utch ouring lub stations
• other authorised wor shops.
rivate vehicles and light commercial vehicles minutes ruc s minutes
ACEA TAX GUIDE 2018 178 22
Poland
Chapter prepared by Michal Wekiera [email protected]
PZPM Polish Automotive Industry Association Motoryzacyjnego Al. Niepodlegtosci 69 PL — 02-626 Warszawa T. +48 22 322 71 98 F. +48 22 322 76 65 www.pzpm.org.pl POLAND
1 TAXES ON ACQUISITION
1.1 VAT
Under the Act on the Goods and Services Tax passed on 11 March 2004, all new vehicles sold in the country are subject to 23% VAT. In accordance with Article 2.10 of the legislation, a given vehicle meets the definition of a new means of transport providing that its mileage does not exceed 6,000km or not more than 6 months have elapsed from the date of its commissioning.
VAT is calculated as follows:
VAT = (V + T + E) 23%
where:
V is the customs value of the vehicle or value stated in the invoice, if the vehicle was manufactured in the EU;
T is the tax rate (only for vehicles imported from outside the EU; for EU imported vehicles the rate is 0); and
E is the amount of excise tax.
The purchase of a second-hand vehicle by a private person is not subject to VAT.
1.2 EXCISE TAX
The Act on Excise Tax was passed on 6 December 2008 and entered into force on 1 March 2009.
Excise taxpayers are:
• entities selling passenger cars before their first registration;
• importers and intra-Community purchasers.
According to the new law, excise tax is a ‘one-phase tax’ and importers/intra-Community purchasers will be taxed by excise in the situations covered by the new act. Those situations are:
• intra-Community purchase;
• import;
• selling of cars before their first registration.
Taxable basis
• The taxable basis of car sales is the amount due for the sale, exclusive of VAT and excise tax (Article 104.1.1).
• The taxable basis for intra-Community car purchases is the amount the purchaser is obliged to pay (Article 104.1.2).
• The taxable basis for imports is the customs value including the customs duty and other fees and charges (Article 104.1.3).
ACEA TAX GUIDE 2018 180 POLAND
New vehicles and second-hand vehicles
For new and second-hand vehicles, the rate of excise tax depends on the engine capacity.
The tax due is calculated using the calculation method:
tax rate vehicle value
Electric vehicles* 0% Plug-in hybrid electric 0% vehicles* < 2,000cc 3.1% > 2,000cc 18.6%
*will be introduced after EC positive decision for public aid
1.3 ALLOWABLE DEDUCTIONS
1.3.1 VAT exemption
At the end of 2016, Poland obtained from the Council of Europe another derogation on VAT. The implementation of this decision did not result in substantial changes to the VAT rules for vehicles because it was a continuation of a previous derogation. Consequently, Article 86a of the Act on the Goods and Services Tax remained the same and will remain in force at least until the end of 2019.
Article 86a.1 of the Act on the Goods and Services Tax states that ‘in case of the acquisition of motor vehicles with a maximum authorised total mass not exceeding 3.5t, the amount of input tax shall be 50% of the amount stated in the invoice or the amount of tax due on intra-Community supply of goods, or the amount of tax due on the supply of goods, for which the taxable person is their purchaser. The same rule is used for amount paid for service, fuel and other amounts associated with vehicle exploitation and use of the motor vehicle’.
This means that the whole input tax can be deducted in case of vehicles that exceed 3.5t.
The Act on the Goods and Services Tax stipulates certain limits to input tax deduction. These limits (§3 of Article 86a) do not apply when vehicles comply with special technical conditions or are used only for entrepreneurial economic activities. In such cases, the taxpayer can deduct 100% of the input tax even if the vehicle does not exceed 3.5t.
Vehicles that comply with special technical conditions are vehicles carrying at least 10 persons including the driver.
Vehicles that are used only for economic activities of the entrepreneur are listed below (§4 of Article 86a).
1. Vehicles that are not passenger cars, with one row of seats and with a durable wall or partition:
a) classified pursuant to the Law on Road Traffic in the subcategory multi-purpose vehicle (MPV) or van;
b) with an open part designated for load transport.
2. Vehicles that are not passenger cars, with one row of seats in which the driver’s cockpit and the car body are divided
3. Special vehicles:
ACEA TAX GUIDE 2018 181 POLAND
–
taxable person’s business.
1.3.2 Reduction or refund of tax on the purchase of motor fuel, fuel oil and liquefied petroleum gas (LPG)
1.3.3 Exclusion of private use of a company car
1.4 REGISTRATION CHARGES
1.4.1 Registration fee
1.4.2 Other registration charges
ACEA TAX GUIDE 2018 182 POLAND
2 TAXES ON OWNERSHIP
ere are no t pi al o ners ip taxes in olan . ere is onl a lo al tax or o ners o o er ial e i les it ei t o er . t. e a ount o tax pai epen s on ei t an nu ber o axles. e lo est tax is . an t e i est is . .
3 TAXES ON MOTORING
3.1 FUEL TAXES
• x ise tax or petrol an petrol it bio o ponents l
• x ise tax or iesel oil an iesel oil it bio o ponents l
• x ise tax or bio o ponents t at are sel ontaine uel l
• uel ee or petrol it out bio o ponents or t e onstru tion o otor a s an roa s in olan . l
• uel ee or iesel it out bio o ponents or t e onstru tion o otor a s an roa s in olan . l
or bot petrol an iesel oil a ounts to .
e tax alue o t e retail pri e o petrol a ounts to approxi atel .
e tax alue o t e retail pri e o iesel a ounts to approxi atel .
3.2 AVERAGE FUEL PRICES
3.2.1 Registration fee
ax in lusi e pri es at t e be innin o ebruar ere as ollo s
• etrol . l b an . l b
• iesel . l
• . l
4 PERIODIC INSPECTION OF VEHICLES
otor e i les are re uire to un er o a te ni al exa ination in ontrol stations aut orise b t e oa ransport nspe tor irst a ter t ree ears o otorin t en a ain a ter t o ears o otorin an t erea ter e er ear.
ACEA TAX GUIDE 2018 183 23
Portugal
Chapter prepared by António Cavaco [email protected]
ACAP Automobile Association of Portugal Avenida Torre de Belém 29 P — 1400-342 Lisboa T. +351 21 303 53 00 F. +351 21 302 14 74 www.acap.pt PORTUGAL
1 TAXES ON ACQUISITION
1.1 CAR TAX (ISV)
Car tax (Imposto Sobre Vehículos (ISV)) is only applied to vehicles with a gross weight of up to 3.5t. ISV is calculated as follows:
Table A
1. Cylinder capacity component
Cylinder capacity (cc) ISV (€)
≤ 1,000 ISV = 0.99 × cc – 767.50
1,001-1,250 ISV = 1.07 × cc – 769.00
> 1,250 ISV = 5.06 × cc – 5,600.00
2. Environmental component
Petrol cars
CO2 (g/km) ISV (€)
< 100 ISV = 4.18 × CO2 – 386.00
100-115 ISV = 7.31 x CO2 – 678.87
116-145 ISV = 47.51 × CO2 – 5,337.00
146-175 ISV = 55.35 × CO2 – 6,454.52
176-195 ISV = 141.00 × CO2 – 21,358.39
> 195 ISV = 185.91 × CO2 – 30,183.74
Diesel cars
CO2 (g/km) ISV (€)
< 80 ISV = 5.22 × CO2 – 396.88
80-95 ISV = 21.20 × CO2 – 1,671.07
96-120 ISV = 71.62 × CO2 – 6,504.65
121-140 ISV = 158.85 × CO2 – 17,107.60
141-160 ISV = 176.66 × CO2 – 19,635.10
> 160 ISV = 242.65 × CO2 – 30,235.96
100% of Table A: Light passenger vehicles (LPVs) and dual-purpose passenger/cargo vehicles weighing less than 2,5t.
ACEA TAX GUIDE 2018 185 PORTUGAL
( )
CO2 components), a tax of €500 is levied on diesel LPVs with
( ) ISV (€)
≤ –
–
driver’s seat
driver’s seat; passenger car
( )
In addition to the total ISV, where PM emissions are more than or equal to 0.002g/km, a tax of €250 is levied on diesel light commercial vehicles (LCVs) subject to the 10% rate of Table B and of €500
–
( ) Tax (€)
ACEA TAX GUIDE 2018 186 PORTUGAL
V T
V T at the rate of 2 % is calculated on the net price after all discounts, but inclusive of ISV.
The private sale of second hand vehicles between individuals is not subject to V T.
The sale of second hand vehicles b taxable persons is subject to V T (at 2 %), which is calculated according to the rules on second hand vehicle taxation. The tax is applied to the difference between the sale price and the purchase price (gross profit). The costs of repairs are not included in the purchase price.
TI S
V T
The V T applied to commercial vehicles, including deliver vans, pick ups and passenger car derived vans (with less than three seats) is deductible b companies.
The V T paid on diesel (2 %) consumed b compan cars is deductible b companies (owners of those vehicles) at the rate of 50%.
The V T applied to the costs of acquisition, manufacture, import, leasing and transformation of cars or dual purpose vehicles that serve as tour vehicles is deductible when those vehicles are
• electric (with an acquisition cost less than €62,500);
• h brid plug in (with an acquisition cost less than €50,000); or
• powered b LP or compressed natural gas (C ) in the proportion of 50% (with an acquisition cost less than €37,500).
a a a a a a
The straight line method is used at rates var ing according to vehicle t pe, as follows
V a a a ( ) Light vehicles (weighing up to .5t) (passenger vehicles and goods 25 vehicles) eav vehicles (passenger and buses) 20
Trailers (transport of goods) 20
gricultural tractors 1 .
xpenses on compan cars exceeding the following amounts are not considered depreciation costs of the compan
• lectric cars – €62,500
• brid plug ins – €50,000
• LP /C fuelled cars – €37,500€
• Others – €25,000
ACEA TAX GUIDE 2018 187 PORTUGAL
IST TI S
I a a
The registration tax is €45 for all vehicle types.
e licence plates are iss e y the overn ent Traffic epart ent Instituto da Mobilidade e dos Transportes T st efore p rchase y the cons er an after pay ent of .
a
V a ax (€)
ll types irst registration 55
se ent registrations 5
se of the online registration syste attracts a e ction of 5 on the fees entione a ove.
The transfer of property st e registere ith the epart ent of the inistry of stice that iss es the oc ent title Documento Uníco Automóvel .
T S S I
I TI T (I )
The circ lation tax Imposto Único de Circulação for passenger cars off roa vehicles an ltip rpose vehicles eighing p to .5t co ines a cylin er capacity co ponent ith an environ ental co ponent ase on e issions . or other vehicles the tax is ase excl sively on gross eight.
Ta a a a a
T a ax a a registration (€) ( ) ( ) T a a T T ≤ ≤ 5 ≤ . .4 . 5 . .44 .4 5 5 . . 5. 5 44. . . 5 . 4 .55 .5 5 4 .4 .5 .
ACEA TAX GUIDE 2018 188 PORTUGAL
a e assenger ars o roa e i es an ti r ose e i es eig ing to t an registere a ter
in er a a it o onent n iron enta o onent in er a a it ( ) Tax (€) e ission (g ) Tax (€) ≤ 5 . ≤ 5 . 5 to 5 5 . 4 to . 5 to 5 5. to 5 . 5 . 5 .
itiona ta or assenger ars registere a ter an ar
range (g ) Tax (€) 5 . 5 5 . 4
To eter ine the total val e of the val e o taine fro these ta les st e ltiplie y the follo ing rates epen ing on the year of p rchase of the vehicle
ear o r ase ( ategor e i e) oe i ient . 5 . an after . 5
a e e i es se or t e arriage o goo s in ing ars an agri t ra tra tors ose a i er issi e eig t e ee s t an trai ers e e t trans ort o an eets are ta e on t e gross eig t o t e e i e a or ing to t e o o ing ta es (rates in e ros)
e i es it t ( g) nn a ta (€) ≤ 5 5 to 5 5 5 to 5 5 to e i es it ≥ t ear o irst registration e ore to resent s ension t e ir t er ir t er ir t er ir t er ir t er ( g) nn a tax (€) a es 5 5 5 4 45 4 5 4 4 5 5 5
ross vehicle eight
ACEA TAX GUIDE 2018 189 PORTUGAL
≥ 45 5 4 4 4 44 4 4 4 ax 5 5 5 4 54 5 4 5 5 4 45 4 4 4 5 4 4 45 4 4 4 4 4 5 45 4 45 4 454 5 4 4 ≥ 45 5 4 4 4 454 4 4 4 ≥ ax 5 5 4 5 4 44 4 5 5 5 4 45 4 4 4 5 4 4 4 5 5 4 5 4 4 4 4 4 ≥ 5 5 45
t at
a t t at t t t t t t t t ( ) a tax (€) ax 4 5 4 5 5 4 4 4 44 4 5 5 4 4 4 5 5 44 4 4 4 45 5 4 5 4 4 ≥ 5 4 ax 4 4 4 4 5 44 4 4 5 5 4 4 5 4 5 4 4 5 5 4 4 5 4 ≥ 4 4 ax 5 54 4 4 54 54 5 ≥ 55 4 ax 55 4 4 54 5 4 5 5 5 5 4 ≥ 4 4 5 ≥ ax 4 5 4 5 4 4 4 4 5 5 ≥ 4 5 55 4 4 4
ACEA TAX GUIDE 2018 190 PORTUGAL
a t t a tat (t a t a t ) a t t tax t t t a t t ta ( at )
t t ( ) a tax (€) ≤ 5 5 to 5 5 to 5 5 to t ≥ t a t t at t t t t t t t t ( ) a tax (€) ax 5 4 5 4 4 5 5 4 5 5 4 4 5 5 5 4 5 ≥ 4 4 5 5 ax 5 5 44 4 5 5 4 5 5 4 5 4 4 5 5 4 4 4 5 5 4 5 4 4 4 5 ≥ 4 4 4 ≥ ax 5 4 4 5 5 4 4 4 5 5 44 4 5 45 4 4 4 5 5 44 4 4 4 4 4 4 5 4 5 44 44 4 4 4 ≥ 45 4 4 4 5 5
ACEA TAX GUIDE 2018 191 PORTUGAL
t at a at
a t t at t t t t t t t t ( ) a tax (€) ax 5 4 5 4 5 5 5 44 4 4 4 ≥ 4 4 4 5 44 4 4 5 ax 5 4 5 4 4 4 5 5 5 5 5 4 4 4 4 4 5 4 4 45 4 4 4 4 5 4 4 54 5 4 4 4 4 ≥ 5 54 5 4 5 5 4 4 5 ax 4 4 4 45 4 5 4 4 455 4 4 4 5 4 555 55 ≥ 5 5 5 54 5 5 ax 4 5 4 4 5 4 4 5 5 5 4 4 4 5 5 5 5 4 5 4 5 ≥ 4 5 4 5 ≥ ax 4 5 5 4 4 45 5 4 4 4 4 45 4 5 4 4 4 44 4 5 4 4 ≥ 4 4 44 4 5 4 5 4 5 5
a t t a
a a t ( ) a t t at Annual tax (€) t 5 5. 4 . 5 5 . 5. 4 5 5 . .4 5 5 5 . 4. 5 5. .
ACEA TAX GUIDE 2018 192 PORTUGAL
A
A
Price of fuel (€/l)
u u l rice itho t taxes .4 .45 T . 5 . 4 Tax on petrole pro cts . 5 .4 rice at the p p . 4 . 4
ote Imposto Sobre Produtos Petrolíferos.
A A A A
xpenses on co pany cars excee ing the follo ing a o nts are not consi ere costs of the co pany
• lectric cars – €62,500
• y ri pl g ins – €50,000
• f elle cars – €37,500
• thers – €25,000
o pany cars are taxe as part of corporate inco e tax at the follo ing rates
A u t n t (€) l t a ( ) lu n ( ) ( ) t ( ) 5 5 .5 ≥ 5 5 5 .5 ≥ 35,000 .5 .5 5
On the other hand, employees’ private use of company cars is taxable in terms of an autonomous tax of personal inco e tax at the follo ing rates
A u t n t (€) l t a ( ) lu n ( ) ( ) t ( )
5 .5
≥ 5
ACEA TAX GUIDE 2018 193 24
Romania
Chapter prepared by Adrian Sandu [email protected]
ACAROM Association of Automobile Manufacturers in Romania Str Banu Maracine, BI.D5 RO — 110194 Pitesti T. +40 248 21 99 58 F. +40 248 21 12 45 www.acarom.ro ROMANIA
1 TAXES ON ACQUISITION
1.1 VAT
The sale of new vehicles is subject to VAT at the rate of 19%, levied on the value of the vehicle. For vehicles imported from outside EU, VAT applies to the value of the vehicle plus customs duty.
1.2 REGISTRATION FEE
Registration plates: RON 40 (€9).
1.3 INCENTIVES ON VEHICLE ACQUISITION
A three-year fleet renewal scheme was launched in May 2017. It includes a scrappage program and incentive bonuses as follows: a) A scrappage bonus of €1,500 is granted for scrapping a vehicle older than eight years and for the acquisition of a new vehicle with CO2 emissions lower than 130g/km. b) A scrappage bonus of €1,500 as well as an Eco-bonus of €250 (total €1,750) are granted for scrapping a vehicle older than eight years and for the acquisition of a new vehicle with CO2 emissions lower than 98g/km. c) A subvention of €10,000 is granted for the purchase of a new pure electric vehicle to which €1,500 can be added for scrapping a vehicle older than eight years. d) A subvention of €4,500 is granted for the purchase of a new hybrid vehicle.
2 TAXES ON OWNERSHIP
2.1 OWNERSHIP TAX
The ownership tax is paid once a year to the local administration. The values are calculated as fixed sums for each 200cc of engine displacement.
For passenger cars, the rates of the annual ownership tax are:
Engine displacement (cc) Rate for each 200cc (RON) ≤ 1,600 8 1,601-2,000 18 2,001-2,600 72 2,601-3,000 144 ≥ 3,001 290 For buses the system is the same, but the value is RON 24/200cc.
For commercial vehicles weighing less than 12t gross vehicle weight (GVW), the rate is RON 30/200cc. For commercial vehicles weighing more than 12t the tax varies depending on GVW and number of axles, from RON 133 to a maximum of around RON 2,291.
There is no ownership tax for electric vehicles.
ACEA TAX GUIDE 2018 195 ROMANIA
3 TAXES ON MOTORING
3.1 ROAD TAX
oa ta is pai once a ear to the ational oa inistration
a ent of the ta is shown b a stic er (the rovigneta) on the win screen a ent is ue onl for
vehicles using the roa s outsi e the cities
Vehicle category Period of use of the Romanian road network Tariff VAT included (€) assenger cars 1 a – 7 a s 0 a s 7 90 a s 1 1 ear 2 o ercial vehicles ≤ 5t 1 a – 7 a s 0 a s 1 90 a s 1 ear 9 o ercial vehicles 5t an 1 a 4 ≤ 7 5t 7 a s 1 0 a s 2 90 a s 92 1 ear 20 o ercial vehicles 7 5t an 1 a 7 ≤ 12t 7 a s 2 0 a s 5 90 a s 1 0 1 ear 5 0 o ercial vehicles 12t with 1 a 9 a i u a les (inclusive) 7 a s 0 a s 72 90 a s 20 1 ear 720 o ercial vehicles 12t with 1 a 11 ini u 4 a les (inclusive) 7 a s 55 0 a s 121 90 a s 54 1 ear 1,210 Minibuses with ≥ 9 seats an 1 a 2 ≤ 2 seats 7 a s 20 0 a s 52 90 a s 120 1 ear 20 uses with 2 seats 1 a 7 7 a s 5 0 a s 91 90 a s 210 1 ear 5 0
ACEA TAX GUIDE 2018 196 ROMANIA
• – €
• – €
’s . Mandatory insurance includes the ‘green card’ (insurance valid outside Romania). For a proximately €80/year.
generally set by the insurance company, mainly based on the type of vehicle and the client’s history.
•
•
•
• –
• –
• –
Exchange rate: €1
ACEA TAX GUIDE 2018 197 25
Slovakia
Chapter prepared by Viktor Marusak [email protected]
AIA SR (ZAP SR) Automotive Industry Association of the Slovak Republic Bojnicka 3 SK — 83104 Bratislava T. +421 2 4364 22 35 F. +421 2 4364 22 37 www.zapsr.sk SLOVAKIA
1 TAXES ON ACQUISITION
1.1 VAT
The purchase of motor vehicles is subject to VAT at the rate of 20%.
VAT paid when importing the vehicle 20% Import duty from outside the EU 10% Proportional VAT calculated from difference between wholesale and general retail price 20%
The taxpayer is not allowed to decrease the vehicle price by reducing the proportional VAT.
The taxpayer is allowed to include in allowances for depreciation the price of a personal vehicle up to a maximum total value of €48,000 (including related costs). A personal vehicle is included in the first depreciation group (four years).
The formula for one year´s depreciation is:
(vehicle value + related costs)/4 = up to €12,000
If the overall tax base of a taxpayer is lower than this depreciation, the difference between the fourth of real value plus related costs and the maximal depreciation (€12,000) is added to the taxpayers’ tax base. Cost from operative lease can be included according to the following formula:
(vehicle value /4) * 1,2
1.2 ALLOWABLE DEDUCTIONS
1.2.1 VAT exemptions
A person registered for VAT is allowed to deduct VAT on the purchase of vehicles for business use. This applies to motor vehicles with an engine capacity of more than 48cm3 or a power greater than 7.2kW to be used for passenger and cargo transport.
1.3 REGISTRATION CHARGES
The fee for registration of a vehicle in category L, M1 or N1, except for N1 vehicles with a maximum of three seats, in the vehicle registry of the Slovak Republic, including necessary adjustments to the relevant documents and the issuing of such documents, amounts to at least €33 and is calculated according to the following formula:
RP = PkW RV1-n
where:
RP is the amount of the fee;
ACEA TAX GUIDE 2018 199 SLOVAKIA
P is t e fee rate for t e re istration of a ve icle in euros de endin on t e en ine o er (on t e first re istration of t e ve icle , values for ic are iven in able
RV n is t e coefficient of t e ve icle’s residual value, accordin to its a e in ears from t e date of first re istration of t e ve icle, values for ic are iven in able .
e assi nment of a re istration number and t e issuin of a re istration late costs € . 0 for eac late.
