Taxes in Europe Database v2
Till 31.12.2010 Law "Transport Annual Duty"
From 01.01.2011 Law on the Vehicle Operation Tax and Company Car Tax
Territory of Latvia
Natural persons or legal entities who own, hold or have a vehicle in possession .
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.
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.
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.
Cars first registered before 1 January 2005 are liable to tax according to laden mass
Busses are liable to tax according to laden mass
Lorries are liable to tax according to laden mass
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.
Road Traffic Safety Directorate
From January 26 of 1994 till December 31 of 2010 the tax was paid according to the Law on “Transport annual duty”