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Generic Tax Name Motor vehicles tax - Vehicle operation tax
Tax name in the national language Transportlīdzekļa ekspluatācijas nodoklis
Tax name in English Vehicle operation tax
Member State LV-Latvia
Tax in force since 2011/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Till 31.12.2010 Law "Transport Annual Duty"

From 01.01.2011 Law on the Vehicle Operation Tax and Company Car Tax

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope

Territory of Latvia

 
Taxpayers

Natural persons or legal entities who own, hold or have a vehicle in possession .

 
Tax object and basis of assessment

All vehicles, except tractor-type machinery, trailers and semi-trailers of cars with laden mass 3,500 kg or below, trams, trolleybusses, off-road vehicles, snowmobiles, mopeds and bicycles.

 
Deductions, Allowances, Credits, Exemptions

There are exemptions for emergency vehicles (including police, fire and ambulance services), vehicles used by or on behalf of disabled persons, diplomatic, consular, international agencies, which have diplomatic or consular privileges or immunity. Farmers pay duty 50% for lorry and trailer. If farmer has more than one lorry and trailer then duty allowance is for one lorry and trailer on 50 ha of farmland. A person in whose maintenance or in whose maintenance together with its spouse, or in its spouses maintenace are three or more under-aged children, per one of its registered vehicle, shall pay the tax in amount of 80% per calendar year.

Cars, lorries, busses and motorcycles which are propelled by electric motor(s), using electrical energy stored in batteries or another energy storage device.

 
Rate(s) Structure

For motor cycles, motorised tricycles and quadricycles first registered before 1 January 2005 with an engine capacity of 500 cm3 or below the rate is EUR 17.07. For those with an engine capacity over 501 cm3 to 1,000 cm3 the rate is EUR 34.15. For those with an engine capacity over 1,001 cm3 to 1,500 cm3 the rate is EUR 51.22. For those with an engine capacity over 1,500 cm3 the rate is EUR 68.30.

Passenger cars first registered after 1 January 2005 are liable to tax according to laden mass, engine capacity and engines maximal power.

1 For laden mass (kg) Rate, EUR 
  1,500 or below 14.23
  1,501 - 1,800  29.88
  1,801 - 2,100  51.22
  2,101 - 2,600  65.45
  2,601 - 3,000  78.26
  3,001 - 3,500  91.06
  over 3,500 102.45
2 Engine capacity (cm3)  
  1,500 or below 8.54
  1,501 - 2,000 21.34
  2,001 - 2,500 34.15
  2,501 - 3,000 51.22
  3,001 - 3,500 85.37
  3,501 - 4,000 149.4
  4,001 - 5,000 213.43
  over 5,000 277.46
3 Engines maximal power (kW)  
  55 or below 8.54
  56 - 92 21.34
  93 - 129 34.15
  130 - 166 51.22
  167 - 203 85.37
  204 - 240 149.4
  241 - 300 213.43
  over 300 277.46

Cars first registered before 1 January 2005 are liable to tax according to laden mass

For laden mass (kg) Rate, EUR
1,500 or below 35.57
1,501 - 1,800  75.41
1,801 - 2,100  128.06
2,101 - 2,600  162.21
2,601 - 3,000  196.36
3,001 - 3,500 226.24
over 3,500

256.12

 

Busses are liable to tax according to laden mass

 

For laden mass (kg) Rate, EUR
1,500 or below 17.07
1,501 - 1,800  34.15
1,801 - 2,100  64.03
2,101 - 2,600  76.84
2,601 - 3,500  102.45
3,501 - 12,000 110.98
over 12,000 145.13

 

Lorries are liable to tax according to laden mass 

 

For laden mass (kg) Rate, EUR
1,500 or below 17.07
1,501 - 1,800  34.15
1,801 - 2,100  64.03
2,101 - 2,600  76.84
2,601 - 3,500  102.45
3,501 - 12,000 145.13
Lorries with mass over 12,000 kg pay tax according to  number of spindles and tape of leading axle suspension.
 
Tax due date

The tax is paid for current year and previous years, if the tax has not been paid.  The tax shall be paid before the roadworthiness test.

 
Tax collector

Road Traffic Safety Directorate

 
Special features

From January 26 of 1994 till December 31 of 2010 the tax was paid according to the Law on “Transport annual duty”

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29ba+d29bb+d59aa+d59db

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 68.38 EUR 0.31
2011 66.16 EUR 0.33

Comments