(€) ≤ 0 80 33 80 8 0 8 0 8 0 8 04 0 04 0 0 0 3 0 3 30 3 43 00 43 4 8 0 4 , 00 , 0 0 , 00 0 8 ,300 8 4 , 00 4 and over 3, 00
ACEA TAX GUIDE 2018 200 SLOVAKIA
subject to a charge of €
subject to a charge of €33
charge of €33 ’ ’
( )
ACEA TAX GUIDE 2018 201 SLOVAKIA
categor otorc c es eh c es for the tra s ort of erso s cargo eh c es a tra ers eh c es reg stere the o a e ub c a use for bus ess or se f e o e t are subject to otor eh c e ta e t fro the ta are test eh c es th s ec a reg strat o ates s ec a eh c es ot te e for the tra s ort of erso s eh c es of o at c ss o s e erge c eh c es ub c tra s ort eh c es a agr cu tura a forestr eh c es he ta a er a be the o er or ee er of the eh c e the eh c e user or the e o er
he rate of ta creases gra ua e e g o the age of the car he base rate of eh c e ta s re uce b for e eh c es 3 o ths a crease b for eh c es age 3 ears or ore br eh c es eh c es o ere b co resse atura gas attract of the ta ectr c o ere eh c es are ot subject to otor eh c e ta he ta ab t ar ses o the ate he use of the eh c e for bus ess beg s ot fro the ate of urchase t e res o the ate o h ch the bus ess use of the eh c e sto s
)
ectr c o ere eh c es are ot subject to otor eh c e ta
)
≤ c 3 €50 c 3 €62 c 3 €80 c 3 €115 c 3 €148 3 c 3 €180 3 c 3 €218
)
Depending on gross vehicle weight (GVW) and number of axles: from €74 up to €2,790 ma u
ACEA TAX GUIDE 2018 202 SLOVAKIA
axes applicable on mineral oils are specified in ct o 98 2004
(€/1000l) ( ) etrol 514 501 20 Diesel 68 002 20 i uefied petroleum gas ( G) 182 00 20
iabilit insurance is compulsor for all registered motor vehicles ates are not regulated and there are small differences depending on the insurance compan ates are specified as base rates, with additional charges for taxi cars, vehicles for hire and vehicles used b driving schools he rate depends on engine rating and vehicle purpose
ates are calculated b insurance companies and var from compan to compan nsurance rates are based on owner status and the vehicles concerned
an aspects influence the final insurance rate, including number of traffic accidents (bonus malus around 50 ) caused b the owner, the owner’s age, the vehicle’s engine power, purpose, etc he pa er ma be the owner or the eeper of the vehicle
( ) (€) ≤ 50 1
50 50 40 50 1
1 514,5 554 the change will occur depending on the date of the uropean ommission s statement b which the uropean ommission declaring that tate id 4774 (2017 ) lova epublic ax benefit for biofuels is compatible with uropean nion law in the fficial ournal of the uropean nion 2 68 94 the change will occur depending on the date of the uropean ommission s statement b which the uropean ommission declaring that tate id 4774 (2017 ) lova epublic ax benefit for biofuels is compatible with uropean nion law in the fficial ournal of the uropean nion
ACEA TAX GUIDE 2018 203 SLOVAKIA
( ) ( ) (€) ( ) ( ) (€) ≤
( ) ( ) (€) ( ) ( ) (€) ≤
( ) (€)
( ) (€) lic t s t l ≤
ll (€) lic t s t l
l
ece e the l v e lic i t ce elect ic s ste vi ette e t c llecti ec s he e te e e e t s the ‘elect ic vi ette s ste ’ the se s eci ie secti s t s e ess s li t vi ette e t e e the se s eci ie secti s t s e ess s lies t t vehicles ith t t l ei ht t t
l
he elect ic vi ette is ch e si s eci ie secti s t s e ess s se s eci ic e i the th ist ce t velle e e s t is ssi le t ch se elect ic vi ettes ith e v li it hile
ACEA TAX GUIDE 2018 204 SLOVAKIA
•
•
•
•
•
•
ACEA TAX GUIDE 2018 205 SLOVAKIA
– –
ACEA TAX GUIDE 2018 206 SLOVAKIA
€50.00 €50.00 €14.00 €14.00 €10.00 €10.00
•
•
•
ACEA TAX GUIDE 2018 207 SLOVAKIA
•
•
•
•
•
(€) (€) (€) .5 1 0.105 0.0 5 0.0 1 0. 4 0. 0 0.1 0. 0. 14 0.1 5 4 0. 4 0. 0.1 ≥ 5 0. 0. 14 0.1 5 .5 1 0.0 0.051 0.0 1 1 0.11 0.10 0.0
(€) (€) (€) .5 1 0.10 0.0 0.0 0 1 0. 4 0. 0 0.1 0. 0. 14 0.1 5 4 0. 4 0. 0.1 ≥ 5 0. 0. 14 0.1 5 .5 1 0.041 0.0 1 0.0 1 1 0.0 0.0 0.041
ACEA TAX GUIDE 2018 208 SLOVAKIA
II (€) EURO III, IV (€) EURO V, VI, EEV (€) .5 1 0.0 0.0 4 0.0 4 1 0.1 0.15 0.1 0.1 5 0.1 0.14 4 0.1 0.1 1 0.14 ≥ 5 0.1 5 0.1 0.14 .5 1 0.041 0.0 1 0.0 1 1 0.0 0.0 0.041
II (€) EURO III, IV (€) EURO V, VI, EEV (€) .5 1 0 0 0 1 0 0 0 0 0 0 4 0 0 0 ≥ 5 0 0 0 .5 1 0 0 0 1 0 0 0
.
4 4 4 01 . . .
4 01 . . .
• A specific vehicle ‘liable to pay the toll’ shall attract a 1 1 .
ACEA TAX GUIDE 2018 209 SLOVAKIA
ot i cl e the ilo etres travelle o the specifie sectio s of roa s s b ect to a ero toll rate
• he releva t isco t shall apply o ly to the specific vehicle ‘liable to pay the toll’ accor i to the ilo etres travelle ot to all the vehicles ‘liable to pay the toll’ o e by the specific vehicle operator
• he isco t shall be applie i real ti e ie he the vehicle e cee s the pre eter i e i i ista ce travelle o the specifie roa sectio to hich the pre eter i e li it applies he toll pay e t ill be calc late a to atically accor i to the ista ce travelle a the appropriate isco t applie
• he perce ta e isco t o toll rates ill be provi e to a vehicle ith a vali o tract o the se of pecifie oa ectio s A cha e of vehicle operator re ires a e o tract o the se of pecifie oa ectio s a also setti the ber of ilo etres travelle to ‘ ero’
• isco ts o toll rates o ot apply to vehicles ith pay e t liability over t se to tra sport ore tha i e perso s i cl i a river beca se these vehicles have attracte a isco t of fro the o e t the electro ic toll syste as p t i to operatio
( ) ( ) ( )
RIV E U E O O R
he se of a co pa y car for private otori is treate as a be efit i i er perso al i co e ta The amount to be added to an employee’s i co e before ta atio is of the p rchase price of the co pa y car for each o th of se
ERIO I I E IO O VE I E
o p lsory perio ic i spectio s of roa vehicles i cl e re lar tech ical i spectio s ra e cars er o their first i spectio after fo r years a every t o years thereafter issio s are eas re at the sa e fre e cy
ACEA TAX GUIDE 2018 210 26
Slovenia
Chapter prepared by Mirko Fifolt [email protected]
ADS Association of Automobile Manufacturers and Authorised Importers Chamber of Commerce, Slovenia Dimiceva 13 SI — 1000 Ljubljana T. +386 1 58 98 217 F. +386 1 58 98 219 www.ads-slo.org SLOVENIA
1 TAXES ON ACQUISITION
1.1 VAT
The purchase of motor vehicles is subject to VAT at the rate of 22%.
1.2 MOTOR VEHICLE TAX
A motor vehicle tax is levied upon the first registration of a vehicle in Slovenia. The tax is expressed as a percentage of the vehicle’s purchase price and based on the CO2 emissions of the vehicle.
This tax is to be paid on motor vehicles with the tariff codes 8703 21, 8703 22, 8703 23, 8703 24, 8703 31, 8703 32, 8703 33, 8703 90 and 8711, stipulated in the European Community customs tariff, published as Annex I to the Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1) as last amended by Council Regulation (EC) No 179/2009 of 5 March 2009 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 63, 7.3.2009, p. 1), that are placed on the market or registered for the first time in the territory of the Republic of Slovenia.
The tax base is the selling price of an individual motor vehicle, this tax and VAT excluded.
Upon the acquisition of a motor vehicle from another European Union member state, the purchase price is to be considered the selling price, while upon the importation of a motor vehicle the value laid down in the Value-Added Tax Act, Article 38, paragraphs 1-4, is to be regarded as the selling price.
If the purchase price does not correspond to the market value or when there is no payment, the tax base is the market value of the motor vehicle as established by the tax authority. The tax authority will establish the tax base on the basis of all the relevant circumstances in an individual case, and on the basis for establishing the market value, except in the case of the importation of a motor vehicle, will be the guide value for that motor vehicle in the catalogues for the evaluation of vehicles.
The rate of tax on motor vehicles falling within tariff codes 8703 21, 8703 22, 8703 23, 8703 24, 8703 31, 8703 32, 8703 33 and 8703 90, except three-wheeled motorcycles, four-wheeled motorcycles and camping vehicles (falling within those tariff codes), depends on the amount of CO2 emissions during combined driving (hereinafter referred to as CO2 emissions) and the type of engine fuel:
CO2 emissions (g/km) Petrol (%) Diesel (%) 0-110 0.5 1.0 111-120 1.0 2.0 121-130 1.5 3.0 131-150 3.0 6.0 151-170 6.0 11.0 171-190 9.0 15.0 191-210 13.0 18.0 211-230 18.0 22.0 231-250 23.0 26.0 > 250 28.0 31.0
ACEA TAX GUIDE 2018 212 SLOVENIA
f a vehicle referred to in the preceding paragraph uses an other t pe of fuel including electric energ or a co bination of different fuels eg a h brid vehicle the ta rate shall be deter ined ta ing into account the scale used for petrol vehicles
or otor vehicles referred to in the above article paragraph the follo ing ta rates are applied
> 8 seats a rate is decreased b < Euro 3 emission rating a rate is increased b Euro 3 emission rating a rate is increased b Euro 4 emission rating a rate is increased b Diesel motor vehicles with a particulate matter a rate is increased b emission rate exceeding 0.005g/km Information about CO2 emissions not available ta rate is applied to petrol vehicles and li uefied petroleu gas vehicles ta rate is applied to diesel vehicles
1.3 INCENTIVES FOR THE ACQUISITION OF CLEAN VEHICLES
n ctober the co und published t o ne public invitations in the fficial a ette of the epublic of lovenia and on the ebsite www.ekosklad.si he upervisor oard of co und has confir ed the public calls and for grants to ne and re anufactured electric vehicles to citi ens and legal entities n behalf of legal entities sole proprietors and private individuals based on a public call € ere a arded grants for electric vehicles and for citi ens based on a public call tendered €700,000 for non return vehicles
on refundable financial incentives a be granted for • the purchase of a ne vehicle in categories e or e ith ero e issions at the discharge • the conversion of a vehicle into an electric vehicle or the purchase of a vehicle treated as electric ith the internal co bustion engine replaced b drive s ste s categories e or e • the purchase of ne plug in h brid plug in or ne electric vehicles ith range e tender ith e issions less than g categories or
he a ount of grant aid depends on the vehicle categor • € for a ne electric vehicle ith ero e issions or a batter electric vehicle categor • € for a ne electric vehicle ith ero e issions or a po er driven vehicle categor or e • € for a ne plug in h brid or a ne electric vehicle ith a range e tender ith e issions at a discharge belo g categor or • € for a ne electric vehicle ith ero e issions or a po er driven vehicle categor e • € for a ne electric vehicle ith ero e issions categor e e or e • € for a ne electric vehicle ith ero e issions categor e or e • € for a ne electric vehicle ith ero e issions categor e
ACEA TAX GUIDE 2018 213 SLOVENIA
2 TAXES ON OWNERSHIP
Passenger cars (cc) Tax rate (€) ≤ , 0 , , 00 , 0 , 00 , 0 ,000 ,00 ,000 , 00 Buses (seats) Trucks (GVW) ≤ 0 Trucks with trailer (GVW) ≤ 0 7 0 ,0 7 r Trailers (GVW) ≤
ACEA TAX GUIDE 2018 214 27
Spain
Chapter prepared by Aránzazu Mur [email protected]
ANFAC Spanish Association of Car and Truck Manufacturers C/ Orense, 34 E — 28036 Madrid T. +34 91 343 13 43 F. +34 91 345 03 97 www.anfac.com SPAIN
1 ENGINE RATINGS
The engine rating is set out under Article 260 of the Motorway Code.
The computation of the engine rating, expressed in fiscal horsepower (hp), for motor vehicles is based on the following formula:
a) for four-stroke internal combustion or spark-ignition engines:
hp = 0.080 x (0.785 D2 R)0.6 N
b) for two-stroke internal combustion or spark-ignition engines:
hp = 0.11 × (0.785 × D2 × R)0.6 × N
where:
D = the diameter of the cylinder in cm
R = the stroke of the piston in cm
N = the number of cylinders of the engine
c) for rotary engines
hp = Re/7
The effective rating (Re) expressed in fiscal horsepower, will be determined by the official laboratory appointed by the Ministry of Industry using the method of testing approved by the Ministry.
The engine rating indicated on the certificate of vehicle characteristics issued by the Provincial Office of the Ministry of Industry will, in all instances, be that which results from the application of the formula to the appropriate type of engine, rounded to one decimal place.
ACEA TAX GUIDE 2018 216 SPAIN
2 TAXES ON ACQUISITION
2.1 VAT
VAT is imposed on the acquisition of a vehicle from a taxable person.
2.1.1 Rate of VAT for new vehicles
The rate of VAT charged on new vehicles is 21% since 1 September 2012.
2.1.2 Acquisition of a second-hand vehicle
• Transactions between individuals are not subject to VAT but are liable to property transfer tax at the rate of 4%. • Transactions involving car dealers are subject to the VAT provisions on second-hand goods.
The basis of taxation of motor vehicles sold under the special second-hand goods scheme (REBU, Régimen Especial de Bienes Usados) is the difference between the purchase and the resale price, where the resale price must be at least 10% of the purchase price.
2.2 ALLOWABLE DEDUCTIONS
2.2.1 VAT exemptions
VAT on the acquisition of a passenger car, and of its parts and accessories, is not deductible, except by enterprises involved in the sale of motor vehicles.
VAT on the acquisition of a commercial vehicle is always deductible.
Specific rules provide that VAT on the following types of vehicles is deductible:
• Vehicles for the carriage of goods
• Vehicles used exclusively for public transport
• Vehicles used in driving schools
• Vehicles used in trials, tests, demonstrations and sales promotions
• Vehicles acquired by independent brokers and intended exclusively for business or professional travel
• Vehicles used for the provision of security and surveillance
• Vehicles owned by a company the use of which cannot be considered as a benefit in kind for employees
2.2.2 Depreciation and capital allowances
Vehicles purchased by a non-transport company are depreciated annually at a rate varying between a minimum of 7.1% and a maximum of 16%.
2.3 SPECIAL TAX
The Special Tax (IEDMT, Impuesto Especial sobre Determinados Medios de Transporte) is applied on the first definitive registration in Spain of motor vehicles, except in following cases:
ACEA TAX GUIDE 2018 217 SPAIN
• Vehicles of categories N1, N2 and N3. The tax applies to vehicles of category N1 only when they are used in relation to an economic activity (at least 50% of the time)
• Vehicles of categories M2 and M3 and the tramway
• Vehicles for exclusive industrial, commercial or agricultural use, previously approved by the tax authorities
• Motorbikes with two or three wheels and light quad bikes
• Motorcycles and vehicles with three wheels that are not quad bikes and have an engine capacity of less than 250cc
• Special vehicles other than ‘quad’-type vehicles
• Multi-purpose vehicles with a total height of more than 1,800mm, except off-road vehicles. It should be proven that the vehicle will be used in relation to an economic activity (at least 50% of the time)
• Vehicles for exclusive use by governmental institutions
• Vehicles for exclusive use by government and regional institutions in their role of surveillance, defence and security
• Ambulances and vehicles that with their specific characteristics cannot be used for any other purpose than supervising and providing assistance on roads and highways
On the other hand, the following vehicles are exempted from the tax:
• Taxis
• Vehicles for exclusive use by driving schools or rental services
• Vehicles registered by disabled persons, subject to specific requirements
• Vehicles for exclusive use by diplomatic and other similar services
2.3.1 Basis of taxation
• For new vehicles: same basis as for VAT.
• For used vehicles newly registered under an ordinary registration tax in Spain:
o Market value, or
o Value according to official tables published annually to be applied in ITP (Impuesto sobre Transmisiones Patrimoniales), or
o Individual valuation by tax authorities.
ACEA TAX GUIDE 2018 218 SPAIN
2.3.2 Rate of tax (new framework for registration taxes based on vehicles’ official CO2 emissions)
CO2 emissions (g/km) Rate (%) Península and Baleares Islands Canary Islands Ceuta and Melilla ≥ ≥ ther
e on t or the e a a ha een tran erre to re ona o ern ent Comunidades Autónomas a o n the to n rea e the ta rate to an to o o e other n ant ta a e t e e t on e t on et
here ore the rate an r e to
• or e on
• or e on ≥
• or e on ≥
• or other rate o e on
rrent o e re ona o ern ent a the h her ta rate to on o e ro a o o
(%) Andalucía Asturias Baleares Cantabria Cataluña Extremadura Murcia Valencia
>120 - 160 − − − − − − −
≥160 - 200 − − − − − −
≥200
2.3.3 Special Tax deductions
‘Large families’ incentives:
re t on n the e a a o rante hen a ar e a e a a th three or ore h ren a eh e a en er ar or o r hee r e eh e th e or ore eat
‘Motor caravans’ incentives:
re t on n the e a a o a e or the a t on o a otor ara an or eh e a a te to e e a a o o at on
2.4 REGISTRATION CHARGES
The registration fee is €9 or a t e o eh e e e t otor e or h h the re trat on ee is fixed at €26.
o n e ta a e eh e ho e e e o e on ho ha e een ro e t ha not een ro en an eh e n ate or e an h a otor ara an a t e eh e an na t a otor e eh e not n e n other ro an h oat ht a r ra t aero ane an a r h eh e not n e n re o e ra h an h oat ht a r ra t aero ane an other a r h
ACEA TAX GUIDE 2018 219 SPAIN
ri ate ehi es ngine rating oa hes and ses er of seats o er ia ehi es a oad otor es inder a a it
Minimum amount (€) (€) 2.62 2 − .99 . 9 2− .99 .9 29 6− 9.99 9.6 9 9.99 2. 22
(€) € 2 . 2 − .6 2 2 . 266
(€) (€) 999 g 2.2 −2 999 g . 9 −9 999 g .6 2 9 999 g . 266 6h .6 2 6−2 h 2 . 2 h . 9
€ € 2 . 2 2 −2 . 2 2 − . 2 − .29 6 6 . 2
s an exa e ost i ortant it o n i s adrid ar e ona arago a a en ia and others are red ing the tax on o nershi for f e effi ient ehi es essentia for e e tri ehi es .
ACEA TAX GUIDE 2018 220 SPAIN
M
a uel prices in €/1 o m
u o u t o ( ) i u ost of rod t s distri tion rofit 2.6 2. . x ise and other taxes 6 . 6 . 6 2. T 2 of sa es ri e 2 2.9 9 . . 2 i at t um
M ( )
The a o nt of this tax Impuesto sobre las Ventas Minoristas de determinados hidrocarburos has een fixed at €24 for oth diese and etro .
dditiona regiona governments are allowed to increase this tax by up to €48 o er the rate fixed the entra go ern ent.
o o in at a
ion Rate (€/1,000l) adrid rag n 2 xtre ad ra . st rias etro diese a i ia ata a o nidad a en iana a eares asti a a an ha r ia nda ia
n asti a e n anarias anta ria a io a a arra and a s as o are not a ing additiona tax.
ehi e ins ran e re i s are ia e for the Consorcio de Compensación de Seguros at the rate of 2 .
n additiona tax i osed on the ehi e ins ran e re i is fixed at the rate of 6 .
n asti a e n anarias anta ria a io a a arra and a s as o do not a the additiona tax
ACEA TAX GUIDE 2018 221 SPAIN
R R
he use of a company car for private purposes is re arded as a payment in ind and included in the computation of personal income tax
n the case of private use the rules to determine the payment in ind are as follows
se a c pan car
he amount of the payment is 2 of the cost of ac uisition includin taxes reduction can be applied dependin on the ratio of private to corporate use with bein a widely applicable fi ure
n 2 a reduction in the payment in ind for alternative vehicles was introduced
pe e icle rice li it e re ta es (€) Re ucti n ( ) uro 2 m 2 2 2 4
ree eli er a car pre i usl ac uire t e c pan
ar et value includin taxes
R
1 R R
otorbi e nspection every two years after the third year
otorcycles uads nspection every two years after the fourth year
ars nspection every two years after the fourth year nnually after the tenth year orries nspection every two years from the second to the sixth year nnual inspection from the sixth to the tenth year alf yearly inspection after the tenth year uses nnual inspection up to the fifth year alf yearly inspection after the fifth year ruc s nnual inspection up to the fifth year hereafter twice annually axis nnual inspection up to the fifth year alf yearly inspection after the fifth year ire cars nnual inspection from the second to the fifth year alf yearly inspection after the fifth year
ybrid electric vehicles li uefied petroleum as and compressed natural as vehicles attery electric vehicles and plu in hybrid electric vehicles
ACEA TAX GUIDE 2018 222 SPAIN
otor vehicle inspection is carried out by the state directly or by private companies approved by the re ional authorities here are 22 depots and inspection ta e approximately minutes for a car and 4 minutes for a commercial vehicle
he cost of the periodic inspection is determined by re ional authorities that have not dere ulated the mar et ome re ional authorities have dere ulated it as is the case in adrid elow is the price ran e for adrid 2 in euros
etrol cars and li ht commercials t 24 −4
iesel cars and li ht commercials t 4 − 2
ndustrial vehicles t 2 8 −
otorbi e motorcycles 22 −44
ACEA TAX GUIDE 2018 223 28
Sweden
Chapter prepared by Mats Mattsson [email protected]
BIL Sweden Swedish Association of Automobile Manufacturers and Importers Storgatan 19, PO Box 26173 S — 100 41 Stockholm T. +46 8 701 41 00 F. +46 8 791 23 11 www.bilsweden.se SWEDEN
1 TAXES AND INCENTIVES ON PURCHASE
1.1 VAT
The VAT rate in Sweden is 25% on most goods, including motor vehicles. The basis of VAT assessment is the sales price exclusive of VAT. On used cars, VAT is levied at 25% of the value added.
VAT is not deductible when purchasing cars, vans or buses with a gross vehicle weight (GVW) of 3.5t or less.
For other vehicles, VAT is deductible.
1.2 INCENTIVES ON PURCHASE
A so-called ‘super-green car premium’ (Supermiljöbilspremie) is paid for cars newly registered no later than 30 June 2018 having a CO2 emission of 50g/km or less. The premium is SEK 20,000 for cars with CO2 emissions of 1-50g/km (plug-in hybrids) and SEK 40,000 for cars with zero CO2 emissions. The premium is applied to purchases by both private persons and companies.
For companies purchasing a ‘super-green’ car with zero CO2 emissions, the premium is calculated as 35% of the price difference between the ‘super-green’ car and a comparable petrol or diesel car (to a maximum of SEK 40,000). For companies purchasing a super-green car with CO2 emissions of 1-50g/km, the premium is calculated as 17.5% of the price difference between the ‘super-green’ car and a comparable petrol/diesel car (to a maximum of SEK 20,000).
New bonus-malus system from 1 July 2018 – climate bonus incentive
A new bonus-malus system for incentives and taxation of light vehicles (cars and light trucks/buses) will be introduced in Sweden on 1 July 2018. The bonus-malus system is applied on light vehicles that are newly registered from 1 July 2018. Light vehicles registered before 1 July 2018 or manufactured before 1 January 2018 are not affected by the new system.
When the new bonus-malus system is introduced from 1 July 2018 the ‘super green’ car premium will be replaced by a ‘Climate bonus’ (Klimatbonus). This means that cars and light trucks/buses newly registered from 1 July 2018 having a CO2 emission of maximum 60g/km will receive a bonus of up to SEK 60,000 depending on the CO2 emission. CNG cars and light trucks/buses will receive a bonus of SEK 10,000 independent of the CO2 emission. For electrical vehicles (BEV) with zero CO2 emission the bonus is SEK 60,000 and plug-in hybrids (PHEV) with CO2-emission of 60g/km receive a bonus of SEK 10,000. For every gram CO2 above zero and up to 60g the bonus is reduced by SEK 833 from the maximum level of SEK 60,000.
Example:
Climate bonus incentive SEK
0g CO2 60,000
30g CO2 35,010 (60,000-30 x 833)
60g CO2 10,000
CNG cars, light trucks/buses 10,000
ACEA TAX GUIDE 2018 225 SWEDEN
s s s ‘super green’ s s s s s s s s s s s s s s s s s s s
s s s s s s s s s s s s
s s s s s s s s
s ‘ ’ (Supermiljöbilspremie) s s s ss s s s ‘ ’ ‘ s’ (Klimatbonus) s s s s ss s s s ss s s s s s s s s s s s s
s
• s s ss s s s s
• s s s ss s s s s s s s s s s s s ss s
s s s s s s s s s s s ss s
ACEA TAX GUIDE 2018 226 SWEDEN
≤
ess per
re e nnu r s p e n p ssenger rs e e e r n er e r u r e re e s
r ese rs s su s u p e r ese rs ne reg s ere r nu r ere s n n n r ese rs reg s ere e re nu r ere s n n r rs e u ppe e n g r runn ng n n ern e ue e n en e n e n pr u er g s n ur g s r g s e s ns e r e er gr e g
Examples:
• e r ue e r e ss ns g n nnu r
• ese ue e r e ss ns g ne reg s ere r nu r n nnu r
• ue e r e ss ns g n nnu r
r green rs see e n n e ne reg s ere r u ere s n e e p n r nnu r r per e e rs r e e rs reg s r n e e e p n r nnu r s pp e use s n p n es u ng green rs re se n re s r ngen e n n green r s p e en e n nu r e e e r e e p n r nnu r s een n r e s n e nu r s r g ru s uses e g ng up n u ng e green r e n n g en e e e e p n r p ng nnu r r e e rs e er e s e r rs n g ru s uses ne reg s ere r u n nne n e n r u n e nus us s s e r ne reg s r ns rs n g ru s uses up n n u ng une e e e p n s e r se e es
e green r e n n s up une s re e e re e u s re s r ngen n e re e e e n n s epen en n e car’s e ss ns n re n s er e g
e r u r pe r ese r e e r rs n p ug n rs s s s
r e n n g s rs e r u s
ACEA TAX GUIDE 2018 227 SWEDEN
ac a ss s car c a ca c a a car s r ar as a r car a r c a ar r a a r a a c s r s r r
Example:
s car as ss s a a r
–
s ac a a c s ca c a a car s c ass as a r car a r c a ar a a r a a
r c r c cars a r s c r ca r c s r s c car s r ar as r r s s a s r r s r a a
s a s s s r c s a cars a r c s s s r s r r a a r a a r a a a s rs r ars a r ar r a r c ac “normal” a as a r s a s s s as r c r s c s a r ar r a s r c s a r a r s a s s s as r c s a a r a a acc r s a s s s s as ss c a s ca c a a a r a a acc r s a s s s s a a a s a a s ar a a a r a s a s ars a r c s s s r s r c ar c s a s s s a c a a a r a a
• r r ra a r r a
• r r ra a
• r r ra a r r a a c
• r r ra a a c
• r r ra a
ACEA TAX GUIDE 2018 228 SWEDEN
• or r ram a o
Examples annual road tax:
a o a m
a n r l r ar
a n r l rom ar m
ACEA TAX GUIDE 2018 229 SWEDEN
a o a m
a n r l r ar
a n r l rom ar m
n an ar ann al roa a on a omm r al l a lo r o m n m m l l
nn al roa a or omm r al l an ar a on om am l
l l a l r l r no ra on l a l r or m ra l r or mor a l a ra l r or l r or mor a l
a nn al roa a l onl on r no on m ra l r or a r a al o a ro n a roa r ar or a l ro n no a ann al roa a orr on n l r ro n or • n n on n ronm n al r orman or a l o a l • or l o r a l or mor
n an ar a r la ann al roa a al la n am a a on ar a n ro or l r n o an n l r r rom an ar r r r or an ar ll a r la ann al roa a n on mal m n l al o l r m an a ann al roa a or n l r r l r rom l ll an n am a a or ar n orma on a o ar m on rom a n ann al roa a n ro on an ar al o a l o l r n o an l ll n r n ar n on n a o ar m on rom a n ann al roa a ll o r a ol al o or l r n l r r rom l n n on mal n ro
r a a on a n n ran r m m a o r m m n l n r m m a an ran rr o a n ran om an
rom an ar a r l r o r n a an ann al roa a o
n onn on a n ann al roa a a roa ra r r o r l a a l
ACEA TAX GUIDE 2018 230 SWEDEN
rom an ar l a l n a n r a l on rol an l on l n ra ar o lo n l n a on rol a n r a l an on l l
rom an ar a on rol an l a oma all a r ar on m r r n l
n r a
ar on o a
o al a
n on o anol an rol ll n r a an ar on o a ar a onl on rol o ar on o a or n r a a on anol n r no ar on o a or n r a n na ral a ar on o a a no n r a n o a no n r a or ar on o a a
rom l l a on rol an l ll r lo n onn on n ro on o a o all r n o a o a Reduktionsplikt or l m m an a lo l n n o o l n rol an l ll ll a om n o ll a a on o lo l n n o o l an r n r an ar on o a n n o r l n n an m r
n r a
ar on o a
n a m on n on o a a l on r n ar an omm r al l r r
on on a a a l n o olm an rom al o n o n r ma m m r l r a n o olm o rnm n a ro o n r a on on a n o olm rom an ar mon o r n ma m m r l r a ro o o n r a o
ACEA TAX GUIDE 2018 231 SWEDEN
r a o a om an ar r ar a a n n n a a l n r r onal n om a
al o r ar a r onal n om al la a m o
• o o all a r amo n rom l o a r amo n or on mal ar
• o o rnm n n r ra m l l r o ar n n
• o n ar r o m a r amo n an o r o r m a r amo n
rom l ar lon n o on mal m a n al or a al ann al roa a a om n a on on mal ar a n a o o a r amo n
rom an ar m lo a n a om an ar or r a a o a a ara n al r la o al r la o r a r n l n omm n o an rom or o on on a o olm an o n r a ll a roa r an rr ar
a a l amo n al la a ollo o a r amo n n o o rnm n loan n r ra a n o o m r ar or n om ar m l l r o ar n n l o r o ar n n o rnm n loan n r ra a a n o o m r a ra lo m n m m ra a o rnm n n r ra o a l n a or a ar a r n n o ma m m m a r amo n r r la amo n al la a o n ar r r o ar n n o r r r la amo n al la a o l o r o r
m n on a o on mal ar n r ra on rom l a n al or a al ann al roa a a om n a on on mal ar a n a o o a r amo n
m lo r a or all l m lo m r a o al o l or r a r n a r onal n om m lo a a r n an or n r o o mor an m r ar n al r
r a a r on or om r n ar r on n o o ar r a rman n r on o n al o n al o a om ara l rol or l ar on a m l m al r on rom o a ma m m o om ar a om ara l rol or l ar
or l r ar an l n r a ll a or ar r n a no l rol m a r a r on o al or r onal n om a a on o o a ma m m o om ar a a on al o orr on n or a om ara l ar r n rol or l r on al o an n l n rom l r on o n al al la a on n ar r o om ara l ar n a o n al o om ara l ar
ar nolo o r n on l r a l r ar n rom an rnal n r o r
ACEA TAX GUIDE 2018 232 SWEDEN
or l r r ar m l m r on o n al o a ma m m o a a ol rom o r rman n r on o n al o n al o a om ara l rol or l ar ll al
or ar r n al o ol anol m l m r on o n al o a ma m m o a a ol n o r rman n r on o n al o n al o a om ara l rol or l ar ll al
or ar r n ra o l or o r n ronm n all a l n al am a or a om ara l rol or l ar
ACEA TAX GUIDE 2018 233 29
United Kingdom
Chapter prepared by Robert Baker [email protected]
SMMT The Society of Motor Manufacturers and Traders Ltd Great Peter Street 71 UK — London SW1P 2BN T. +44 207 235 70 00 F. +44 207 235 71 12 www.smmt.co.uk UNITED KINGDOM
1 TAXES ON ACQUISITION
1.1 VAT
1.1.1 VAT on new vehicles
The rate of VAT, across the UK, has been 20% since 4 January 2011. Previously, VAT was set at 17.5%, with a temporary reduction to 15% from 1 December 2008 until 31 December 2009.
Cars (up to 12 seats), commercial vehicles and motorised caravans are subject to VAT at the standard rate, calculated on the invoice value.
1.1.2 VAT on second-hand vehicles
Cars and motorised caravans
VAT is paid on the difference between the vendor’s purchase price and sale price when the second- hand car is acquired from a taxable person registered for VAT – the Margin Scheme. If VAT was deducted on the purchase of the new car, it has to be applied on the full selling price of the second- hand car. Private individual to private individual transactions are not taxed. See VAT Notice 700/64 for more details
Commercial vehicles
VAT is paid on the resale price of the vehicle.
1.2 ALLOWABLE DEDUCTIONS
1.2.1 Deduction of VAT
New vehicles
A taxable person (registered for VAT) who is operating in the rental car, driving school or taxi sector is permitted to deduct the VAT on the purchase of a vehicle. Leasing companies providing cars for these purposes are also allowed to deduct VAT. With regard to motorised caravans, a taxable person is able to claim back the VAT. Finally, the VAT paid on the purchase of a commercial vehicle is deductible by VAT-registered taxable companies. Leasing companies and companies buying cars wholly for a business purpose are able to fully deduct VAT. Only 50% of the VAT applying to the car leasing charge is recoverable where there is any use of the car for private motoring.
Second-hand vehicles
VAT is generally not deductible on cars although taxable companies registered for VAT may claim the VAT on qualifying cars purchased wholly for a business purpose. Taxable companies registered for VAT may claim the VAT paid on their purchases of commercial vehicles.
1.2.2 Depreciation
Business cars – see also further explanatory note at end of this section
As of April 2002, certain very low CO2-emitting cars, including electric vehicles, qualify for 100% first- year writing down allowances (FYAs). Since April 2009 the capital allowance treatment of all cars has been designed to benefit those with low CO2 emissions. From 1 April 2013, expenditure on cars with
CO2 emissions above 130g/km attracts 8% writing-down allowance (WDA), while expenditure on cars
ACEA TAX GUIDE 2018 235 UNITED KINGDOM
with e issions of attracts an A ars that e it less than can clai A ro the rate will appl to cars e ittin less than The overn ent has reviewed the ain rate thresholds and fro April until arch cars that e it less than can clai A Also the ain threshold rate for deter inin the and rates is reduced to These chan es also a end the lease rental restriction in line with these values
ir s appl the reducin balance ethod of depreciation at the annual rate of in the eneral asset pool for plant and achiner plant and achiner capital allowances
The first re istration fee is for all vehicles The flat rate fee was introduced in at t rose to on anuar to on a and to its current rate on April As of ebruar the rate re ains at
rivate cars
p to arch raduated s ste all cars based on en ine si e ro arch istin cars based on en ine si e and new cars based on e ission ratin s
uses and coaches u ber of seats and environ ental characteristics
o ercial vehicles tructure based on dead wei ht and environ ental characteristics
Vehicle e cise dut ates currentl reviewed on a bud et b bud et basis t picall in arch rates
n arch a raduated s ste for new cars based on e issions ratin s and fuel t pe petrol diesel was introduced owever note that these rates appl onl to cars that have been t pe approved within cate or of Anne to ouncil irective and which have been
re istered on the basis of a t pe approval certificate that shows the e issions level in ter s of ra s per ilo etre driven ars without a value or re istered before arch have a rate deter ined b en ine si e over or under cc ars re istered before anuar are e e pt fro the ta note this chan ed to anuar in April
A road ta is i posed on buses and coaches accordin to their nu ber of seats Vehicles with educed ollution ertificates are char ed at the lowest rate
ACEA TAX GUIDE 2018 236 UNITED KINGDOM
orries used to be rated for road ta accordin to their laden wei ht vehicle t pe and a le confi uration The various rates are listed hereafter iscounted rates were and continue to be applied for vehicles with educed ollution ertificates
A new structure was introduced fro ece ber There are seven bands or rates of vehicle e cise dut V These are applied to ri id and articulated vehicles accordin to their ross vehicle wei ht and a le confi urations two three four or ore
ro April rates for heav oods vehicles Vs were revised within the V oad ser ev che e This sche e char es forei n and hauliers’ vehicles for road use hauliers pa the lev alon side V pa ents which were cut at the onset of the sche e
f the pullin vehicle is a ri id truc that is over and draws laden trailers over additional dut is pa able There are two rates for a laden trailer and over The rates var accordin to the wei ht and a le t pe of the vehicle the t pe of trailer truc lev rates reduced pollution certificate rant and road friendl suspension ther rates appl for ore specialised truc s
The current vehicle e cise dut rates for all vehicle t pes are t picall published in the notice rates of vehicle ta – V urrent rates are available at
The tables below ive the rates of V that have been in effect for licences since April followin a a or refor of the V s ste for cars There are further differences in values for direct debit and non direct debit pa ents irst re istration re ains ali ned with e issions values but subse uent relicensin is set at a flat rate value lin ed to fuel t pe and a supple ent ali ned with the list price of the car at first re istration up to and over ore details on the structure of the chan e fro April are available at and further details on all ta es and rates lin ed to vehicles is available at
This eans oods vehicles not over ‘revenue wei ht’ (ie confir ed a i u ross wei ht or desi ned wei ht
≤ cc cc
Ta lass
ACEA TAX GUIDE 2018 237 UNITED KINGDOM
ee e e i i i e e i e e e i e e e i e e e e e e ie e e e e i e e i e e e e ei e ( i e e e i i e e e e i e i e e e e i ie i i e e e e i e i e
≤
i e i e i e i i e i e e i i e e i e i e i i e ee e e e e i e i i e i e i e e ( i e i e — e — e e i e i e e e e i e i i e e i e e i e e i i e e e e i e e e i e i ee i i e e e e e e i i e ee e e e e e i i e i i e e e
i i e e e e i e e i e i e i e i e e ee i e e ie e e i e i i e e i e e e e e i i
e i e i e i e e i e i e e e e i i e e i e e i i e i e e i e i e e i e ( i e i i e e i i e e e
i e e e i i i e e i e e e i e e e e i e e e i i i e e i
ACEA TAX GUIDE 2018 238 UNITED KINGDOM
in accordance with ‘diesel supplement’ announced at Budget 2017 as part of a transient item
ACEA TAX GUIDE 2018 239 UNITED KINGDOM
≥ ≤ 7,500 ≤ 15,000 B B B ≤ 21,000 B B ≤ 23,000 B ≤ 25,000 ≤ 27,000 ≤ 44,000 ifferent rates appl depending on whether or not the ehicle is fitted or not with road friendl suspension
≥ ≥ ≥ ≤ 25,000 ≤ 28,000 ≤ 31,000 ≤ 34,000 ≤ 38,000 ≤ 44,000 ifferent rates appl depending on whether or not the ehicle is fitted or not with road friendl suspension
≥ ≥ ≥ ≤ 28,000 ≤ 31,000 ≤ 000 ≤ 34,000 ≤ 36,000 ≤ 38,000 ≤ 44,000 ifferent rates appl depending on whether or not the ehicle is fitted or not with road friendl suspension
ACEA TAX GUIDE 2018 240 UNITED KINGDOM
1 00 1 00 1 0 00 0 B 200 00 110 0 1 0 00 0 0 0 00 2 00 210 00 12 00 0 00 0 00 2 0 00 17 00 1 200 00 00 700 00 1 00 1 00 00 1 00 1 000 00 1 00 1 0 00 1 02 00 1 0 00 77 00 here two or more ands show the same rate of dut the reminder renewal ma displa one and onl
B 1 00 1 00 0 00 20 00 10 00 1 00 2 0 00 120 00 0 00 270 00 70 00 1 00 0 00 00 00 00 2 0 00
Band 1 1 00 1 00 1 0 00 0 Band B1 200 00 110 0 1 0 00 0 0 Band 1 0 00 2 00 210 00 12 00 Band 1 0 00 0 00 2 0 00 17 00 Band 1 1 200 00 00 700 00 1 00 Band 1 00 00 1 00 1 000 00 1 00 Band 1 0 00 1 02 00 1 0 00 77
0 00 00 2 0 00 20 00 0 00 00
10 17 1 00 0 7 1 00 0 7 1 220 00 121 00 1 00 0 7 7 1 0 00 1 1 0 1 00 0 7 ≥ 2 00 00 27 00 1 00 0 7
ACEA TAX GUIDE 2018 241 UNITED KINGDOM
or all ehicles 1 00 0 7 or ic cles and tric cles not o er 0 g onl 1 00
tandard 0 00 1 2 0 educed pollution general haulage ehicles 1 00 0 7
00 2 000 1 00 0 7 2 000 10 00 22 0
’
1 10 and 1 1 00 0 7
tandard 7 2 00 1 2 0 educed pollution general haulage ehicles 2 0 00 1 1 2 0
not o er 0 g unladen
17 motorc cles with ≤ 1 0cc 1 00 n a or without sidecar 1 1 00cc 1 00 n a 01 00cc 2 00 10 00cc 00 7 0 tric cles ≤ 1 0cc 1 00 n a ll other 00 7
ates of for truc s ha e een unchanged for man ears and at the last regime change – to incorporate a le on road use for foreign ased hauliers – the rates for ased hauliers were reduced so that the would e no worse off as a result of the change in the regime ore details on the histor of and recent trends in are con enientl summarised in a recent esearch aper from the ouse of ommons i rar at
ACEA TAX GUIDE 2018 242 UNITED KINGDOM
emissions ≤ –
an individual’s ’
ACEA TAX GUIDE 2018 243 UNITED KINGDOM
d ails n an a and van n i in ind a a i n s
•
•
Since 1 April 2002 an individual’s company a a lia ili as n as d n vehicle’s issi ns n l di iv s is n i is a d a is a inal a a n valu n i add d i in is valu is a n a u n l v i l ’s lis i in ludin and d liv a s n il il as a li i u n is n u li i i a i is ad us d a n a a as d n issi ns and in i v i l alls s n d a v u an s i a lann d a
a s a d ail d in a l l i s l a s a a a su a u a vi us a i u n is su a as lann d v d il v in government’s autumn statement in v i as s a d a i uld ain d and an in li s an vi d
n ill a n a in di n ial n a s in issi ns ands and and s in ands and a s n s di n ials ill n a in s u n l v n n as indi a d lann d a s and is ainin a su l n n a in s di s l a s
a s i u an a v d issi ns a in a a d n i n in si a n s ial ul s s nd an a s a a d n sa asis as i s a s — as d n nd d u lis d lis i s and a in s
(applied to the cash value of a car’s list price –
– – – – – – – – – – – – – ≥ ≥ ≥ ≥ ≥
d ails s
su l n di s l n a in s is ain d s add a s l a s as iv n in a v a l d iv a ia n a a a di s l a
ACEA TAX GUIDE 2018 244 UNITED KINGDOM
he ene it o uel or private use in a car is ta a le according to a scale charge n April 200 a ne system lin ed a car’s 2 percentage rating or car ene it ta to a set cash monetary value n 201 1 the monetary value is 22 200 and 22 00 or 201 1 or e ample if a car’s 2 rating is 2 0g m petrol or diesel this e uates to a rate or car ene it and hen applied to 2016/17’s 22 200 ould give a ene it value o 21 or a private uel to e charged to personal ta a le income
here is no ta lia ility i the employee provides his or her o n uel or private motoring he ourney between the employee’s home and workplace is treated as private travel.
he van uel ene it is a lat rate o in 201 1 up rom 0 2012 1
llo a le deductio s a d capital allo a ces – a further ote
eductio s for e a d seco d ha d vehicles
hese relie s apply to usinesses incurring e penditure rom April 201 on the ac uisition or leasing o cars or use in their usiness
usiness e penditure on plant and machinery normally uali ies or ta relie as capital allo ances hich are normally given at the rate o 1 a year on a reducing alance asis
nder current la section apital Allo ances Act 2001 100 As are availa le to usinesses that purchase cars ith lo 2 emissions or electrically propelled cars he enhanced allo ance is due to end on 1 arch 201
he capital allo ances rules or cars are ased on their 2 emissions per ilometre driven urrently cars ought rom April 201 hich are
• ne and unused ith 2 emissions o g m or less or hich are electric can claim irst year allo ances
• ne and unused ith 2 emissions et een g m and 1 0g m can claim main rate allo ances
• second hand ith 2 emissions o 1 0g m or less or hich are electric can claim main rate allo ances
• ne or second hand ith 2 emissions a ove 1 0g m can claim special rate allo ances
here a usiness hires a car ith emissions e ceeding 1 0g m or more than days consecutively or its o n use the deduction allo a le or ta purposes or the e pense o hiring the car is restricted he amount o the deduction allo a le is reduced y 1
ACEA TAX GUIDE 2018 245 EFTA countries
Iceland 247 Norway 250 Switzerland 253 30
Iceland
Chapter prepared by Hanna Guðjónsdóttir [email protected]
BILGREINASAMBANDID Icelandic Trade Federation Borgartúni 35 IS — 105 Reykjavik T. +354 568 15 50 www.bgs.is ICELAND
1 TAXES ON ACQUISITION
1.1 COMMODITY TAX
Passenger cars are taxed according to their CO2 emissions:
Taxis and rental cars CO2 emissions (g/km) Main categories (%) Exemption categories (%) A 0-80 0 0 B 81-100 10 0 C 101-120 15 0 D 121-140 20 0 E 141-160 25 5 F 161-180 35 10 G 181-200 45 15 H 201-225 55 20 I 226-250 60 25 J > 250 65 30
Cars using electricity, hydrogen and methane are exempt from this tax.
Trucks are taxed according to gross vehicle weight (GVW):
> 5,000kg in GVW 0%
Buses are taxed according to the number of passengers they are allowed to carry:
< 10 passengers < 5,000kg GVW 30% (reduction to 5% for licensed buses) > 10 passengers > 5,000kg GVW 0%
The basis of the assessment is the customs price (± cost, insurance and freight (CIF) price).
1.2 VAT
VAT is charged at 24% on all motor vehicles.
1.3 REGISTRATION FEE
The registration fee for all new vehicles is ISK 5,060.
1.4 TAXES ON OWNERSHIP
The automobile charge for each charging period is based on the vehicle’s recorded emissions of CO2. Recorded emissions are measured in grams per kilometre.
ACEA TAX GUIDE 2018 248 ICELAND
’
Where a vehicle’s recorded CO2 emissions are not available, the emissions of the vehicle in question ’
’
2 TAXES ON MOTORING
Fuel taxes (ISK/l, January 2018)
95 unleaded Diesel − − – Price at the pump 211.80 206.90
ACEA TAX GUIDE 2018 249 31
Norway
Chapter prepared by Tore Lillemork [email protected]
BIL Automobile Importers’ Association of Norway Ökernveien 99 NO — 0579 Oslo T. +47 22 64 64 55 www.bilimportorene.no NORWAY
1 TAXES ON ACQUISITION
1.1 IMPORT TAX
For passenger cars in Norway, the rates for 2017 are as follows:
Weight1 tax
NOK 0.00/kg for the first 500kg of weight NOK 25.04/kg for the following 700kg NOK 62.41/kg for the following 200kg NOK 195.03/kg for the following 100kg NOK 226.83/kg for the remaining weight
CO2 tax
* NOK -1,120.29 per g/km below 40g/km of CO2 emissions
* NOK -952.20 per g/km below 70g/km (including the first 40g/km) of CO2 emissions
NOK 0.00 per g/km for the first 70g/km of CO2 emissions NOK 929.34 per g/km for the following 25g/km of CO2 emissions NOK 1,041.42 per g/km for the following 30g/km of CO2 emissions NOK 2,728.96 per g/km for the following 70g/km of CO2 emissions NOK 3,505.00 per g/km for the remaining CO2 emissions
* Only for cars with total CO2 emissions below 40g/70g
NOx tax
NOK 72.06 per g/km of nitrogen oxide emissions
Cars running on E85 ethanol fuel receive a tax reduction of NOK 10,000.
Hybrid cars are taxed considering a 0% reduction in weight (weight of battery and electric engine) and a reduction in kW (effect of electric engine). For plug-in hybrids, the reduction is 23%.
For purely electric cars, including fuel-cell cars, there is no import tax.
1.2 VAT
VAT is levied on all motor vehicles at a rate of 25% of the amount comprising customs value, customs duty (if any) and import tax. This does not apply to purely electric cars, including fuel-cell cars.
For imported used motor vehicles, the taxable value is established by the customs authorities.
The amount of the taxable value is reduced according to the age of the vehicle as follows:
Over 1 month: 2% Over 2 years: 30% Over 2 months: 4% Over 2 years and 6 months: 33%
1 Weight of the vehicle when ready for use, ie with all equipment installed and fluid reservoirs filled with oil, water and fuel
ACEA TAX GUIDE 2018 251 NORWAY
Over 3 months: 6% Over 3 years: 36% Over 4 months: 8% Over 3 years and 6 months: 39% Over 5 months: 10% Over 4 years: 42% Over 6 months: 11% Over 5 years: 45% Over 7 months: 12% Over 6 years: 50% Over 8 months: 13% Over 7 years: 55% Over 9 months: 14% Over 8 years: 59% Over 10 months: 15% Over 9 years: 63% Over 11 months: 16% Over 10 years: 67% Over 1 year: 17% Over 11 years: 70% Over 1 year and 2 months: 19% Over 12 years: 73% Over 1 year and 4 months: 21% Over 13 years: 76% Over 1 year and 6 months: 23% Over 14 years: 78% Over 1 year and 8 months: 25% 15-29 years: 80% Over 1 year and 10 months: 27% 30 years or over: NOK 3,447.00
A ‘used motor vehicle’ is a vehicle that was registered at the time of customs clearance. The age of the vehicle has to be proven by official documents stating the date of first registration abroad.
1.3 SPECIAL TAX
1.3.1 New vans class 1
Same taxes as passenger cars.
1.3.2 New vans class 2
For a van to be defined as class 2, it must have room for a box with the following dimensions:
• Length: 140cm
• Height: 105cm
• Width: 90cm
CO2 tax for vans
Vans Class 2
The highest level for the CO2 component does not apply.
The second highest level is 25 percent of the tax for passenger cars.
The remaining levels are 30 percent of the tax for passenger cars.
Class 2 vans attract 20% of the weight tax for similar passenger cars, except for NOx tax, which is charged at 75% of the usual rate, and CO2 tax, which varies as shown above.
1.3.3 New minibuses
New minibuses of less than 6m length and with not more than 17 seats where at least 10 seats are mounted in the direction of traffic are taxed at 40% of the import tax (similarly to passenger cars in taxation group A).
For new trucks, buses or vans with an extra seat, exceeding 7.5t in total weight, there are no special taxes.
ACEA TAX GUIDE 2018 252 32
Switzerland
Chapter prepared by Rudolf Blessing [email protected]
AUTO-SUISSE/AUTO-SCHWEIZ Automobile Association of Swiss Importers Wölflistrasse 5 Postfach 47 CH — 3000 Bern 22 T. +41 31 306 65 65 F. +41 31 306 65 60 www.auto.suiss SWITZERLAND
1 TAXES ON ACQUISITION
1.1 CUSTOMS DUTIES
For imports from EU countries, no customs duties are due. However, a car tax amounting to 4% of the value of the car (as invoiced to the importer) is levied at customs.
1.2 VAT
All vehicles are subject to VAT at the rate of 7.7%.
Registration taxes are levied by the cantons. They may amount to a maximum of CHF 250.
2 TAXES ON OWNERSHIP
Motor vehicle tax is an annual tax levied by the cantons.
It is based on:
• fiscal horsepower (hp);
• cylinder capacity (cc);
• vehicle gross weight (GVW);
• horsepower in kilowatts (kW); or
• a combination of two of the elements listed above.
Several cantons have reduced taxes for electric cars and hybrids and some have also reduced them
for cars fuelled by compressed natural gas.
3 TAXES ON MOTORING
Fuel taxes (CHF/l) (as at December 2017)
Unleaded 95 Diesel Fuel price plus distribution costs 0.707 0.757 Tax 0.43 0.46 Tax extra charge 0.30 0.30 VAT 7.7% 0.11 0.11 Import rate 0.003 0.003 Price at the pump 1.55 1.63
ACEA TAX GUIDE 2018 254 Other countries
Brazil 256 China 258 India 283 Japan 314 Korea 330 Russia 334 Turkey 344 United States of America 350 33
Brazil
Chapter prepared by Aurelio Santana [email protected]
ANFAVEA Brazilian National Association of Automobile Manufacturers Avenida Indianapolis 496 BR — 04062-900 Sao Paulo T. +55 11 21 93 78 00 www.anfavea.com.br BRAZIL
1 TAXES ON ACQUISITION
The tables below provide an overview of the taxes that are due upon the acquisition of a motor vehicle in Brazil.
Taxes (BRL) Passenger cars
≤ 1,000cc 1,001-2,000cc > 2,000cc
Petrol Ethanol/Flex Fuel Petrol Ethanol/Flex Fuel IPI1 7.00 13.00 11.00 25.00 18.00
ICMS2 12.00 12.00 12.00 12.00 12.00
PIS3/Cofins4 11.60 11.60 11.60 11.60 11.60
% of price 27.10 30.40 29.20 36.40 33.10
Taxes (BRL) Light Trucks Buses Wheeled Commercial Tractors Vehicles Trucks Trucks-Tractors
IPI 8.00 0.00 0.00 0.00 0.00
ICMS 12.00 12.00 12.00 12.00 7.00
PIS/Cofins 11.60 8.10 6.02 6.02 6.02
% of price 27.30 18.70 16.90 16.90 12.00
1 Industrial Products Tax (Imposto sobre Produtos Industrializados) 2 Tax on the Circulation of Products and Services (Imposto sobre Operações Relativas à Circulação de Mercadorias e Serviços de Transporte Interestadual de Intermunicipal e de Comunicações) 3 Contribution to the Social Integration Programme (Contribuição para os Programas de Integração Social) 4 Social Security Financing Contribution (Contribuição para Financiamento da Seguridade Social)
ACEA TAX GUIDE 2018 257 34
China
Chapter prepared by Dominik Declercq [email protected]
ACEA Beijing Representative Office C — 402 Lufthansa Center 50, Liangmaqiao Road Chaoyang District Beijing 100125 People’s Republic of China T. +86 10 6463 40 55 www.acea.be CHINA
This document summarises the main tax/charge categories pertinent to motor vehicles in China, as well as the corresponding tax rates, calculation methods of payable tax amount, and billing criteria (for charges). Based on taxpayer type, these vehicle-related taxes/charges are grouped into two primary categories as follows:
1. Taxes to be paid by the vehicle manufacturer/importer/marketer (as taxpayer), including:
• Import tariff
• Value added tax (VAT)
Note: Unlike the situation in the EU, consumers in China do not pay VAT directly – although the VAT amount, as a part of the vehicle’s price, is eventually paid by the consumer who purchases the vehicle – since it is collected during the vehicle manufacturing, importing and marketing processes.
Other taxes payable by the vehicle manufacturer, importer or marketer that have no direct relationship to the vehicle product (business tax, enterprise income tax) fall outside the scope of this document.
2. Taxes/charges to be paid by the vehicle owner/user (as taxpayer)
Based on their nature, these taxes and charges are classified as follows:
• Taxes on acquisition: taxes/charges paid by the vehicle owner/user once only, upon vehicle purchase or prior to the start of use of the vehicle
• Taxes on ownership: taxes/charges paid annually, regardless of how the vehicle is used
• Taxes on motoring: taxes/charges on fuels or use of the vehicle
Note: The amounts of all the taxes and charges are expressed in RMB (yuan).
3. Incentives for energy-saving and new-energy vehicles (NEVs)
ACEA TAX GUIDE 2018 259 CHINA
1 TAXES TO BE PAID BY THE VEHICLE MANUFACTURER/IMPORTER (AS TAXPAYER)
1.1 IMPORT TARIFF
s s s s s
1.1.1 Tariff amount and rate
payable tariff amount for import of a vehicle = dutiable price × duty rate
s s s s s s s s s s s s ss s s s s s s
s s
s s
1.2 CONSUMPTION TAX
s s s s s s s ss
1.2.1 Collection criteria for consumption tax
s s s
s s ss s s s s ss
s s s s
1.2.2 Consumption tax rate and calculation of payable tax amount
s s s
s s s s s
payable tax amount = sales amount × tax rate
s s s s
ACEA TAX GUIDE 2018 260 CHINA
s s ss s s s s s s s s
payable tax amount = (material cost + processing fee) + (1 – tax rate) × tax rate
s s s s s
payable tax amount = (customs dutiable price + customs duty) + (1 – tax rate) × tax rate
1.2.3 Extra consumption tax on an ultra-luxury small motor vehicle
s s s s s s ss s s s s s s s s s s
payable tax amount = retail sales amount (VAT-exclusive) × tax rate
s s s s s s s s s s s s
payable tax amount = VAT-exclusive sales amount × (tax rate upon production + tax rate upon retail)
ACEA TAX GUIDE 2018 261 CHINA
s ss s
s
s
s
s
s
s
s ss s
s s ss s ss s
s s s s s ss s s s s s
s
s s ss s
ACEA TAX GUIDE 2018 262 CHINA
s s s s s ss s s
s s s s s s s
s s s s s
s s s s s s s
ACEA TAX GUIDE 2018 263 CHINA
s s s s s s s s s
s s s s s s
s s
ss ss s s s
ss ss s s s s s
s s ss ss s s s s s s
s s ss ss s s s
s s s s ss ss s s s s s s
s s s s s ss ss ss ss s s s ss ss
s s s s s s s
ACEA TAX GUIDE 2018 264 CHINA
s s ss s s s s s s s
s s the Chinese People’s Liberation Army and the Chinese People’s s
s s
s s s s s s s
s s
s s to be listed in the ‘Catalogue of New Vehicle Models Exempted from Vehicle Purchase Tax’, hereafter referred to as ‘the Catalogue’.
s s s s
s s s s s s ss s s s s s s s s
≥ ≥ ≥ ≥ s s s s
≥ ≥ ≥ ≥ s s s s s s ≥ s s
≥ ≥ ≥ ≥ s s s s s s s s s s ss s s s s s s ss s
ACEA TAX GUIDE 2018 265 CHINA
• Maximum thirty minutes speed of battery electric passenger car shall not be less than m h. • Mass energy density of traction battery system of battery electric passenger car shall not be less than h g. • or battery electric passenger car products, as per different erb mass m of complete ehicle, the power consumption per m under dri ing mode conditions shall meet the following requirements: when m≤1,000kg, Y≤0.014×m+0.5; when 1,000
• nit load mass energy consumption E g shall not be more than . h m per g. • Energy density of battery system of battery electric bus other than uic charging type shall be more than h g, uic charge multiplying power of uic charging type of battery electric bus shall be more than C , and fuel sa ing rate le el of plug in hybrid electric bus including range extended shall be more than .
• Mass energy density of the installed traction battery system shall not be less than h g. • nit load mass energy consumption E g shall not be more than . h m per g for battery electric goods ehicle and transport type of special ehicle and power consumption per t m shall not be more than h for other types of battery electric special ehicle according to test mass .
• The rated power of fuel cell system shall not be less than of the rated power of dri ing motor and rated power of fuel cell system of passenger car shall not be less than , shall not be less than for commercial ehicle.
The nationwide unified billing criteria for the production fees for licence plates and dri ing licences for motor ehicles are implemented according to law.
a or motor ehicles eflecti e licence plate, M per pair Non reflecti e licence plate, M per pair
C Capacity Ah ℎ , meaning C is the Current based on ampere hour rating for total discharge in hour
ACEA TAX GUIDE 2018 266 CHINA
b or trailers eflecti e licence plates, M per piece Non reflecti e licence plates, M per piece
c or tri wheel ehicles, low speed goods ehicles and tractors eflecti e licence plate, M per pair Non reflecti e licence plate, M per pair
d or motorcycles eflecti e licence plate, M per pair Non reflecti e licence plate, M per pair
e Temporary licence plates for motor ehicles M per piece
The abo e mentioned fees co er the specific re uired tightening sealing de ices showing the code of the issuance authority and the mounting of licence plates.
a Licence for motor ehicle M
b Temporary licence for motor ehicle M
The abo e mentioned fees co er the production of the licences themsel es, as well as the ta ing and lamination of the photo affixed to the licence.
The charge is M per certificate.
The Law on Vehicle and Vessel Tax of China entered into force on anuary .
Vehicles and essels are sub ect to the ehicle and essel tax. Vehicles and essels are
• motor ehicles and essels registered with the administrati e departments for ehicle and essel registration according to the laws
• motor ehicles and essels that do not need to be registered with the administrati e departments for ehicle and essel registration according to the laws and are dri en or operated within the premises of units.
The owners or custodians of ehicles and essels are the taxpayers of ehicle and essel tax.
ACEA TAX GUIDE 2018 267 CHINA
The tax amount applicable to ehicles and essels complies with the chedule of Taxable tems and Tax Amounts for Vehicle and Vessel Tax below.
The people s go ernment of each pro ince, autonomous region or municipality directly under the central go ernment determines the specific tax amounts applicable to ehicles in accordance with the chedule of Taxable tems and Tax Amounts for Vehicle and Vessel Tax, and these amounts must comply with the following principles
• or passenger ehicles, the tax amounts must increase proportionately as displacement olume increases, from small to large
• or buses, the tax amounts must increase depending on whether the appro ed passenger number is greater than or less than or e ual to
The specific tax amounts are reported to the tate Council for the record.
≤ . Per ehicle ated capacity ≤ 1.0 and ≤ . 1.6 and ≤ . 2.0 and ≤ . , 2.5 and ≤ . , , . and ≤ . , , . , , or passengers Per unit , ated capacity people, trolley included or cargos erb weight ncluding semi trailer towing per tonne ehicle, three wheeled ehicles and low speed truc s, etc erb weight Calculated based per tonne on of truc tax pecial purpose erb weight Excluding tractors ehicle per tonne heeled special purpose mechanical ehicle Per unit
ACEA TAX GUIDE 2018 268 CHINA
Motor essel Net tonnage Trailers and dumb barges are calculated based on of motor ehicle tax acht ody length m ,
Notes • Passenger ehicle a ehicle that is mainly used for carrying passengers and baggage, this being clear from its design and technical features the appro ed number of passengers including the dri er must be not more than nine persons. • Commercial ehicle a ehicle, excluding passenger ehicles, that is used for carrying passengers and cargo, this being clear from its design and technical features these ehicles are classified as passenger cars and truc s. • emi trailer towing ehicle a commercial ehicle e uipped with a special de ice for towing semi trailers. • Three wheeled ehicle a truc with maximum designed speed not exceeding m h and which has three wheels. • Low speed truc a diesel powered ehicle the maximum designed speed of which does not exceed m h and which has four wheels. • Trailer a ind of non powered road ehicle which re uires to be towed by a car or tractor for normal use. • pecial purpose ehicle a ehicle that is used for special wor , this being clear from its design and technical features. • heeled special purpose mechanical ehicle a wheeled engineering machinery ehicle with a special structure and specialised functions, e uipped with rubber wheels it may be self propelling and its maximum designed speed must be greater than m h. • Motorcycles a two or three wheeled ehicle, regardless of the type of power used, or whether or not the ehicle has an internal combustion engine, it must ha e a maximum designed speed greater than m h and a displacement olume greater than ml.
Vehicle and essel tax must be declared and paid once per year.
or a ehicle purchased new, the taxable amount for the year the ehicle was purchased is calculated from the month that tax liability began on a monthly basis. The taxable amount is the annual taxable amount di ided by then multiplied by the number of taxable months.
The following shall be exempted from ehicle and essel tax
• Vehicles belonging to the army and armed police
• Police ehicles
• Vehicles essels belonging to foreign embassies consulates in China, offices in China of international organisations, or their personnel, which are exempted from tax in accordance with the rele ant local laws or the international treaties concluded or oined by China
Energy efficient ehicles EEVs benefit from a reduction on the ehicle and essel tax, and NEVs are exempt from ehicle and essel tax.
ACEA TAX GUIDE 2018 269 CHINA
EEVs are petrol and diesel powered passenger cars including non plug in hybrid electric passenger cars and dual fuel passenger cars that are authorised to be sold within the territory of China, ha ing an engine capacity of or below . l.
ACEA TAX GUIDE 2018 270 CHINA
The combined fuel consumption must comply with the re uirements set out in the table below
≤ ≥ . . . . . . , . . , , . . , . .
The exhaust emissions must comply with the limit re uirements pro ided for the type test in . , ‘Limits and measurement methods for emissions from light duty ehicles National ’.
EEVs are natural gas , petrol and diesel powered hea y duty commercial ehicles including non plug in hybrid electric and dual fuel hea y duty commercial ehicles that are authorised to be sold within the territory of China.
The combined fuel consumption of petrol and diesel powered hea y duty commercial ehicles must comply with the re uirements set out in the table below
, , . a , , . a , , . , , . a , , . a , , . a , , . , , . , , . , , . , .
a for petrol ehicles, the limits are determined as follows multiply the corresponding limits in the table by . and round to one decimal place.
ACEA TAX GUIDE 2018 271 CHINA
≤
ACEA TAX GUIDE 2018 272 CHINA
‘Limits and measurement methods for exhaust pollutants from compression ignition and gas fueled positive ignition engines of vehicles (III, IV, V)’
ACEA TAX GUIDE 2018 273 CHINA
• • the driver’s seat) • •
ACEA TAX GUIDE 2018 274 CHINA
er vehi e here the test a e derta i the sa et a d te h i a i s e ti has test e i e t a d d ts the i s e ti arti i ia the ee is red ed ha here a t r vehi e ai s the i s e ti the test a e a t har e a ee r the re i s e ti
a) er ia vehi es r asse er tra s rt are t e i s e ted e er ear r the i itia ive ears a ter irst re istrati therea ter the are t e i s e ted e ever si ths
) ds arr i vehi es as e as er ia ar e a d edi si ed vehi es r asse er tra s rt are t e i s e ted e er ear r the i itia ears a ter irst re istrati therea ter the are t e i s e ted e ever si ths
) r e te er er ia s a a d i i vehi es r asse er tra s rt are e e t r sa et i s e ti r the i itia si ears a ter irst re istrati r vided that the vehi e is t i v ved i a as a t a si tra i a ide t he s h vehi es are et ee a d ears d the are t e i s e ted e er ear therea ter the are t e i s e ted e ever si ths
he re eva t re i a ete t a th rit r s t the i i riteria r eri di e issi testi r t r vehi es ased the testi eth ds a d vehi e ate r
ad tra s rt vehi es st der a a a e a i ati a d i s e ti as set t i the ‘Composite performance requirements and detecting methods for road transport vehicles’ sta dard
he a a ee r i s e ti the site er r a e er ia vehi es is deter i ed the re eva t re i a ete t a th rit r tra s rtati
r a ar s ti ta re i ed i r d ts as i reased as s
etr –
iese –
ACEA TAX GUIDE 2018 275 CHINA
he o ner custodian of an motor vehicle operating on the roads within the territory of the People’s epu lic of China must as set out in the provisions of the Law of the People’s Republic of China on Road raffic afet ta e out a polic of mandator lia ilit insurance for traffic accidents of motor vehicles
he polic holder must not terminate the contract for the C of the motor vehicle e cept here the motor vehicle covered is lost or deregistered or here discontinued travel has alread een applied for
ctual premium of C ase premium of C varia le ratio A lin ed to road traffic accidents
or a one ear polic for C of a motor vehicle the ase premium is determined ased on the corresponding amount sho n in the ‘ chedule of ase premium rates for C of motor vehicles’ below
seats seats ned enterprise seats ned enterprise seats ned enterprise seats ned enterprise seats ned institution seats ned institution seats ned institution seats ned institution seats a i rental vehicle seats a i rental vehicle seats a i rental vehicle seats a i rental vehicle seats a i rental vehicle seats Cit us seats Cit us seats Cit us seats Cit us seats igh a passenger transportation seats
ACEA TAX GUIDE 2018 276 CHINA
ighway passenger transportation seats ighway passenger transportation seats ighway passenger transportation seats t t t t t t t t ype ype ype ype cc cc cc and three wheeled otorcycles with sidecar Concurrent use as tractor Regionally differentiated pre iu tariffs e ecuted Concurrent use as tractor as per the docu ent ao ransportation tractor ian Chan ian o ransportation tractor
otes
• ype special purpose vehicles oil tan ers gas tan ers and li uid tan ers
• ype special purpose vehicles specific water purification vehicles tan ers e cept ype tan ers and various special purpose
otor vehicles intended for wrec re oval sweeping cleaning hoisting loading lifting agitating e cavation earth oving
refrigeration ther al insulation etc
• ype special purpose vehicles various special purpose otor vehicles fitted with per anent dedicated instru entation
intended for specialised onitoring fire fighting cash transport edical treat ent relay etc
• ype special purpose vehicles container tractors ased on the nature of use the rate for a trailer is to be calculated at of
that for a goods vehicle having the sa e tonnage
or low speed goods vehicles the pre iu rate for transportation tractors applies
f the effective period of the LC policy for a otor vehicle is less than one year the pre iu is to be calculated using the short ter pre iu tariff coefficient any ti espan less than one onth is to be regarded as one onth he calculation is done as follows first deter ine the base pre iu based on the ‘ chedule of base pre iu rates of LC of otor vehicles’ above then select fro the table below
ACEA TAX GUIDE 2018 277 CHINA
e s o e o e a oe e base o e a o o be ove e a e o es o ob a e s o e base e
o a o o s
o e o e a oe e
A
e a o s a e oa e a o a e a o A a e as o o s
A
oa a e oa o o e e o ab e oa a a e – a a e s e e e ea o o e e o ab e oa a a e – e e e o ea s o o e e o ab e oa a a e – e e e ee o o e ea s e o e e o ab e oa a a e e e e ea vo v o ea o o o e o e es o ab e oa a a e e e e ea e e o ab e oa a a e e e e ea vo v a ea
a a o a es a e a a e a o a o a a o s s as ve e e ve e e ea e a a ave e o o ab e a s ov a base a e a a e e
a o e a a e e e e b e e eva provincial people’s government.
ACEA TAX GUIDE 2018 278 CHINA
ons mers p rc asing s namel s s an s incl e in t e catalog es o recommen e mo els o s n er t e promotion an incentive pro ect can en o central government s si ies.
n ecem er ina p ate its national promotion s si ies programme ic ill e implemente rom an ar as etaile elo .
a stment coe icient s stem energ ensit c arging rate el saving per ormance .
etails are given elo
ot more t an . . o national s si
. . . . .
ACEA TAX GUIDE 2018 279 CHINA
a nerg cons mption per pa loa nit g s all not e more t an . m per g.
e e range o a atter electric s not incl ing ast c arging an pl g in ri ses s all not e less t an m constant spee met o .
c e eig t o t e atter s stem s all not acco nt or more t an o t e er eig t.
e atter energ ensit o a non ast c arging atter electric s s all e ig er t an g t e c arging rate o a ast c arging atter electric s s all e ig er t an an t e el saving per ormance o a pl g in ri s incl ing range e ten e ses s all e ig er t an .
romotion s si criteria or ne energ passenger cars an pl g in ri passenger cars incl ing range e ten e are given elo
≥ ≥ ot more t an o . . – national s si – – – .
a e ma im m spee o a atter electric passenger car s all not e lo er t an m over min tes.
e atter energ ensit o a atter electric passenger car s all not e lo er t an g. or cars ere t e val e is ig er t an g an a itional ill e availa le on t e val e o t e s si .
c epen ing on t e er eig t o a atter electric passenger car electricit cons mption per m Y in riving mo e s all compl it t e ollo ing re irements
• i ≤ g Y ≤ . .
• i ≤ g Y ≤ . .
• i g Y ≤ . .
ACEA TAX GUIDE 2018 280 CHINA
ACEA TAX GUIDE 2018 281 CHINA
•
•
•
•
• –
ACEA TAX GUIDE 2018 282 35
India
Chapter prepared by Sugato Sen [email protected]
SIAM Society of Indian Automobile Manufacturers Core 4 B, 5th Floor India Habitat Center Lodi Road IN — 110 003 New Delhi T. +91 11 24 64 78 10 F. +91 11 24 64 82 22 www.siam.in INDIA
1 AUTOMOBILE TAX
The Government of India moved away from the Excise Duty regime and introduced the Goods and Services Tax (GST) from 1 July 2017 as indicated below:
Vehicle category GST Rate (%) Passenger vehicles (petrol, diesel, CNG, electric hybrid) 28 Commercial vehicles Three-wheelers Two-wheelers Electric vehicles 12
Over and above, a State GST Compensation Cess1 was announced for a few vehicle categories to compensate the state for any loss in revenue to the states due to the introduction of GST:
Vehicle category Cess Total applied (%) rate (%) Small passenger vehicles (petrol, CNG, LPG) < 4m in length and < 1,200cc engine 1 29 Small passenger vehicles (diesel) < 4m in length and < 1,500cc engine 3 31 Mid-size passenger vehicles (> 4m in length with < 1,501cc engine) 17 45 Large passenger vehicles (> 4m in length with > 1,500cc engine) 20 48 UVs/SUVs (> 4m in length with > 1,500cc engine & >169mm ground clearance) 22 50 > 350cc two-wheelers 3 31 10 – 13-seater public transport vehicles 15 43
All the other duties like state VAT, Central Sales Tax (CST), R&D Cess, National Calamity Contingency Duty, etc have all been subsumed in GST and are no longer levied separately.
Motor Vehicle Tax/Road Tax rates are still applicable and vary according to the states. Detailed rates for different types of vehicles in different states are given in the annex below.
1 Tax
ACEA TAX GUIDE 2018 284 INDIA
STATE-WISE RATES OF MOTOR VEHICLE TAX
ACEA TAX GUIDE 20172018 300285 INDIA
INDIA
ABBREVIATIONS
AC Air Conditioning Addl Additional CC Chassis Cost GVW Gross Vehicle Weight HGV Heavy Good Vehicle Lakh Unit in the Indian numbering system equal to one hundred thousand LGV Light Good Vehicle LTT Life Time Tax LW Laden Weight MGV Medium Good Vehicle MT Metric Tonne OTT One Time Tax PA Per Annum PM Per Month PQ Per Quarter PP Per Passenger PPT Permit Period Tax PS Per Seat RLW Registered Laden Weight Rs Indian Rupee RT Road Tax SRT Special Road Tax ULW Unladen Weight VC Vehicle Cost VV Vehicle Value
ACEA TAX GUIDE 2017 301
ACEA TAX GUIDE 2018 286
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers Andhra Stage Carriage Trucks OTT: OTT: OTT Auto (4 seater): Pradesh APSRTC Basis: LW ‐ 9% of VC; ‐ 9% of VC; VC (₹) Tax ₹110 per vehicle PQ (March 2012) ‐ Urban services: 5% on LW (kg) Tax (₹) ‐ 12% in case of 2nd ‐ 12% in case of 2nd (% of VC) Gross Traffic Earnings Up to 300 404 vehicle. vehicle. <10lakh 12 Auto (6 seater): ‐ Moffusil services: 7% of 12,000– 2,967 >10lakh 14 ₹200 PS PQ
Gross Traffic Earnings 15,000 Private >15,000 2,967 + 66 Urban Service: every 250kg ‐ Ordinary services: ₹330 in excess to ₹660 (on daily mileage) Trailers: ‐ Express services: ₹822 LW (kg) Tax (₹) INDIA Moffusil services: Up to 762 230 ‐ Ordinary services: ₹441 3,048–4,000 690 to ₹948 (on daily >4,000 345 + 40 mileage) every 250kg ‐ Express services: ₹1,092 PQ to 3,500 ₹
Tractors: Contract Carriage LW (kg) Tax (₹) ‐ All India Tourist Permits: Up to 762 230 ₹3,675 PS PQ 3,048–4,000 690 ‐ State Wide Permits: >4,000 690 + 80 ₹2,625 PS PQ every 250kg ‐ District Wide Permits: in excess ₹1,207 PS PQ ‐ Idle Contract Carriage:
302 287 ₹850 PS PQ Arunachal OTT ₹40,000 Trucks: ₹2,960 PA OTT: ₹400 (5 years) OTT: ₹2,000 (5 years) ₹1,400 PA OTT: ₹450 every 3 Pradesh Tractors: ₹400 PA years ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 (March 2006) Trailers: ₹350 PA INDIA
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers Assam Basis: seating capacity Trucks Basis: ULW, OTT, LTT Basis: VC, OTT, LTT Up to 6 persons: OTT Non Transport (March 2011) No of Tax (₹) Basis: authorized capacity ULW (kg) Tax (₹) VC Tax ‐ One city or region: ₹6,000 seats Capacity Tax (₹) Up to 65 2,600 (₹ lakh) (% of VC) ₹4,000 PA Up to 10 7,500 PA; (MT) 65–90 3,600 Up to 4 4 ₹1,000 PQ Basis: passenger 1,900 PQ Up to 1 2,000 PA; 500 PQ 90–135 5,000 4–6 5 ‐ All India: carrying capacity 10–13 11,000 PA; 1–3 4,000 PA; 135–165 5,500 6–12 6 ₹6,500 PA No of Tax (₹) 2,800 PQ 1,000 PQ >165 6,500 12–15 6.5 ₹1,650 PQ seats 14–30 12,000 PA; 3–9 4,000 PA + 800 15–20 7 Up to 3 1,500 PA; 3,000 PQ for every addl MT Trailer/Side Car >20 8 400 PQ >30 12,000 PA + 110 above 3; attached: ₹1,500 4–7 3,000 PA; 1,000 PQ +200 for 800 PQ for every addl Old vehicles are
seat above 30; every addl MT Old vehicles are required to be INDIA 3,000 PQ + 28 above 3 required to be registered in Assam for every addl 9–12 9,000 PA +300 for registered in Assam on transfer from seat above 30 every addl MT on transfer from other other States. above 9; States. Depreciation to be Omni Tourist Bus: 2,250 PQ + 80 for OTT to be fixed after calculated per annum ₹15,000 PA every addl MT allowing a of tax payable for the ₹3,750 PQ above 9 depreciation as follow: same category of >12 11,500 PA + 400 Age Rate (%) vehicles at current Deluxe/Super–Deluxe for every addl MT (years) cost price: Express Buses: above 12 Up to 5 7 Age Rate (%) ₹12,000 PA + ₹120 for every 3,000 PQ + 100 5–10 10 (years) seat above 31 for every addl >10 12 Up to 5 7
₹3,000 PQ + ₹30 for every seat above 12 5–10 10 seat above 31 >10 12
Tractors:
303 288 All Assam Super Deluxe Capacity Tax (₹) contract carriage: (MT) 50,000 PA ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 ₹ Up to 2 1,000 PA; ₹12,500 PQ 250 PQ 2–5 2,000 PA; 500 PQ INDIA 5–9 4,000 PA; 1,000 PQ >9 6,000 PA; 1,500 PQ
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers Bihar Basis: seating capacity Trucks 6% of Total Cost 3% of Total Cost Cabs up to 7 seats: Passengers and (March 2011) No of seats Tax PA (₹) Basis: RLW Periodicity: 15 years Periodicity: 15 years ₹7,500 for 10 years goods: 13–26 1,583.50 + RLW (kg) Tax PA (₹) After 10 years, ₹7,500 ₹5,000 for 10 years 105.50 for Up to 500 298.50 for the next 5 years After 10 years, ₹5,000 every addl 500–2,000 298.5 + 34 for the next 5 years person for every 27–32 3,036 + 79 250kg above for every addl 500kg person 2,000–4,000 502.50 + ≥33 3,485 + 53 51.50 for for every addl every 250kg
person above INDIA
2,000kg 4,000–8,000 838.50 + 51.50 for every 250kg above 4,000kg >8,000 1,662.50 + 136.50 for every 250kg above 8,000kg
Tractors: 1% of VC, excluding VAT
304 289 Trailers: OTT RLD (kg) Tax (₹)
ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 Up to 3,000 4,000 >3,000 6,000
INDIA
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers Chhattisgarh Used as public service Trucks LTT: 5% of VC Cars: LTT Ordinary: Passengers: (March 2012) vehicle for 100Km: Basis: GVW VC Tax ₹150 PS PQ LTT 2% of VC, for Category Tax (₹) ₹300 PQ up to 2,000kg plus (₹ lakh) (% of VC) vehicles purchased Ordinary 160 PS PM + ₹85 every addl 500kg or part Up to 5 6 All India: taking loans under 10 every thereof in excess. >5 7 ₹200 PS PQ various schemes and 10km conditions as decided Express 200 PS PM + Tractors, for agricultural Jeeps: LTT by the State 15 every purposes. 6% of VC Government and 10km Basis: ULW owned by any person
ULW (kg) Tax PQ (₹) belonging to Up to 1,000 175 scheduled castes, scheduled tribes, other
1,000–2,000 255 INDIA backward classes and Trailers: minority community. ₹85 per 500kg LTT 5% of VC, for vehicles purchased and owned by other persons.
Goods: VC % of VC (₹ lakh) Up to 5 12 >5 10
Goa ₹50 PS PA ₹7,500 PA ₹150 PA Cars: All India permit non– Passengers: (March 2011) Mining: ₹9,000 PA No of Tax PA (₹) AC: ₹125 PSPA; ₹155 PA Passenger Tax: seats
305 290 Category Tax PS (₹) Up to 3 300 All India permit AC: Goods: State carriage 30 3–4 350 ₹200 PSPA ₹800 PA
ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 Tourist permit 50 4–5 400 All India 150 permit Jeeps: 900 PA ₹ INDIA
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers Gujarat Basis: seating capacity Trucks: OTT OTT OTT No of Tax (% of (March 2011) Contract carriage: Basis: GVW 6% of sale price 6% of sale price 6% of sale price seats sale price) No of seats Tax PA (₹) GVW (kg) Tax Up to 3 2.5 Up to 12 1,200 Up to 7,500 6% of sale Maxi Cab: 3–6 6
12–20 3,000 price No of Tax (% of >20 3,600 >7,500 6% of sale seats sale price) price + 650 7–12 12 ₹ Sleeper Omni Bus: PA per tonne No of seats Tax PA (₹) in excess Up to 20 9,000 PS 7,500– 8% of sale >20 12,000 PS 12,000 price
>12,000 12% of sale INDIA Luxury Omni Bus: price No of seats Tax PA (₹) Tractors Up to 20 4,620 PS Exceeding 2 tonnes: >20 6,000 PS ₹2,000 PA + ₹400 for every tonne or part thereof exceeding 2 tonnes. Tractors (agricultural purposes): 3.5% of sale price. Haryana Stage Carriage: Trucks For two–wheelers Basis: value of car LTT Motor–cabs: (March 2009)1 (i) Plying for hire and used Basis: GVW with ULW up to VV Tax rate ₹100 PSPA for the transport of GVW (MT) Tax PA (₹) 90.72kg: lump–sum (₹ lakh) (% of VV) passengers: ₹550 PSPA Up to 1.2 300 OTT of ₹150 Up to 5 2 Maxi–cabs: subject to a maximum of 1.2–6 1,200 5–10 4 ₹200 PSPA ₹35,000. 6–16.2 2,400 For two–wheelers 10–20 6
306 291 (ii) Plying for hire under a 16.2–25 3,500 with ULW exceeding >20 8
permit issued under the >25 4,500 90.72 kg, rates are as
ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 Faridabad and Gurgaon City follows: Private Bus Service Scheme: VV Tax rate ₹18,000 PA (for half body (₹ lakh) (% of VV) bus) and ₹30,000 PA (for full Up to 0.60 2 INDIA body bus). 0.60–4 4 >4 5
1 Two-wheelers and cars tax regulation as of January 2011
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers Contract Carriage: (i) Plying under a permit issued under the Faridabad and Gurgaon City Private Bus Service Scheme (2004): ₹18,000 PA (for half body bus) and ₹30,000 PA (for full body bus). (ii) Owned by any religious institution and used by exclusively for the carriage of its personnel and INDIA devotees: ₹200 PSPA. Himachal Stage carriage: Trucks: LTT for 15 years LTT for 15 years ₹350 PSPA Passengers: Pradesh ₹500 PSPA ‐ LGV: ₹1,500 PA Basis: engine capacity Basis: engine capacity ₹200 PSPA (March 2011) ‐ MGV: ₹2,000 PA Engine Tax Contract carriage: ‐ HGV: ₹2,500 PA capacity (% of Cars and Jeeps: Goods: ₹1,000 PSPA (cc) VC) Engine Tax ₹1,500 PA Tractors and Trailers: Up to 50 3 capacity (% of ₹1,500 PA >50 4 (cc) VC)
Up to 1,000 2.5 >1,000 3
Commercial pick–up jeeps: ₹1,500 PA Jammu & Commercial: Trucks: OTT Engine Tax PQ No of Tax PQ (₹) No of Tax PQ (₹) Kashmir No of seats Tax PQ (₹) ULW (kg) Tax PQ (₹) Motor cycle: ₹4,000 capacity (₹) seats seats
307 292 (March 2012) 8–21 600 Up to 1,000 400 Scooter: ₹2,400 (HP) Up to 5 250 Up to 5 250 22–33 1,000 1,000–3,600 900 Up to 14 150 >5 375 >5 375
ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 >33 1,100 3,600–8,100 1,000 Engine Tax PQ >14 500
>8,100 1,100 capacity (cc) (₹) Non–commercial: Up to 1,400 6,000 >1,400 20,000 INDIA No of seats Tax PQ (₹) Trailers: 8–21 600 ₹250 PQ 22–33 750 >33 1,000
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers Jharkhand Basis: seating capacity Trucks OTT: ₹352 Basis: Seating Basis: Seating Passengers: (March 2012) No of seats Tax PA (₹) Basis: RLW capacity capacity ₹352 PA + ₹105.50 for 27–32 3,036 + 79 RLW (kg) Tax (₹) every addl. person. for every addl Up to 500 253 PA + 29 Up to 4 persons: Up to 5 persons: person above every addl ₹616 PA + ₹105.50 for ₹616 PA + ₹105.50 for Goods: 27 up to 32 250kg or part every addl. person every addl. person ₹253 PA + ₹29 every persons thereof above above five persons. above five persons. addl 250kg or part >32 3,485 + 53 500kg thereof above 500kg. for 2,000– 432 PA + 40 every addl 4,000 every addl person above 250kg or part
33 thereof above 2 INDIA
tonnes 4,000– 760 PA + 49.50 8,000 every addl. 250kg or part thereof above 4 tonnes Tractors: ₹100 PA Trailers >8,000 kg: ₹1,568 + ₹120 for every addl 250kg or part thereof above 8,000 kg Karnataka More than 12 passengers: Trucks Basis: RLW LTT: LTT: Taxi/Cab up to 5 Passengers: (March 2010) ‐ ₹600 PQ; standing: ₹100 RLW (kg) Tax (₹) VC (₹) Tax VC Tax passengers: ₹100 PQ ₹2,500 (LTT) PS PQ Up to 2,000 10,000 LTT (% of VC) (₹ lakh) (% of VC) ‐ plying exclusively on 2,000–3,000 15,000 LTT Up to 10 Up to 5 13 Meter Taxis: ₹60 PQ For good vehicles up
308 293 routes notified by 3,000–5,500 20,000 LTT 50,000 5–10 14 to 1,500kg GVW: government: 5,500– 1,800 PQ >50,000 12 10–20 17 Cabs and maxi–cabs ₹2,500 Seating: permitted to carry 6 ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 o 12,000 >20 18 ₹300 PS PQ 12,000– 2,200 PQ Electric motor cycles: passengers: ₹750 PQ o Standing: 15,000 4% of VC Electric vehicles: 4% INDIA ₹100 PS PQ >15,000 2,200 PQ + VC Contract carriages carrying 75 every more than 12 persons: 250kg or part ‐ ₹2,500 PQ above ‐ complying with Rule 15,000kg
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers 151(2) of Karnataka Tractors: ₹1,500 LTT Motor Vehicles Rules Trailers: ₹500 LTT (1989): ₹1,000 PQ ‐ complying with Rule 151(2) of Karnataka MV Rules (1989) and covered by special permits issued under section 88(8) of Motor Vehicles Act (1988): ₹1,000 PQ ‐ complying with Rule 128 INDIA of CMV Rules (1989): ₹2,750 PQ Kerala Stage Carriage: Basis: GVW/LW OTT: Cars and jeeps Motor cabs (from 3 to Passengers: (March 2012) (i) Ordinary services: Goods carriages other than 6% of VV LTT for 15 years: 6 passengers): OTT 6% of VV For every seated passenger those fitted with tipping VV (₹ lakh) OTT tax ‐ Petrol Vehicle: (other than driver) ₹600 PS mechanism: (% of ₹240 PQ Basis: carrying PQ + ₹210 per standing VV) ‐ Diesel Vehicle: capacity passenger PQ. GVW (kg) Tax PQ (₹) Up to 5 6 ₹260 PQ No of Petrol Diesel (ii) Fast passenger and Up to 300 135 5–10 8 seats (₹) (₹) Express services: 300–1,000 220 10–15 10 Maxi-cabs (carrying 2 60 PQ For every seated passenger 1,000–1,500 420 from 7 to 12 3 120 PQ 130 PQ >15 15
(other than driver) ₹690 1,500–2,000 550 passengers): PS PQ + ₹150 per standing 2,000–3,000 705 ₹310 PQ per passenger PQ. 3,000–4,000 840 passenger Contract Carriage: 4,000–5,500 1,210
309 294 No of seats Tax PQ (₹) 5,500–7,000 1,430 Tourist motor cabs: Petrol Vehicle: 12–20 530 7,000–9,000 1,760 ‐ >20 750 ₹320 PQ
ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 9,000–9,500 1,870 ‐ Diesel Vehicle: 9,500– 2,090 ₹340 PQ 10,500 INDIA 10,500– 2,310 11,000 11,000– 2,530 12,000
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers 12,000– 2,750 13,000 13,000– 2,970 14,000 14,000– 3,080 15,000 15,000– 3,080 + 110 20,000 every 250kg or part thereof exceeding
15,000kg INDIA >20,000 5,280 + 220 every 250kg or part thereof exceeding 20,000kg
Goods carriages fitted with tipping mechanism: GVW (kg) Tax PQ (₹) Up to 300 170 300–1,000 280 1,000–1,500 530 1,500–2,000 690 2,000–3,000 880 310 295 3,000–4,000 1,050 4,000–5,500 1,510
ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 5,500–7,000 1,790 7,000–9,000 2,200 9,000–9,500 2,350 INDIA 9,500– 2,610 10,500 10,500– 2,900 11,000
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers 11,000– 3,160 12,000 12,000– 3,440 13,000 13,000– 3,710 14,000 14,000– 3,850 15,000 15,000– 3,850 + 140 20,000 every 250kg or part
thereof INDIA exceeding 15,000kg
Tractors: ₹880 PA
Trailers: ‐ For trailers not exceeding 1,000kg LW: ₹155 PQ ‐ For trailers exceeding 1,000kg LW as follow: LW (kg) Tax PQ (₹) 1,000–1,500 320 1,500–2,000 430 2,000–3,000 585
311 296 3,000–4,000 790 4,000–5,500 1,000
ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 5,500–7,000 1,320 7,000–9,000 1,540 9,000–9,500 1,650 INDIA 9,500– 1,760 10,500 10,500– 1,980 12,000
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers 12,000– 2,090 13,000 13,000– 2,200 14,000 14,000– 2,310 15,000 15,000– 2,310 + 110 20,000 every 250kg or part thereof exceeding
15,000kg INDIA >20,000 4,510 + 220 every 250kg or part thereof exceeding 20,000kg
Madhya Bus Tax PS PM (₹) Good vehicles without 7% of VC 7% of VC Basis: seating Basis: seating Pradesh category pneumatic tyres. capacity capacity (March 2011) A.C. 230 Basis: RLW No of Tax PS PQ No of Tax PS PQ Deluxe 230 RLW (MT) Tax (₹) seats (₹) seats (₹) Express 180 Up to 2 600 3–6 +1 150 Up to 3 +1 40 2–4 900 7–12 +1 450 4–6 60 Ordinary 120 4–6 1,300 Stage carriage (prime route): 6–8 1,700 Bus cat. Tax PS PM (₹) 8–10 2,100 312 297 A.C. 250 for first 10–12 2,500 100km + 20 every 12–14 2,900
ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 10km 14–16 3,300 Deluxe/ 250 for first 16–18 3,700 Express 100km + 15 every >18 3,700 + 500 INDIA 10km PQ Ordinary 240 for first All good vehicles with 100km + 10 every pneumatic tyres: 10km 1.5 times the original slab
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers Stage carriage (ordinary Good vehicles (other States, route): without pneumatic tyres): Bus cat. Tax PS PM (₹) 85% of the original slab A.C. 200 for first 100km + 15 every Trailers 10km Basis: ULW Deluxe/ 180 for first ULW (kg) Tax PQ (₹) Express 100km + 10 every Up to 1,000 28 10km >1,000 66
Ordinary 160 for first 100km + 10 every
10km INDIA
Stage carriage (Doorasth route) Bus cat. Tax PS PM (₹) A.C. 160 for first 100km + 10 every 10km Deluxe/ 140 for first Express 100km + 5 every 10km Ordinary 120 for first 100km + 5 every 10km
Contract carriage:
313 298 No of seats Tax PS PM (₹) 4–6 50
ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 7–12 +1 150 >12 +1 800
INDIA
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers Maharashtra Basis: carrying capacity Trucks LTT: 7% of VC Petrol driven: Taxi and Cool Cab: 11 times the annual (26 April Stage carriage, MSRTC, Basis: GVW VC Tax 11 times the annual rate of tax payable for 2012) BEST & others: ₹71 PP PA GVW Tax (₹) (₹ lakh) (% of VC) rate of tax payable for the relevant class of plus passenger tax of 3.5% LGV 5,400 PA or Up to 10 9 the relevant class of the vehicle. in municipal area and 17.5% 37,800 OTT 10–20 10 the vehicle. in other areas on fare MGV 7,500 PA or 7 >20 11 collected. times of Un-Metered Taxi Cab: annual rate Diesel driven: Seater Tax PA (₹) Contract carriage (ordinary as OTT VC Tax 5 550 omnibus): HGV 12,150 or 7 (₹ lakh) (% of VC) 6 650 No of seats Tax (₹ PP PA) times of Up to 10 11 7 642 6–12 1,000 annual rate 10–20 12 8 562 INDIA 12–24 1,700 as OTT >20 13 9 500 >24 1,900 10 450 Trailers CNG/LPG driven (w.e.f 11 409 Tourist: ₹5,500 PP PA (used for carrying goods): 26/06/2012): 12 375 AC Tourist Buses: ₹6,500 PP GVW (kg) Tax PA (₹) VC Tax PA 4,500–7,500 1,500 (₹ lakh) (% of VC) Tourist Taxi Non-AC: Non-AC Sleeper Berth >7,500 3,000 Up to 10 5 ₹1,000 PP PA Coach: ₹5,000 per berth PA 10–20 6 Luxury Cab: ₹4,000 AC Sleeper Berth Coach: Tractors used for >20 7 AC Tourist Taxi:
₹7,000 per berth PA agricultural purposes ₹2,000 PP PA Ordinary buses plying on exempted. Tourist Taxi without special permit: ₹5,000 PP PA AC: ₹3,000 PP PA Manipur No of seats Tax PA (₹) Private carrier: Kg Tax PA (₹) Petrol cars: ₹320 PA ₹400 PA Kg Tax (March 2009) Up to 16 960 LW (tonnes) Tax PA (₹) Up to 100 60 (₹ PA) Up to 34 2,200 Up to 1.0 400 >100 100 Diesel cars: ₹400 PA <1,000 260
314 299 Interstate 3,000 1.0–1.5 560 Up to 1,000 320 bus 1.5–2.0 720 1,000– 400
ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 2.0–2.5 880 1,500 2.5–3.0 1,040 1,500– 400+260 2,000 3.0–3.5 1,200 INDIA 3.5–4.0 1,360 4.0–4.5 1,520 4.5–5.0 1,680 5.0–5.5 1,840
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers 5.5–6.0 2,000 6.0–6.5 2,160 6.5–7.0 2,320 7.0–7.5 2,480 7.5–8.0 2,640 8.0–8.5 2,800 8.5–9.0 2,960 9.0–9.5 3,120 9.5–10.0 3,280 >10.0 3,280+320 every addl
tonne or part INDIA thereof
Public carrier: LW (tonnes) Tax PA (₹) Up to 1.0 600 1.0–1.5 760 1.5–2.0 920 2.0–2.5 1,080 2.5–3.0 1,240 3.0–3.5 1,400 3.5–4.0 1,560 4.0–4.5 1,720 4.5–5.0 1,880 5.0–5.5 2,040 5.5–6.0 2,200 315 300 6.0–6.5 2,360 6.5–7.0 2,520 ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 7.0–7.5 2,680 7.5–8.0 2,840
8.0–8.5 3,000 INDIA 8.5–9.0 3,160 9.0–9.5 3,320 9.5–10.0 3,480
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers Tractors: LW (tonnes) Tax PA (₹) Up to 2 80 2–4 160 >4 300 Trailers: ₹60 PA
Meghalaya Seating Tax PA (₹) Trucks: ₹2,250 PA and ₹525 OTT for 10 years OTT ₹3,000 for 10 ₹1,950 PA Passengers: ₹1,350 (March 2012) capacity for every addl metric tonne Kg Tax (₹) years with original PA Up to 30 5,250 above 3. Up to 65 1,050 cost price up to ₹3 >30 5,250 + 60 65–90 1,725 lakh: Goods: ₹1,125 PA Tractors: 2% of the original cost
every addl INDIA
90–135 2,400 seat Metric Tonne ₹ PA >135 2,850
Up to 2 450 OTT ₹4,500 for 10 2–5 900 years with original >5 1,500 cost from ₹3 lakh up
to ₹15 lakh: 2.5% of the original cost Mizoram ₹1,000 PS PA Trucks: ₹840 PA for vehicles ₹150 PA ₹500 PA ₹700 PA plus ₹600 of Passengers: (March 2011) Passenger Tax: ₹1,400 PA authorized to carry not passenger tax ₹250 PA plus ₹400 exceeding 1 MT plus ₹205 passenger tax PA for every addl ½ MT Goods Tax: ₹2,900 PA Goods: ₹350 PA plus ₹400 Tractors goods tax Basis: carrying capacity 301 316 Carrying Tax (₹) capacity (MT) Up to 2 125 ACEA TAX GUIDE 2018 ACEA TAX2017 GUIDE 2–3.5 250 >3.5 700
INDIA Trailers: ₹250 PA
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers Nagaland All India Tourist: ₹300 PS PA Trucks OTT 15 years OTT 15 years Local: Passengers: (March 2012) plus ₹2,500 passenger tax Basis: Payload 5% of basic cost 5% of basic cost ₹600 PA plus ₹1,000 ₹300 PA plus ₹750 of per vehicle. ₹304 per MT + ₹188 PA passenger tax per passenger tax per Good Tax: vehicle. vehicle. Rural and city buses: ₹120 Carrying Tax (₹) Zonal: PS PA plus ₹2,000 capacity (MT) ₹800 PA plus ₹1,000 passenger tax. Up to 2 500 passenger tax. 2–5 1,000 Local Maxi Cab: 5–10 1,500 ₹4,000 PA plus ₹1,250 10–20 2,000 passenger tax. 20–30 2,500 AITT Maxi Cab: ₹6,000 PA plus ₹1,500 >30 3,000 INDIA passenger tax. Agricultural tractors: ₹580 PA Odisha Basis: capacity, distance Trucks basis: RLW ULW <91kg: 5% of vehicle cost N/A N/A (March 2012) covered per day and nature RLW (MT) Tax PA (₹) ₹150 PA of service monthly Up to 1 540 Distance Tax (₹) 1–2 2,356 ULW >91kg: (km) 2–5 2,446 + 444 ₹200 PA Up to 172 PA addl addl tax 160 576 (ordinary) 5–10 3,773 + 1,182 895 (express) addl tax 160–240 196 PA addl 10–13 5,363 + 1,816 720 (ordinary) addl tax 1,120 (express) 13–16.2 7,800 + 2,640 240–320 245 PA addl addl tax 317 302 955 (ordinary) >16.2 7,800 + 2,640 1,550 (express) addl tax + 120
ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 >320 294 PA addl per addl 500kg 1,146 (ordinary) Trailers: 1,746 (express)
RLW (MT) Tax PA (₹) INDIA Up to 1 196 addl 96 For every standing 1–3 750 addl 370 passenger: ₹152 PA >3 1,500 addl 738
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers Vehicles other than stage carriage: No of Tax (₹) seats Up to 25 307 PA addl 413 >25 768 PA addl 1,032
Punjab Stage Carriage Basis: GVW Motor Lump sum 2% of motor vehicle Contract Carriage Passengers: (March 2007) ‐ Ordinary Buses: ₹2.25 per GVW Tax PA (₹) cycle tax value Maxi and Motor Cabs: ₹400 PS PA km per day (tonnes) value (₹) ₹750 PS PA
‐ Ordinary HV AC Buses (3x2 Up to 1.2 3,000 Up to 3% of INDIA seats): ₹1.00 per km per 1.2–6 4,000 15,000 value All India Tourist day 6–16,2 5,000 >15,000 4% of Permits ‐ Integral Coach (2x2 seats): value ‐ Maxi Cab: ₹600 16,2–25 8,000 ₹0.50 per km per day >25 15,000 per day Stage carriage buses ‐ Motor Cab: ₹300 coming from other states: Permit holders of tractors per day ‐ Buses countersigned under with trolleys used for reciprocal agreements: commercial purposes within Tourist permit ₹3.70 per km per day the radius of 25km from the vehicles ‐ Buses not countersigned place of permit holder Maxi and Motor under reciprocal residence: ₹2,000 PA. Cabs: agreements: ₹5.00 per km AC/ Tax per day non-AC (₹ PS PA) Non-AC 750 Mini Buses: ₹30,000 PA AC 500
318 303 City Buses Service: ₹60 PS PQ City Buses plying outside ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 municipal limits ordinary bus: ₹4.50 per km per bus
per day INDIA HV AC Buses: ₹2.00 per km per bus per day Integral Coach Buses: ₹1.00 per km per bus per day
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers Contract Carriage Tourist Buses: ‐ Ordinary and Deluxe: ₹6,000 PS PA ‐ Air Conditioned: ₹5,000 PS PA ‐ Integral Coach: ₹4,000 PS PA All India Tourist Permits: ‐ Ordinary Buses: ₹2,000 per day per vehicle ‐ Deluxe Buses: ₹3,000 per INDIA day per vehicle ‐ Air Conditioned Buses: ₹4,000 per day per vehicle ‐ Omni Buses: ₹150 per day Rajasthan Basis: seating Basis: vehicle cost OTT OTT Motor/maxi cab Passengers: (March 2011) capacity/cost of vehicle VC Tax Basis: engine capacity Basis: vehicle cost Basis: seating Basis: seating (monthly/quarterly/yearly) (₹ lakh) Engine Tax VC Tax capacity capacity/VC SRT Up to 3 2.5% of VC (max capacity (% of VC) (₹ lakh) (% of VC) No of Tax PQ No of Tax (% of purchase ₹2,250) (cc) Up to 2.5 2.5 seats (% of VC) seats cost) 3–6 1.10% of VC + Up to 125 4 2.5–6 5 Up to 5 1.25 Up to 2 8% (max No of Purchas Purchase ₹4,250 >125 6 >6 8 6–9 2.4 ₹3,000)
seats ed as d as 6–10 1% of VC + >10 3.7 3 9% (max
vehicle chassis ₹7,550 ₹6,000) 11–14 6% of VC 6% of CC >10 Road Tax: ₹8,300 >4 10% (max 15–22 9% of VC 12% of + ₹50 per lakh of ₹8,000)
319 304 CC cost above ₹10 23–32 12% of 18% of lakh as RT plus Goods: 5,050 + 50 per Basis: VC
ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 VC CC ₹ ₹ 33–42 16% of 21% of lakh of cost 10% of VC VC CC above ₹10 lakh >42 18% of 24% of as SRT INDIA VC CC Trailers: 4% of VC
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers Sikkim Omni-buses registered as Trucks: Basis: engine capacity Basis: engine capacity Basis: seating Basis: seating (September non-transport vehicles or as basis GVW Engine Tax Engine Tax capacity capacity 2011) educational institute buses: GVW (kg) Tax PA (₹) capacity (cc) (₹ PA) capacity (₹ PA) No of Tax ₹300 PA No of seats Tax PA (₹) Up to 500 1,000 Up to 80 150 (cc) seats (₹ PA) Up to 10 2,000 500–2,000 1,000 + 110 80–170 300 Up to 900 1,500 Up to 4 700 >10 2,000 + 200 every addl 170–250 450 900–1,490 1,800 >4 900
each addl 250kg or part >250 600 1,490–2,000 3,000
seat thereof above >2,000 4,500
500kg 2,000– 1,620 + 130 4,000 every addl
250kg or part INDIA thereof above 2,000kg 4,000– 2,660 + 85 8,000 every addl 250kg or part thereof above 4,000kg >8,000 4,020 + 110 every addl 250kg or part thereof above 8,000kg
Tractors: basis ULW ULW (kg) Tax PA (₹)
320 305 Up to 500 500 500–2,000 500 + 120 every
ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 addl 250kg or part thereof above 500kg 2,000– 1,220 + 125 INDIA 4,000 every addl 250kg or part thereof above 2,000kg
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers 4,000– 2,220 + 290 8,000 every addl 250kg or part thereof above 4,000kg >8,000 6,860 + 320 every addl 250kg or part thereof above 8,000kg
Trailers: basis GVW INDIA GVW (kg) Tax PA (₹) Up to 500 1,000 1,000– 500 + 50 every 2,000 addl 250kg or part thereof above 1,000kg 2,000– 700 + 80 every 4,000 addl 250kg or part thereof above 2,000kg 4,000– 1,340 + 150 8,000 every addl 250kg or part thereof above
321 306 4,000kg >8,000 3,740 + 200
ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 every addl 250kg or part thereof above 8,000kg INDIA
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers Tamil Nadu Stage carriage: ₹400 PS PQ Trucks: basis RLW LTT 8% on value Cars and jeeps: LTT Taxi: ₹4,000 for 5 Passengers: (March 2012) Surcharge 25% of RLW (kg) Tax (₹) VC Tax years LTT: 10% on value tax Up to 3,000 19,200 LT (₹ lakh) (% of VC) Tourist Taxi: ₹6,500 PPT: ₹1,400 Tourist Omni buses 3,001–5,500 950 PQ Up to 10 10 for 5 years ‐ Seating capacity <35 +1: 5,501–9,000 1,500 PQ >10 15 Goods:
₹4,900 PQ for every 9,001– 1,900 PQ RLW Tax (₹) square metre of floor 12,000 (kg) area of the vehicle 12,001- 2,100 PQ 3,000 19,200 LT ‐ 35+1 or more: ₹ 3,000 13,000 3,001– 950 PQ PS PQ 13,001– 2,500 PQ 5,500 15,000 5,501– 1,500 PQ
9,000 INDIA Tractors: basis ULW 9,001– 1,900 PQ ULW (kg) Tax PQ (₹) 12,000 Up to 2,500 110 12,001- 2,100 PQ 2,501–5,500 160 13,000 5,501–9,000 1,500 13,001– 2,500 PQ 15,000 Trailers: >15,000 2,500 + 75 RLW (kg) Tax (₹) every 250kg Up to 3,000 340 LT and part 3,001–5,500 400 PQ thereof in 5,501–9,000 700 PQ excess of 9,001– 810 PQ 15,000kg in weight 12,000 laden 12,001- 1,010 PQ 13,000 322 307 13,001– 1,220 PQ 15,000 ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 >15,000 1,220 + 50 every 250kg
and part INDIA thereof in excess of 15,000kg
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers Tripura ₹42 PS PA Trucks: ₹5,250 PA ₹220 PA Cars: ₹440 PA Passengers: (March 2011) ₹275 PA ₹180 PA Tractors/Trailers: first 500kg ₹625 + ₹250 for every addl Jeeps: Goods: 250kg ₹560 PA ₹125 PA
Uttarakhand Quarterly Trucks/Tractors/Trailers: OTT: ₹800 – ₹1,500 OTT: 2–5% of vehicle Basis: seating Passengers: (March 2012) ‐ Up to 20 seats: ₹350 + ₹70/MT for one region and cost capacity No of Tax ₹30 PS ₹85/MT above one region. No of Tax seats (₹ PQ) ‐ Up to 35 seats: ₹590 + seats (₹ PQ) Up to 3 95 + 30 PS ₹35 PS Goods tax: ₹210/MT PQ or Up to 6 230 + passenger INDIA Passenger Tax: ₹160 PS PM part and ₹85/MT for plain passenger tax contract carriage routes. tax ₹85 PS 4–6 185 + 30 PS PM passenger 7–12 350 + tax passenger Goods: tax ₹125 PS For one region: PM 70/MT + 210 per MT ₹ ₹ or part thereof and ₹85/MT for plain routes. Above one region: ₹85/MT + ₹210 per MT or part thereof and ₹85/MT for plain routes.
323 308 Uttar Pradesh <5 years old: ₹110 PS PM; Trucks/Trailers: basis GVW OTT: 7% of vehicle Cars: ₹660 PS PQ or ₹2,350 Passengers: (March 2012) ₹330 PS PQ; ₹1,200 PS PA. ‐ ₹230 PQ per tonne or cost OTT 7% of VC PS PA ₹600 PS PA. part thereof; OTT: ₹5,400 PS ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 5–10 years old: ₹115 PS PM; ‐ ₹850 PA per tonne or Jeeps: ₹345 PS PQ; ₹1,250 PS PA. part thereof. OTT 7% of VC Goods: ₹850 PA per
₹2,350 PS PA tonne or part thereof. INDIA >10 years old: ₹120 PS PM; Agriculture Trailers are OTT: ₹7,000 per tonne ₹360 PS PQ; ₹1,300 PS PA. exempted from tax. or part thereof.
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers Tractors: basis ULW ‐ ₹500 PQ per tonne or part thereof; ‐ ₹1,800 PA per tonne or part thereof. Agriculture Tractors are exempted from tax. West Bengal Stage Carriage Trucks: basis RLW LTT OTT for 5 years Up to 5 seats: Passengers: (March 2011) Basis: Seating Capacity (quarterly) Engine Tax (₹) Engine Tax (₹) ₹1,600 PA Up to 4 seats: ₹660 PA ₹31.25 PS PQ + 10% RLW (kg) Tax (₹) capacity (cc) capacity quarterly total tax Up to 2,000 150 Up to 80 1.560 (cc) Goods: GVW up to 2,000 ₹600 PA 2,000–3,500 262.50 80–170 3.125 Up to 900 10,500 + INDIA 3,500–5,500 525 170–250 4.685 special 5,500–7,000 712.50 >250 6.250 tax of
7,000–9,000 862.50 ₹4,000 9,000– 1,387.50 900–1.490 13,900 + 12,000 special 12,000– 1,875 tax of 14,000 ₹7,500 14,000– 2,062.50 1.490– 21,800 + 15,000 2.000 special 15,000– 2,325 tax 16,250 ₹10,000 >16,250 1,550/PQ + 2.000– 28,000 + 37.5/PQ 2.500 special every addl tax 250kg + 50% ₹12,500 324 309 of quarterly >2.500 30,000 + tax special
ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 25,000 4,293.75 tax ₹15,000 26,400 4,631.25 31,000 5,643.75 INDIA
Trailers: RLW (kg) Tax PQ (₹) Up to 2,000 437.50
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers 2,000–4,000 587.50 4,000–6,000 756.25 6,000–8,000 981.25 8,000– 1,337.50 10,000 10,000– 1,862.50 12,000 12,000– 2,218.75 13,000 13,000– 2,481.25 14,000
14,000– 2,743.75 INDIA 15,000 >15,000 2,743.75 PQ + ₹50 PQ every addl 250kg above 15,000
Tractors: ULW Tax ULW Tax (Kg) (₹ PA) (Kg) (₹ PA) 500 1,600 5,250 5,530 750 1,705 5,500 6,055 1,000 1,810 5,750 6,580 1,250 1,915 6,000 7,105 1,500 2,020 6,250 7,630
325 310 1,750 2,125 6,500 8,155 2,000 2,230 6,750 8,680 2,250 2,380 7,000 9,205 ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 2,500 2,530 7,250 9,730 2,750 2,680 7,500 10,255
3,000 2,830 7,750 10,780 INDIA 3,250 2,980 8,000 11,305 3,500 3,130 10,000 11,830 3,750 3,280 15,000 16,630 4,000 3,430 20,000 28,630
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers 4,250 3,955 25,000 40,630 4,500 4,480 30,000 52,630 5,000 5,005
Andaman & ₹100 PA Trucks and Tractors: ₹25 PA ₹60 PA ₹75 PA ₹60 PA Nicobar ₹150 PA Islands (31 March 2012) Chandigarh Basis: seating capacity Trucks: basis ULW Basis: vehicle cost Basis: vehicle value ₹100 PS PA ₹320 PA (31 March No of seats Tax PA (₹) ULW Tax PA (₹) (Lump sum tax) (Lump sum tax) 2009)2 Up to 30 3,000 (tonnes) VC Tax VV Tax
>30 4,200 Up to 1 337 (₹ lakh) (% of VC) (₹ lakh) (% of VV) INDIA
1–2 660 Up to 1 3 Up to 20 6 2–3 840 1–4 4 >20 8
3–4 1,200 >4 5
>4 1,500
Tractors: ₹840 PS Dadra & Nagar ₹1.50 PS PA per kilometre of Trucks: basis RLW Engine Tax PA (₹) Diesel vehicles: OTT Basis: Seating Passengers: Haveli total daily kilometres ‐ Diesel: ₹25 per 100kg capacity VC (₹ Tax Tax rate capacity Basis: seating (31 March permitted RLW (cc) lakh) rate importe ‐ Up to 4 seats: capacity 2011) OR ‐ Fuel other than diesel: Up to 50 15 d ₹400 PA ‐ Up to 3 seats used ₹24 PS PM at the option of ₹20 per 100kg RLW >50 60 vehicles ‐ For every addl for private
the operator Up to 2.5% 5% seat more than 4 purpose: ₹60 10 of up to 9: ₹50 PA ‐ Up to 3 seats used VC ‐ For every addl for hire: ₹90 >10 3% 6% seat more than 9: 326 311 of ₹40 PA Goods: VC ‐ Diesel: ₹18 per ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 Vehicles other than 100kg RLW diesel: ‐ Fuel other than diesel: ₹15 per ‐ 2.5% of VC INDIA ‐ 5% for imported 100kg RLW vehicles
2 Two-wheelers and cars tax regulation as of 5 February 2011
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers Goods tax: ‐ ₹37.50 up to 1,000kg RLW ‐ ₹60 for more than 1,000kg RLW Daman & Diu Up to 18 seats: ₹600 PA Trucks: basis RLW Basis: engine capacity ULW (kg) Tax PA (₹) Basis: seating Passengers: (31 March For every additional seat ‐ Diesel: ₹18 per 100 kg Engine Tax PA (₹) Up to 200 capacity Basis: seating 2013) over 18 seats: ₹25 PA. RLW capacity 850 ‐ Up to 3 seats: capacity ‐ Fuel other than diesel: (cc) 850– 250 ₹225 PA ‐ Up to 3 seats used Passenger Tax: ₹1.50 PS PA ₹15 per 100kg RLW Up to 50 15 1,200 ‐ Up to 4 seats: for private per km of total daily km >50 60 1,200– 350 ₹250 PA purpose: ₹60 PA permitted or ₹24 PS PM. Goods Tax: ‐ Up to 5 seats: ‐ Up to 3 seats used 2,500 INDIA ‐ ₹37.50 up to 1,000kg Additional ₹5 every 2,500– 400 ₹270 PA for hire: ₹90 PA RLW side car attached. 5,000 ‐ For every addl Goods: ‐ ₹60 for more than >5,000 60 every seat up to 7: ₹225 ‐ Diesel: ₹18 PA per 1,000kg RLW 1,000kg or PA 100kg RLW part ‐ Fuel other than thereof in diesel: ₹15 PA per excess of 100kg RLW 5,000kg Goods tax:
‐ ₹37.50 up to 1,000kg RLW ‐ ₹60 for more than 1,000kg RLW NCT of Delhi3 Basis: seating capacity Trucks: OTT: basis VC OTT: basis VC Basis: seating capacity (1 November No of Tax PA (₹) Tonnes Tax PA (₹) VC (₹) Tax VC Tax No of seats Tax PA (₹) 2012) seats Up to 1 665 (% of VC) (₹ lakh) (% of VC) (excluding
327 312 (excluding 1–2 940 Up to 2 Up to 6 4 driver) driver) 2–4 1,430 25,000 6–10 7 Up to 2 305 Up to 2 305 25,000– 4 >10 10 3–4 605
ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 4–6 1,915
3–4 605 6–8 2,375 40,000 5–6 1,130 5–6 1,130 8–9 2,865 40,000– 6 7–18 1,915 7–18 1,915 9–10 3,320 60,000 >18 1,915 +280 PP INDIA >18 1,915 +280 PP >60,000 8 PA
>10 3,320 PA + 470 PA each addl tonne
3 There is an additional increase of 25% on existing annual tax rates levied on motor vehicles propelled by diesel (w.e.f. 29/09/2011)
State/Union Buses Trucks/Goods vehicles, Two wheelers Cars/Jeeps Taxi/Cabs Auto rickshaws/ Territories Trailers and Tractors Three wheelers Tractors: Additional tax payable if vehicles are used for drawing trailers: RLW (tonnes) Tax PA (₹) Up to 2 465 >2 925
Puducherry Stage carriage: Basis: RLW Basis: engine capacity Basis: ULW N/A (1 October ‐ Urban: ₹150 PS PQ RLW (kg) Tax (₹) Engine Tax (₹) ULW (kg) Tax (₹) 2010) ‐ Inter-State: ₹260 PS PQ Up to 3,000 2,000 PA capacity Up to 700 550 PA
‐ Inter-State Ordinary: 5,500 800 PQ (cc) 4,800 LTT INDIA ₹360 PS PQ 9,000 1,200 PQ Up to 55 Nil 700–1,500 710 PA ‐ Inter-State Express: 12,000 1,700 PQ 56–75 60 PA 6,000 LTT ₹370 PS PQ 13,000 2,000 PQ 450 LTT 1,500– 910 PA Contract carriage: 15,000 2,200 PQ 75–170 110 PA 2,000 8,000 LTT No of seats Tax (₹) >15,000 200 every 850 LTT 2,000– 940 PA 6–10 4,500 PA 1,000kg >170 160 PA 3,000 8,000 LTT 10–13 6,500 PA 1,200 LTT >3,000 960 PA
13–27 325 PS PQ 8,000 LTT Tractors: >27 375 PS PQ <2,500kg ULW: ₹120 PQ Deluxe contract carriage (up >2,500kg ULW: ₹150 PQ to 54 persons): ₹900 PS PQ Ordinary contract carriage (up to 54 persons): ₹450 PS PQ
328 313 ACEA TAX2017 GUIDE ACEA TAX GUIDE 2018 INDIA 36
Japan
Chapter prepared by Michiaki Ishida [email protected]
JAIA Japan Automobile Importers’ Association 5th floor, Shiba Boat Building 3-1-15, Shiba, Minato-ku, JP — Tokyo 105-0014 T. +81 3 57 65 68 11 F. +81 3 57 65 68 47 www.jaia-jp.org JAPAN
1 TONNAGE TAX
1.1 WHAT IS TONNAGE TAX?
Tonnage Tax is a national tax related to vehicle weight.
Tonnage Tax consists of a base rate and a provisional rate.
Vehicle type Tax base Total tax (base rate + Base rate (JPY) provisional rate) (JPY) Private use Business use Private use Business use Passenger cars 0.5t/year 4,100 2,600 2,500 2,500 Buses t/year 4,100 2,600 2,500 2,500 Trucks (GVW > 2.5t) 4,100 2,600 2,500 2,500 Trucks (GVW ≤ 2.5t) 3,300 2,600 2,500 2,500 Note: GVW, gross vehicle weight
1.2 REVISIONS
1. From 2012, tax exemptions for barrier-free taxis and buses and large trucks equipped with a collision- impact-mitigating brake system (CMB) were introduced.
2. In 2014, the amount of the tax reduction applicable at the first renewal inspection was revised.
In the tax revision for 2015:
1. The environmental criteria for eco-car tax incentives were made more stringent and extended for two years from 1 May 2015 to 30 April 2017.
2. Tax exemptions for barrier-free taxis and buses were extended for three years.
3. The tax reduction for large trucks and buses equipped with a CMB was extended for three years. A new tax reduction was introduced for vehicles equipped with a stability control system (SCS).
In the tax revision for 2016:
1. Trucks and buses with a GVW of over 7.5t meeting the 2016 Diesel HDV Emission Regulations and achieving the 2015 Fuel Efficiency Standards were added to those vehicles eligible for the Tonnage Tax Eco-Car Incentives.
2. Tax rates were raised from April 2016 for private-use vehicles aged between 13 and 18 years (with a heavier levy on older vehicles). The current tax rates will remain applicable for business-use vehicles.
ACEA TAX GUIDE 2018 315 JAPAN
In the tax revision for 2017:
1. The system of eco-car tax incentives was extended for two years from 1 May 2017 to 30 April 2019. However, the environmental criteria for eco-car tax incentives will be made more stringent year by year. The criteria for 2018 are shown below.
2. Trucks and buses with a GVW of over 3.5t and less than 7.5t meeting the 2016 Diesel HDV Emission Regulations and achieving the 2015 Fuel Efficiency Standards (limited to new vehicles) will be added to those vehicles eligible for Automobile Acquisition Tax Eco-Car Incentives.
3. A new tax reduction will be introduced for buses equipped with a lane departure warning (LDW) system.
In the tax revision for 2018:
1. Tax exemptions for barrier-free taxis and buses were extended for three years.
2. The tax reduction for large trucks and buses equipped with a CMB and/or SCS were extended. A new tax reduction was introduced for trucks with a GVW of over 3.5t and buses with a GVW under 12t equipped with a Lane Departure Warning (LDW) system.
Passenger cars with capacity of 10 persons or less
Applicable only to vehicles newly registered from May 2018.
Vehicle type Environmental criteria Tax rate Emissions Fuel efficiency Electric n/a n/a Exempted Fuel-cell n/a n/a (at initial registration and Natural gas 2009 + NOx 10% reduction n/a first renewal inspection) or 2018 Plug-in hybrid n/a n/a Diesel 2009 or 2018 n/a Petrol (including petrol 2005 + 75% reduction 2020 + 50% hybrid) or 2018 + 50% reduction 2020 + 40% Exempted LPG (including LPG hybrid) 2020 + 20% 75% reduction* 2020 + 10% 50% reduction* 2020 achieved 25% reduction* 2015 + 10% 0%* Other than above No tax reduction**
* Only base rate is applied
** Total tax rate (base rate and provisional rate) is applied Note: LPG, liquefied petroleum gas; NOx, nitrogen oxides
ACEA TAX GUIDE 2018 316 JAPAN
Trucks and buses with GVW of 2.5t or less
Applicable only to vehicles newly registered from May 2018.
Vehicle type Environmental requirements Tax rate Emissions Fuel efficiency Electric n/a n/a Exempted Fuel-cell n/a n/a (at initial registration and first renewal inspection) Natural gas 2009 + NOX 10% reduction n/a or 2018 Plug-in hybrid n/a n/a Petrol (including petrol 2005 + 75% reduction 2015 + 25% hybrid) or 2018 + 50% reduction 2015 + 20% 75% reduction* 2015 + 15% 50% reduction* 2015 + 5% 25% reduction* 2015 achieved No tax reduction** Other than above No tax reduction**
* Only base rate is applied
** Total tax rate (base rate and provisional rate) is applied
Trucks and buses with GVW over 2.5t up to 3.5t
Applicable only to vehicles newly registered from May 2018.
Vehicle type Environmental requirements Tax rate Emissions Fuel efficiency Electric n/a n/a Exempted Fuel-cell n/a n/a (at initial registration and first renewal inspection) Natural gas 2009 + NOX 10% reduction n/a or 2018 Plug-in hybrid n/a n/a Petrol (including petrol 2005 + 75% reduction 2015 + 15% hybrid), or 2018 + 50% reduction 2015 + 10% 75% reduction* 2015 + 5% 50% reduction* 2015 achieved 25% reduction* 2005 + 50% reduction 2015 + 15% 75% reduction* or 2018 + 25% reduction 2015 + 10% 50% reduction* 2015 + 5% 25% reduction* 2015 achieved No tax reduction**
Diesel (including diesel 2009 + NOX and PM 10% 2015 + 15% Exempted hybrid) reduction (at initial registration and first renewal inspection) 2015 + 10% 75% reduction* 2015 + 5% 50% reduction*
ACEA TAX GUIDE 2018 317 JAPAN
2015 achieved 25% reduction* 2009 2015 + 15% 75% reduction* or 2018 2015 + 10% 50% reduction* 2015 + 5% 25% reduction* 2015 achieved No tax reduction** Other than above No tax reduction**
* Only base rate is applied
** Total tax rate (base rate and provisional rate) is applied Note: PM, particulate matter
Trucks and buses with GVW over 3.5t
Applicable only to vehicles newly registered from May 2018.
Vehicle type Environmental requirements Tax rate Emissions Fuel efficiency Electric n/a n/a Exempted Fuel-cell n/a n/a (at initial registration and first renewal inspection) Natural gas 2009 + NOX 10% reduction n/a Plug-in hybrid n/a n/a
Diesel (including diesel 2009 + NOX and PM 10% 2015 + 15% hybrid) reduction 2015 + 10% 75% reduction* or 2016 2015 + 5% 50% reduction* 2015 achieved 25% reduction* Other than above No tax reduction**
* Only base rate is applied
** Total tax rate (base rate and provisional rate) is applied
Trucks and buses with GVW over 3.5t equipped with a Collision Mitigating Brake (CMB) system, a Stability Control System (SCS) and/or a Lane Departure Warning (LDW) system
Applicable only to vehicles newly registered from May 2018.
Vehicle type Equipped with GVW (t) Tax rate Trucks CMB and SCS 3.5 < GVW ≤ 8 75% reduction (May 2018 to October 2019) 8 < GVW ≤ 20 75% reduction (May 2018 to October 2018) SCS and LDW 3.5 < GVW ≤ 8 75% reduction (May 2018 to October 2019) 8 < GVW ≤ 20 75% reduction (May 2018 to October 2018) CMB and LDW 3.5 < GVW ≤ 8 75% reduction (May 2018 to October 2019) 8 < GVW ≤ 20 75% reduction
ACEA TAX GUIDE 2018 318 JAPAN
(May 2018 to October 2018) 20 < GVW ≤ 22 50% reduction (May 2018 to October 2018) CMB, SCS and LDW 3.5 < GVW ≤ 8 50% reduction (November 2019 to April 2021) 8 < GVW ≤ 20 50% reduction (November 2018 to April 2021) CMB or SCS 3.5 < GVW ≤ 8 50% reduction (May 2018 to October 2019) 8 < GVW ≤ 20 50% reduction (May 2018 to October 2018) with LDW 3.5 < GVW ≤ 8 25% reduction (May 2018 to October 2019) 8 < GVW ≤ 20 25% reduction (May 2018 to October 2018) 20 < GVW ≤ 22 25% reduction (May 2018 to October 2020) Buses CMB and SCS 5 < GVW ≤ 12 75% reduction (May 2018 to October 2019) SCS and LDW 5 < GVW ≤ 12 75% reduction (May 2018 to October 2019) CMB and LDW ≤ 5 75% reduction (May 2018 to October 2019) 50% reduction (November 2019 to April 2021) 5 < GVW ≤ 12 75% reduction (May 2018 to October 2019) CMB, SCS and LDW 5 < GVW ≤ 12 50% reduction (November 2019 to April 2021) CMB or SCS 5 < GVW ≤ 12 50% reduction (May 2018 to October 2019) with CMB ≤ 5 50% reduction (May 2018 to October 2019) with LDW n/a 25% reduction (May 2018 to October 2019)
2 AUTOMOBILE ACQUISITION TAX
2.1 WHAT IS AUTOMOBILE ACQUISITION TAX?
Automobile Acquisition Tax is a local tax levied on the acquisition of kei, or mini-vehicles, small-sized vehicles and standard-sized vehicles.
ACEA TAX GUIDE 2018 319 JAPAN
The acquisition value is 90% of the vehicle price (excluding Consumption Tax), including integrated accessories (air conditioning, car audio, etc).
Tax rates were lowered in 2014 from 5% to 3% of the acquisition value for small and standard-sized vehicles and from 3% to 2% of the acquisition value for mini-cars.
2.2 REVISIONS
In 2012, special measures for barrier-free taxis and buses and large trucks equipped with a CMB were introduced.
In the tax revision for 2015:
1. The environmental criteria for eco-car tax incentives were made more stringent and extended for two years from 1 April 2015 to 31 March 2017.
2. Tax exemptions for barrier-free taxis and buses were extended for two years.
3. The tax reduction for large trucks and buses equipped with a CMB was extended for two years. A new tax reduction was introduced for vehicles equipped with an SCS.
In the tax revision for 2016:
Trucks and buses with a GVW of over 7.5t meeting the 2016 Diesel HDV Emission Regulations and achieving the 2015 Fuel Efficiency Standards (limited to new vehicles) were added to those vehicles eligible for Automobile Acquisition Tax Eco-Car Incentives.
In the tax revision for 2017:
1. The system of eco-car tax incentives will be extended for two years, from 1 April 2017 to 31 March 2019. However, the environmental criteria for eco-car tax incentives will be made more stringent year by year. The criteria for 2017 are shown below.
2. Trucks and buses with a GVW of over 3.5t and less than 7.5t meeting the 2016 Diesel HDV Emission Regulations and achieving the 2015 Fuel Efficiency Standards (limited to new vehicles) will be added to those vehicles eligible for Automobile Acquisition Tax Eco-Car Incentives.
3. Tax exemptions for barrier-free taxis and buses will be extended for two years.
4. The tax reduction for large trucks and buses equipped with a CMB and/or SCS will be extended for two years. A new tax reduction will be introduced for buses equipped with an LDW system.
In the tax revision for 2018:
1. A new tax reduction was introduced for trucks with a GVW of over 3.5t and buses with a GVW under 12t equipped with a Lane Departure Warning (LDW) system.
ACEA TAX GUIDE 2018 320 JAPAN
In the tax revision for 2019:
1. If Consumption Tax is raised to 10%, Automobile Acquisition Tax will be abolished as of the end of September 2019. However, an Automobile Tax Environmental Performance Levy will be introduced – see section 3.4 below.
Passenger cars with a capacity of 10 persons or less
Applicable only to vehicles newly registered from April 2018.
Vehicle type Environmental requirements Tax rate Emissions Fuel efficiency Electric n/a n/a Exempted Fuel-cell n/a n/a
Natural gas 2009 + NOX 10% reduction n/a or 2018 Plug-in hybrid n/a n/a Diesel 2009 n/a or 2018 Petrol (including petrol 2005 + 75% reduction 2020 +40% hybrid) or 2018 + 50% reduction 2020 + 30% 80% reduction LPG (including LPG hybrid) 2020 + 20% 60% reduction 2020 + 10% 40% reduction 2020 achieved 20% reduction 2015 + 10% No tax reduction Other than above No tax reduction
Note: LPG, liquefied petroleum gas
Trucks and buses with GVW of 2.5t or less
Applicable only to vehicles newly registered from April 2018.
Vehicle type Environmental requirements Tax rate Emissions Fuel efficiency Electric n/a n/a Exempted Fuel-cell n/a n/a
Natural gas 2009 + NOX 10% reduction n/a or 2018 Plug-in hybrid n/a n/a Petrol (including petrol 2005 + 75% reduction 2015 + 25% hybrid) or 2018 + 50% reduction 2015 + 20% 80% reduction 2015 + 15% 60% reduction 2015 + 10% 40% reduction 2015 + 5% 20% reduction Other than above No tax reduction
ACEA TAX GUIDE 2018 321 JAPAN
Trucks and buses with GVW over 2.5t and less than 3.5t
Vehicle type Environmental requirements Tax rate Emissions Fuel efficiency
Trucks and buses with GVW of 3.5t
Vehicle type Environmental requirements Tax rate Emissions Fuel efficiency
ACEA TAX GUIDE 2018 322 JAPAN
Trucks and buses with GVW over 3.5t equipped with a CMB and/or SCS
Vehicle type Equipped with GVW (t) Tax exemption amount from acquisition price (JPY) ≤ 8 < GVW ≤ 20 20 < GVW ≤ 22 3.5 < GVW ≤ < GVW ≤ 2 5 < GVW ≤ 12 GVW ≤ 5 5 < GVW ≤ 12
Buses with GVW over 12t equipped with a LDW system
Vehicle type Equipped with GVW (t) Tax exemption amount from acquisition value (JPY) 3.5 < GVW ≤ 8 8 < GVW ≤ 20 20 < GVW ≤ 22 ≤ 12
3 AUTOMOBILE TAX
3.1 AUTOMOBILE TAX ENGINE DISPLACEMENT LEVY
3.2 GREEN AUTOMOBILE TAXATION
ACEA TAX GUIDE 2018 323 JAPAN
3.3 REVISION
In the tax revisions of 2016:
In the tax revisions for 2017:
Passenger vehicles with a capacity of 10 persons or less (April 2017 to March 2019)
Vehicle type Environmental criteria Tax rate Emissions Fuel efficiency
ACEA TAX GUIDE 2018 324 JAPAN
Trucks and buses with GVW of 2.5t or less (April 2017 to March 2019)
Vehicle type Environmental criteria Tax rate Emissions Fuel efficiency
Trucks and buses with GVW of over 2.5t up to 3.5t (April 2017 to March 2019)
Vehicle type Environmental criteria Tax rate Emissions Fuel efficiency
Trucks and buses with GVW over 3.5t (April 2017 to March 2019)
Vehicle type Environmental criteria Tax rate Emissions Fuel efficiency
Criteria for an increase in Automobile Tax
Vehicle type Ongoing scheme (April 2014 to March 2019)
ACEA TAX GUIDE 2018 325 JAPAN
Vehicle type Year/month of initial registration of the vehicle inspection certificate
Table of Automobile Tax rates
Passenger vehicles
Engine displacement (l) Private use (JPY) Business use (JPY) ≤
Trucks
Maximum load (t) Private use (JPY) Business use (JPY) ≤
ACEA TAX GUIDE 2018 326 JAPAN
Buses
Capacity (persons) Private use (JPY) Business use (JPY) Route bus Other than route bus ≤
3.4 AUTOMOBILE TAX ENVIRONMENTAL PERFORMANCE LEVY
4 MINI-VEHICLE (KEI CAR) TAX
4.1 WHAT IS MINI-VEHICLE TAX?
kei
Definition of a mini-vehicle (kei car)
Maximum length (m) Maximum width (m) Maximum height (m) Maximum displacement (cc)
ACEA TAX GUIDE 2018 327 JAPAN
4.2 REVISIONS
In the tax revision for 2016:
In the tax revision for 2017:
Vehicle type Environmental criteria Vehicle category/purpose of Tax rate (JPY) Emissions Fuel efficiency use 2016 onward
ACEA TAX GUIDE 2018 328 JAPAN
4.3 MINI-VEHICLE TAX RATES
Vehicle type Private use (JPY) Business use (JPY)
4.4 MINI-VEHICLE TAX ENVIRONMENTAL PERFORMANCE LEVY
ACEA TAX GUIDE 2018 329 37
Korea
Chapter prepared by Songhee Chung [email protected]
KAMA Korea Automobile Manufacturers’ Association Banpodaero 25 Seocho-gu KR — 06710 Seoul T. +82 2 3660 1852 www.kama.or.kr KOREA
1 TAXES ON ACQUISITION
1.1 STRUCTURE OF AUTO TAXATION
Type of taxes Remarks Purchase Individual consumption tax National tax Education tax National tax VAT National tax Registration Acquisition tax Local tax Public bond Local tax Possession Annual vehicle tax Local tax Education tax Local tax Use Fuel excise tax National tax Education tax National tax Motor fuel tax Local tax VAT on fuel National tax
1.2 TAX RATES
1.2.1 Individual consumption tax (only for passenger cars)
Vehicle category Tax rates Remarks
1,000cc Exempted Education tax: 30% of excise tax
> 1,000cc 5% of ex-factory price VAT: 10% of (ex-factory price + excise tax + education tax) Hybrids/PHEVs Temporary tax reduction: Education tax cut: (plug-in hybrid electric vehicles) max KRW 1m per car max KRW 0.3m per hybrid car (January 2013-December 2018) (January 2013-December 2018)
Electric vehicles 5% of ex-factory price Education tax cut: Temporary tax reduction: max KRW 0.9m per car max KRW 3m per car (January 2012-December 2020) (January 2012-December 2020) FCEVs Temporary tax reduction: Education tax cut: (fuel-cell electric vehicles) max KRW 4m per car max KRW 1.2m per car (January 2017-December 2019) (January 2017-December 2019)
ACEA TAX GUIDE 2018 331 KOREA
1.2.2 Acquisition tax
Vehicle category Tax rates Remarks ≤ 1,000cc Temporary exemption Retail price: ex-factory price + excise (January 2013-December 2018) tax + education tax + VAT
Passenger cars 7% of (retail price minus VAT) Temporary exemption for households with 3 children or more: o 7-10 seaters: exemption o under 7 seaters, max KRW 1.4m tax exemption Commercial vehicles 5% of (retail price minus VAT) Temporary exemption for households with 3 children or more. o Bus: < 15 seaters o Truck: < 1t Hybrids/PHEVs Temporary tax reduction: (plug-in hybrid electric max KRW 1.4m per car vehicles) (January 2013-December 2018) Electric vehicles Temporary tax reduction: max KRW 2m per car (January 2017-December 2018) max KRW 1.4m per car (January 2019-December 2019) FCEVs Temporary tax reduction: (fuel-cell electric vehicles) max KRW 2m per car (January 2017-December 2018) max KRW 1.4m per car (January 2019-December 2019)
1.2.3 Public bond (passenger cars)
Vehicle category Tax rates ≤ 1,000cc Exempted 1,001-1,599cc 9% of retail price minus VAT 1,600-1,999cc 12% of retail price minus VAT ≥ 2,000cc 20% of retail price minus VAT MPVs 5% of retail price minus VAT (multipurpose vehicles) Electric vehicles: Length Width Height 9% of retail price minus VAT ≤ 4.7m ≤ 1.7m ≤ 2.0m Exceeding any of the sizes above 12% of retail price minus VAT
Exceeding all of the sizes above 20% of retail price minus VAT
1.2.4 Annual vehicle tax (passenger cars)
Vehicle category (cc) Tax rates (KRW) Remarks ≤ 1,000 80/cc Education tax: 30% of annual vehicle tax Tax reduced by 5% per year 1,001-1,600 140/cc (up to max 50%) starting from the third year after the > 1,600 200/cc initial registration of a new car
ACEA TAX GUIDE 2018 332 KOREA
1.2.5 Fuel excise tax (Transportation-Energy-Environment Tax)
Fuel Tax rates (KRW) Remarks Petrol 529/l Applicable rates are adjustable ± 30% of legal rates: Diesel 375/l Petrol: KRW 475/l LPG 275/kg Diesel: KRW 340/l (liquefied petroleum gas) LPG: KRW 252/kg
Education tax: 15% of fuel excise tax
VAT: 10% of ex-factory price + excise tax + motor fuel tax + education tax
Mini cars receive a refund of max KRW 200,000 pa (valid until December 2018)
1.2.6 Motor fuel tax
Newly introduced in 2000 to make up for the loss of provincial government tax revenue resulting
from the reduction of annual vehicle tax.
Fuel Tax rate Remarks Petrol, diesel 26% of fuel excise tax Legal rate: 36%
ACEA TAX GUIDE 2018 333 38
Russia
Chapter prepared by Olga Zueva [email protected]
AEB Association of European Businesses supported by Nissan Manufacturing RUS Butyrsky Val 68/70, Building 1 RU — 127055 Moscow T. +7 495 234 27 64 www.aebrus.ru RUSSIA
1 IMPORT DUTIES
Russia continues to fulfil its commitments to the World Trade Organization (WTO) by downsizing a number of import duties. The automotive industry is among the frontrunners in this duty-reduction drive. By 2019, the rates will be reduced to 15% for new passenger vehicles, to 10-15% for various SUVs and to 20% for used vehicles (up to seven years old).
Starting from 1 September 2017, the following import duties on passenger vehicles are in place for legal entities:
Vehicle type Tariff, ad valorem (%) New vehicles (less than three years old) 20 New full-size SUVs (kerb weight less than 5,000kg, engine size more than 4,200cc) 14.3 Used vehicles (less than seven years old) 25
For new vehicles (less than three years old) and used vehicles (less than seven years old), a specific rate depending on the engine size is also applied: the percentage of invoice value mentioned above should be compared with the amount depending on the vehicle’s engine size mentioned below – the biggest data should be applied.
Petrol engine, size (cc) Tariff (€/cc) ≤ 1,000 0.33 1,001-1,500 0.37 1,501-1,800 0.42 1,801-3,000 0.60 > 3,000 0.78 Diesel engine, size (cc) Tariff (€/cc) ≤ 1,500 0.40 1,501-2,500 0.60 > 2,500 0.78
The customs duties payable by individuals importing passenger vehicles differ from those payable by legal entities. The following rates are applied:
ACEA TAX GUIDE 2018 335 RUSSIA
c
cc Tariff (€/cc) ≤
cc Tariff (€/cc) ≤
s s s s s s s s s
cc Tariff (€/cc) ≤
cc Tariff (€/cc) ≤
c € Tariff (€/cc) ≤
ACEA TAX GUIDE 2018 336 RUSSIA
a r ic
i i (cc) Tariff a a r Tariff (€/cc) ≤
a r ic
i i (cc) Tariff a a r Tariff (€/cc) ≤
–
ACEA TAX GUIDE 2018 337 RUSSIA
T
i ( ) a ( / ) ≤ ≥
T
‘ ’
(if the transaction is at arm’s length)
T T T
ACEA TAX GUIDE 2018 338 RUSSIA
he fe eral go ernment sets forth asic rates he rates e en on the engine o er (in horse o er) he regions of ssia (incl ing for instance osco an t eters o rg) are entitle to increase (or re ce) the asic rates to times ehicles ith an engine o er of to h can e ta e at a lo er rate (or com letel e em te ) ach region can im ose ifferent rates e en ing on the age of the ehicle or its emissions s a res lt the ta can ar significantl from region to region
he follo ing trans ort ta rates are c rrentl in lace ( itho t the l r s rcharge)
r ( ) a ic ra ( / ) c r i ( ) ( / ) r r r i ( ) ( / ) ≤ s an e am le
he go ernment is c rrentl consi ering the ossi ilit of transforming the trans ort ta into an ecological ta in one to t o ears
ince a s ecial s rcharge has een im ose on l r ehicles he s rcharge is a lica le to assenger ehicles ith a al e of more than million he s rcharge e en s on a vehicle’s a erage al e he a erage al e is etermine the inistr of n str an ra e ase on ata o taine from car man fact rers an official im orters f information from man fact rers an official im orters is not a aila le for an reason it can e o taine from other so rces (eg catalog es) s a r le recommen e retail rices for ne asic mo els of corres on ing ehicles are consi ere for the r ose of etermining the al e of ehicles s ect to the l r s rcharge he s rcharge is a lica le ntil a ehicle reaches a certain age his age iffers for ifferent rice categories of l r ehicles
rc ar (c ffici rc ar (c ffici ic a ic a ra r a ) ra r a ) ( i i ) a a i ri c r ar i fr a ar ( ar )
ACEA TAX GUIDE 2018 339 RUSSIA
e e e he ssi ve e i ce is s l sc e ee vehicles i e i ssi i es l i e s c l c e s i e s vehicles he he c ies he s s i e e e e e h ee i ic l c i i s e e e e e s isc ssi s i h he he he ch s ch e e es l i es l i e ece e s e cc i he e es l i he is s l ee is le ll i e s l c l c e s i h e e i s
he is s l ee is i he e sh l e se s i l e he c e i evel e e li e vehicles s s e i ssi s e s is le s ec cle s e s he ee e es si le he s se e ec cli vehicles he es he is s l ee sse e vehicles i e e e i he vehicle’s e i e is l ce e he es se vehicles e si i ic l hi he i e isc e i s s ch vehicles
i ffici ffici ic ffici ffici ic (cc) ic (a r ar i fr ic ( r ( r a r ar ) a ar a r ar ) (a r ar i fr i r c ) a ar i r c ) lec ic e i e
he ve c e icie s e lic le he se i sse e vehicles
he c e icie s c lc l i he is s l ee sse e vehicles i e i ivi ls e s l ses e si i ic l l e h h se le l e i ies e vehicles se vehicles hese es e e he vehicle’s e i e is l ce e
ACEA TAX GUIDE 2018 340 RUSSIA
T
ch he ssi ve e e es l i i ci he i ‘i s i l sse l ’ se i c i i s e hich l c l ile c e s c l li e ce i ies i s c e s l c l sse l ce i vehicles i cl i sse e vehicles h i e he i he es l i s esse i l he overnment’s s e e ve e he ive i s h h i c e se i ves e s i l c l c i
e he i s i l sse l e i e l c l c i i cl e el i i i sse li he i s ll i sse e c i c e e i e he i s ll i he e i s ee i s s e si e h s s s e elec ic l e i e e e i c e s i l c l es i i i he i ves s e i e h ve e e e i s eci l ee e i h he ssi i is c ic evel e
c l c e s h ici e i he i s i l sse l e i e e e e e e i l e e c e s ee e he sse l vehicles s he c e s he e i s e ce
he e i i e he ssi ve e e e c i i s l c l c e s i ci e i i les e he e c i i s ei c e s c i s c e s e s eci l c i i s e i i l i ies il he e he i e i e e s e s ll s
• c i vehicles e i c le el e c i cili ies vehicles e i e is i cili ies hich s e e
• less h vehicles ce s h ve l c ll ce e i es e es
• he level l c lis i s e ch i he i s si e s
• c e se i i i vehicles ce i he i s h ee e s ee e
• c e s s c e e ese ch evel e ce es
he ssi ve e i i i e he l i s e he evel e he ive i s he e i il h l se l e s e i i ies he i s i e s evisi s he i ves e e i e c e s s ell s evel i e s vehicles s lies i c e si l c l c i c e s he s e s e ec e e ve he ve e i i i is s ill i l ce he e
e i c e i c le el is sse le i c i i s ee e sse le vehicle
ACEA TAX GUIDE 2018 341 RUSSIA
T T T
r o s t n ent ves re rov e n er e er n re on ro r mmes
e e onom ones ve een re te n some re ons o ss or n str m n t r n ets o tt m r e on s ov e o t rst n ver ovs e on n or rese r n eve o ment e eno r os o oms t eters o r n os o e on t rst n rt ermore s e e onom one s een est s e n n n r on t e s s o s e e er
o ttr t omest n ntern t on s nesses m n re ons m e t n ent ves v e n s e re s or n to t e so e ster r n e e n ent ves rov e t e re on e s t on re s m r to t e t re me n t e s e e onom ones
t o t e t re t ons m er n t e r et s rom re on to re on t e m n ttr t ons re re e ro t t r te n re e or ero r te or t on ro ert n or n or e m e r m n t rers o te n os o re ent t e o er r te o or or te ro t t e to t e et o os o n to ero r te o or or te ro ert t
n t on vo r e e re t on re me s v e to res ents o t e s e e onom ones e er so rov es or rote t on rom n es n e er t e s t on
oreover res ents o s e e onom ones en o stoms n ent ves e n t e terr tor o s e e onom one ree stoms one ro e re es e ore n oo s m e m orte to t e s e e onom one n se t ere t o t ment o stoms t es n t es n t o t n non t r m t t ons
rt ermore n to er ne nvestment o ort n t rose n ss t e ree ort o vosto s s e ster s s t te n t e r mors re on n s r e me t oost n t e o e onom es ents o t e ree ort re ent t e to t n ent ves s s re e ro t t r te n re e so se r t ontr t ons r tes s n t e s e e onom ones s sse ove ree stoms one o er tes n t e terr tor o t e ree ort
ACEA TAX GUIDE 2018 342 RUSSIA
OEMs’ i s s i i i s i s s s
i s s i i ssi s i s s s i i i s s is is i s i i i ssi i s i s i s i i s i s i i s s s s s si ss i i i i s s i s i i i s i s s s s i s s s i is i i i s is i i s i s i i s i s i is s i s i s ss i i Mi is s s i ssi
i s i i s i s i i i E i ssi i E si E i i E E i s E s s i i si i i s i i s i i i i s s s i i ss s s i i s i i i i i si s E i E E i s is s i s si i i
ssi s i i i i i s i i i i s E s i i i i s E i s i s s s i s s is ssi
ACEA TAX GUIDE 2018 343 39
Turkey
Chapter prepared by Ozlem Gucluer [email protected]
OSD Automotive Manufacturers’ Association of Turkey Atilla Sokak 10 Altunizade TR — 34676 Istanbul T. +90 216 318 29 94 F. +90 216 321 94 97 www.osd.org.tr TURKEY
1 TAXES ON ACQUISITION
1.1 VAT
The purchase of motor vehicles is subject to VAT at the rate of 18%.
1.2 CONSUMPTION TAX
The purchase of a motor vehicle is also subject to Special Consumption Tax (SCT), the rates of which are now dependent on the engine capacity and pre-tax sales price. The total amount of tax for a passenger car with an engine capacity of maximum 1,600cc and pre-tax price of maximum TRY 46,000 is calculated as follows:
Pre-tax price TRY 100 SCT (%) 45 (per car with an engine capacity of maximum 1,600cc, pre-tax price maximum TRY 46,000) Price after SCT (100 1.45) = TRY 145 VAT (%) 18 Total price (145 1.18) = TRY 171.1 Total tax (%) 71.1
CN Type of vehicle SCT VAT TOTAL TAX code (%) (%) (%) 87.02 Motor vehicles designed for the transport of passengers with more than 10 seats including driver
Minibus 9 18 28.6
Midibus 4 18 22.7
Bus 1 18 19.2
87.03 Passenger cars and other motor vehicles principally designed for the − 18 − transport of passengers (excluding those listed under CN code 87.02, but including station wagons and racing cars): Only passenger cars, station wagons, racing cars, off-road vehicles, etc (including armoured vehicles to carry money), motor caravans, motor vehicles operated with electric power, gas, solar energy, etc. Excluding ambulances, vehicles designed to carry convicts, funeral cars, motor vehicles designed for special purposes such as leading fire trucks, vehicles driven by compression-ignited internal combustion engines equipped with pistons and designed to travel particularly on snow (diesel or semi-diesel) or motor vehicles driven by spark-ignited internal combustion engines equipped with pistons, and others (golf carts and other similar vehicles). Motor vehicles (excluding those having all their wheels driven or may be driven by the engine, passenger cars, station wagons, racing cars and off-road vehicles) used in hauling goods, and with a maximum weight of 3.5t and a passenger carrying capacity1 less than 50% of maximum load capacity (total weight of load including the driver and passengers that a vehicle can carry safely)
1 Passenger carrying capacity is calculated by multiplying the total number of passengers including the driver by 70kg. In this calculation, even if there are no regular seats in the vehicle, any fixed facilities provided for mounting seats shall be considered as seats.
ACEA TAX GUIDE 2018 345 TURKEY
Maximum Piston displacement 15 18 35.7 loading capacity < 2,000cm3 ≤ 850kg Maximum Piston displacement 15 18 35.7 loading capacity < 2,800cm3 > 850kg Powered by electric motor only 10 18 29.8
With nine seats including driver Piston displacement ≤ 3,200cm3 15 18 35.7
Powered by electric motor only 10 18 29.8
Others Pre-tax price: ≤ TRY 46,000 45 71.1 ≤ 1,600cm3 18 46,000 > TRY ≤ 80,000 50 77.0 > TRY 80,000 60 88.8 Pre-tax price: ≤ TRY 114,000 100 136.0 Additional electric motor > 50kW, 1,600 > cm3 ≤ 2,000 ≤ 1,800cm3 and 18 pre-tax price: ≤ TRY 57,000 45 71.1 Engine capacity 57,000 > TRY ≤ 91,000 50 77.0 > TRY 91,000 110 147.8 Additional electric motor > 100kW, 2,000 < cm3 ≤ 2,500 and pre-tax price: > 2,000cm3 ≤ TRY 114,000 100 18 147.8 Additional electric motor > 100kW and > 2,500cm3 110 136.0 Others 160 206.8 Powered by electric motor only
≤ 85kW 3 21.25 Motor power 85 < kW ≤ 120 7 18 26.3 > 120kW 15 35.7 87.04 Motor vehicles designed for the transport of goods (only those subject to recording and registration) Of those with a maximum loaded weight under 4,700kg and with seating other than the driver’s seat, or with side windows other than those besides the driver’s seat (excluding those of vehicles without a covered body whose piston displacement is > 3,200cm3) ≤ 3,000cm3 10 29.8 Engine capacity 3,000 < cm3 ≤ 4,000 52 18 79.4 > 4,000cm3 75 106.5 Powered by electric motor only ≤ 85kW 10 29.8 Motor power 85 < kW ≤ 120 52 18 79.4 > 120kW 75 106.5 With a covered body and with a maximum loading capacity under 620kg Electric motor only 10 18 29.8
Others 10 18 29.8
Others Electric motor only 4 18 22.7
Others 4 18 22.7
ACEA TAX GUIDE 2018 346 TURKEY
2 TAXES ON OWNERSHIP
2.1 MOTOR VEHICLE TAX
The motor vehicle tax for passenger cars is based on the vehicle’s engine capacity, pre-tax sales price and its age. The annual rates for 2018 in Turkish lira are as follows:
Passengers cars registered as of 1 January 2018
Engine capacity Pre-tax price Age of vehicle (in years) (cc) (TRY) 1-3 4-6 7-11 12-15 ≥ 16
Passenger cars TRY
≤ 1,300 ≤ 40,000 743 518 290 220 78 40,000 < TRY ≤ 70,000 817 570 319 242 86 > 70,000 892 622 348 264 94 1,301 – 1,600 ≤ 40,000 1,294 970 563 398 153 40,000 < TRY ≤ 70,000 1,423 1,067 619 437 168 > 70,000 1,553 1,164 675 477 183 1,601 – 1,800 ≤ 100,000 2,512 1,964 1,156 705 274 > 100,000 2,741 2,142 1,262 770 299 1,801 – 2,000 ≤ 100,000 3,957 3,048 1,792 1,067 421 > 100,000 4,317 3,326 1,955 1,164 459 2,001 – 2,500 ≤ 125,000 5,936 4,309 2,692 1,609 637 > 125,000 6,476 4,701 2,937 1,755 695
2,501 – 3,000 ≤ 250,000 8,276 7,200 4,498 2,420 888
> 250,000 9,029 7,854 4,907 2,640 969 3,001 – 3,500 ≤ 250,000 12,603 11,340 6,831 3,410 1,251 > 250,000 13,749 12,371 7,452 3,720 1,365 3,501 – 4,000 ≤ 400,000 19,815 17,111 10,077 4,498 1,792 > 400,000 21,617 18,666 10,994 4,907 1,955 ≥ 4,001 ≤ 400,000 32,431 24,320 14,403 6,474 2,512 > 400,000 35,379 26,531 15,713 7,062 2,741 Note: the exchange rate is €1 = TRY 4.7 (as at 14 February 2018)
Passengers cars registered before 31 December 2017 (included)
Engine capacity Age of vehicle (in years) (cc) 1-3 4-6 7-11 12-15 ≥ 16 Passenger cars TRY < 1,300 743 518 290 220 78 1,301 – 1,600 1,294 970 563 398 153 1,601 – 1,800 2,284 1,785 1,051 641 249 1,801 – 2,000 3,598 2,771 1,629 970 383
ACEA TAX GUIDE 2018 347 TURKEY
2,001 – 2,500 5,396 3,918 2,448 1,463 579 2,501 – 3,000 7,524 6,545 4,089 2,200 808 3,001 – 3,500 11,458 10,309 6,210 3,100 1,138 3,501 – 4,000 18,014 15,555 9,161 4,089 1,629 > 4,000 29,483 22,109 13,094 5,885 2,284 Note: the exchange rate is €1 = TRY 4.7 (as at 14 February 2018)
The motor vehicle tax for motorcycles is based on the vehicle’s engine capacity and its age. The annual rates for 2018 in Turkish lira are as follows:
Engine capacity Age of vehicle (in years) (cc) 1-3 4-6 7-11 12-15 ≥ 16 Motorcycles TRY 100 – 250 139 105 77 49 19 251 – 650 288 218 139 77 49 651 – 1200 739 440 218 139 77 > 1200 1,791 1,184 739 587 288 Note: the exchange rate is €1 = TRY 4.7 (as at 14 February 2018)
The annual rates for minibuses, vans, motor caravans, buses, trucks, pick-ups and road tractors for 2018 in Turkish lira are as follows:
Age of vehicle (in years)
1-6 7-15 ≥ 16 Motor vehicle type TRY Minibus 888 587 288 Van or motor caravan (engine capacity) ≤ 1,900cc 1,184 739 440 > 1,900cc 1,791 1,184 739 Bus (seating capacity) up to 25 persons 2,241 1,339 587 26-35 persons 2,687 2,241 888 36-45 persons 2,291 2,537 1,184 ≥ 46 persons 3,587 2,991 1,791 Pick-up, truck or road tractor (GVW) ≤ 1,500kg 797 529 260 1,501-3,500kg 1,611 935 529 3,501-5,000kg 2,421 2,014 797 5,001-10,000kg 2,687 2,283 1,071 10,001-20,000kg 3,229 2,687 1,611 ≥ 20,001kg 4,039 3,229 1,877 Source: Official Journal
ACEA TAX GUIDE 2018 348 TURKEY
3 TAXES ON MOTORING
3.1 FUEL TAXES
Fuel price is determined by the free market, depending on global crude oil prices, and is subject to VAT and SCT. SCT has a fixed value and the VAT rate is 18%.
As of November 2017, on the basis of fuel prices, the total amount of tax as a percentage of pre-tax value is 138% for petrol and 105% for diesel2.
2 Source: Regulatory Authority for Energy Markets ACEA TAX GUIDE 2018 349 40
USA
Chapter prepared by Tricia Waite [email protected]
Alliance of Automobile Manufacturers 803, 7th Street, NW Suite 300 USA — Washington, DC 20001 T. +1 202 326 5500 www.autoalliance.org USA
1 OVERVIEW OF VEHICLE TAX PROVISIONS IN THE UNITED STATES
In the United States, most vehicle taxes and fees are imposed at the state rather than at the federal level. However, a notable exception is a measure in the federal tax code called the ‘gas guzzler tax’. More recently, the tax code has been utilised to promote the purchase of electric vehicles (EVs) and plug-in hybrid electric vehicles (PHEVs) by providing tax credits to the purchaser.
Most US states impose state sales taxes on most purchases, including vehicles. Sales taxes are added to the price of goods or services that are purchased in the United States. A sales tax is a tax on consumption, which is displayed as a percentage of the sale price. Sales taxes are assessed by every state except Alaska, Delaware, Montana, New Hampshire and Oregon. Hawaii has a similar tax, although it is charged to businesses instead of consumers. In some cases, for example New York State and California, sales taxes are also assessed at the county or municipal level. California has the highest state sales tax, at 7.25%, which can result in a total tax of up to 10.75% once local sales tax is included.
All US states impose vehicle registration fees. These vehicle registration fees are imposed on all vehicles regardless of vehicle age and are generally collected annually.
This chapter briefly describes the federal gas guzzler tax and electric vehicle tax credits, and then for illustrative purposes describes taxes and fees imposed by three states: California, North Carolina, and New York.
FEDERAL TAXES
Gas guzzler tax
The Energy Tax Act of 1978 established a gas guzzler tax on the sale of new vehicles whose fuel economy fails to meet certain statutory levels. The gas guzzler tax applies only to cars (not lorries) and is collected by the federal Internal Revenue Service (IRS). The purpose of the gas guzzler tax is to discourage the production and purchase of fuel-inefficient vehicles. The fuel economy figures used to determine the gas guzzler tax depend on values published by the Environmental Protection Agency, which estimates vehicle fuel economy in miles per gallon based on a combined estimate of highway and city driving. The amount of any applicable gas guzzler tax paid by the manufacturer will be disclosed on the automobile’s fuel economy label, shown as a window sticker on new cars.
ACEA TAX GUIDE 2018 351 USA
Fuel economy rating (miles per gallon) Tax ($) ≥ ≥ − ≥ − ≥ − ≥ − ≥ − ≥ − ≥ − ≥ − ≥ − ≥ −
FEDERAL TAX CREDITS
Electric vehicle and plug-in hybrid electric vehicle tax credits
’
EXAMPLES OF VEHICLE TAX POLICIES IN US STATES
1.3.1 California
Vehicle licence fees
Vehicle registration, sales and use taxes
ACEA TAX GUIDE 2018 352 USA
‘ ’
Total registration fees $296.00 Total use/sales tax $1,900.00 Grand total registration fees $2,196.00
1.3.2 North Carolina
Motor vehicle property tax
–
Sales tax/highway use tax
ACEA TAX GUIDE 2018 353 USA
’
Vehicle registration fees
Title and register Fee ($) use tax: based on vehicle’s purchase price or value
1.3.3 New York
State and locality sales tax
Vehicle registration fees
ACEA TAX GUIDE 2018 354 USA
Weight (lbs) Fee ($) or ore
he irst ti e a vehicle is re istered additional ori inal re istration ees appl a ountin to or vehicle plates or a title certi icate and the sales tax he a ount o the sales tax depends on the purchase price and localit here is also a ini u t o ear ee o or a vehicle that has six or ore c linders or or an electric vehicle
ACEA TAX GUIDE 2018 355 USA
New York City tax rates
n the case o tan ible personal propert includin otor vehicles the e or it sales tax rate is in addition to the e or tate sales and use tax o and the etropolitan o uter ransportation istrict surchar e o ivin a total sales and use tax rate o
he cit char es a tax and an additional surtax on par in ara in or storin otor vehicles in anhattan ou are a resident o anhattan and o n a otor vehicle re istered in anhattan ou a be eli ible or a anhattan resident par in tax exe ption ro the surtax or those ho uali the tax rate is instead o
Vehicle use taxes and supplemental fees for passenger vehicles
esidents o e or it and several counties in e or tate ust pa a vehicle use tax hen the re ister a passen er vehicle or rene a passen er vehicle re istration he e or tate epart ent o otor ehicles collects the taxes or the cit and the counties he table belo indicates hich counties are a ected b a vehicle use tax s noted in the table residents o the counties in the etropolitan o uter ransportation istrict also pa a supple ental ee or each ear the re istration is in e ect
New York City — all counties
ounties ount o vehicle use tax supple ental ee
ronx in s roo l n e or ll passen er vehicles: or t o ears per ear anhattan ueens ich ond taten sland upple ental ee: or t o ears per ear
County Weight (lbs) Use tax Albany ≤ or t o ears ear ≥ or t o ears ear Allegany ≤ 3,500 or t o ears ear ≥ or t o ears ear Broome ≤ 3,500 or t o ears ear ≥ or t o ears ear Cattaraugus ≤ 3,500 or t o ears ear ≥ or t o ears ear Chautauqua ≤ 3,500 or t o ears ear ≥ or t o ears ear Chemung ≤ 3,500 or t o ears ear ≥ or t o ears ear Clinton ≤ 3,500 or t o ears ear ≥ or t o ears ear Cortland ≤ 3,500 or t o ears ear ≥ or t o ears ear Dutchess ≤ 3,500 or t o ears ear
ACEA TAX GUIDE 2018 356 USA
≥ or t o ears ear upple ental ee or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ll ei hts or t o ears ear upple ental ee or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear upple ental ee or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear upple ental ee or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear upple ental ee or t o ears ear
ACEA TAX GUIDE 2018 357 USA
≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear upple ental ee or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear upple ental ee or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear ≤ 3,500 or t o ears ear ≥ or t o ears ear
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