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Generic Tax Name Motor vehicles tax - Car registration tax
Tax name in the national language Τέλος ταξινόμησης οχημάτων
Tax name in English Motor vehicle registration tax
Member State EL-Greece
Tax in force since 1985/01/01
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

Law No 2960/2001 art 121 - 133 and art 184.

Law No 1573/1985, where not abolished, Law No 3156/2003 art.26 - 27, Law No 3190/2003 art 21, Law No 3583/2007 art1, LawNo 3763/09 art.25 and Law No 4211/2013 art 5.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Greece.

 
Taxpayers

Owner of a vehicle.

 
Tax object and basis of assessment

Private and public passenger vehicles, under customs tariff classification 87.03, vehicles for transport of goods (lorries) under customs tariff classification 87.04 and motorcycles under classification 87.11.

The vehicles’ taxable value, as determined in each case.

A)   Passenger cars under customs tariff classification 87.03:

The taxable value is determined by adding up:

a) The wholesale price of the car as listed by type, version and edition in the price lists that are being submitted to the competent customs authority by official dealers.

For second-hand cars, the wholesale price at the time of first circulation of the car at the international market, reduced according to age, with reduction rates for every month of circulation, body type and mileage.

Reduction Rates

Reduction of taxable value according to body type category and vehicle age.

YEARS

4Χ4

(SUV – ATV)

HATCHBACK

SEDAN

CABRIO

COUPE -ROADSTER

MPV

0.5

10%

8%

12%

11%

9%

8%

1

20%

17%

25%

23%

18%

16%

1.5

30%

25%

37%

34%

27%

25%

2

34%

29%

40%

37%

31%

28%

2.5

37%

32%

44%

40%

34%

32%

3

43%

37%

49%

43%

37%

36%

3.5

49%

42%

53%

45%

39%

39%

4

54%

48%

58%

52%

44%

44%

4.5

58%

53%

63%

58%

49%

49%

5

60%

57%

68%

63%

53%

54%

5.5

63%

61%

71%

66%

57%

58%

6

66%

64%

73%

69%

61%

61%

6.5

69%

67%

75%

71%

64%

64%

7

71%

69%

77%

73%

67%

67%

7.5

74%

72%

79%

76%

69%

70%

8

76%

74%

81%

77%

72%

72%

8.5

77%

76%

82%

79%

74%

74%

9

79%

78%

83%

81%

76%

76%

9.5

81%

79%

85%

82%

77%

78%

10

82%

81%

86%

83%

79%

79%

10.5

83%

82%

87%

84%

80%

81%

11

84%

83%

87%

85%

82%

82%

11.5

85%

84%

88%

86%

83%

83%

12

86%

85%

89%

87%

84%

84%

12.5

87%

86%

90%

88%

85%

85%

13

88%

87%

90%

88%

86%

86%

13.5

88%

87%

90%

89%

86%

87%

14

89%

88%

90%

89%

87%

87%

14.5

89%

88%

91%

90%

88%

88%

15

90%

89%

91%

90%

88%

88%

15.5

90%

90%

91%

90%

89%

89%

16

95%

95%

95%

95%

95%

95%

  • Further Reduction due to kilometers: The taxable value, after the above mentioned reduction, is further reduced using a factor of 0.30 for every 500 additional kilometers traveled over the annual average (15,000 km). Reduction based on kilometers must not exceed 30% of the value determined after the above mentioned reduction.
  • Total reduction, including reduction due to kilometers above the average, may not exceed 95%.

b) Ensuing costs (transport, insurance etc).

 

B)   Lorries (goods vehicles):

The taxable value as determined by adding up a) the actual purchasing price for new vehicles or the price determined by a special customs agency for second hand vehicles, b) the custom duties actually paid and c) all other ensuing costs (transport, insurance, etc).

 

C)   Motorcycles:

The taxable value of the motorcycle is determined by adding up: a) the actual purchasing price for new motorcycles, or the wholesale price mitigated by specific rates related to age for second hand ones b) the customs duties actually paid and c) all other ensuing costs (transport, insurance, etc).

In case the wholesale price is smaller than the market price, then the taxable value will be based on the market price

Reduction Rates

From   1 and up to 2 years .............. 14%

Above 2 and up to 3 years.............. 21%

Above 3 and up to 4 years ............. 25%

Above 4 and up to 5 years ............. 32%

Above 5 and up to 6 years ............. 35%

Above 6 and up to 7 years ............. 39%

Above 7 and up to 8 years ............. 42%

Above 8 years................................ 46%

 
Deductions, Allowances, Credits, Exemptions

A)Passenger vehicles (cars) under customs tariff classification 87.03:

Vehicles with hybrid motor technology, which comply with the requirements either of Directive 94/12/EC or of a posterior one, as regards emission standards, or those with electric motors are not subject to the tax.

B)Lorries (goods vehicles):

Electricity-powered lorries are not subject to the registration tax.

C)Motorcycles

* The Law provides for a number of exemptions from the application of the registration tax, under certain conditions (e.g. vehicles obtained by the Holy Monasteries of Mt. Athos, vehicles purchased by mobility impaired, mentally handicapped and blind individuals, ambulances purchased by public hospitals etc., according to the specifications laid down by Law).

 
Rate(s) Structure

The various rates imposed according to the vehicles’ category are the following:

 

A)   PRIVATE PASSENGER CARS

 

Reg. 715/2007 & 692/2008 (euro 5) (a)

Dir. 98/69/EC B’ or subsequent phase B’ (euro 4) (b)

Dir. 98/69/EC A', Dir. 94/12/EC, 91/441/EEC, 89/458/EEC & 88/76/EEC (euro 3,2,1) (c)

Conventional Technology (d)

 

Cylinder Capacity                         (a)                    (b)                    (c)                    (d)

Up to 900 c.c.                                5%                 14%                 24%                 37%

From 901-1,400 c.c.                      12%                 27%                 49%                 66%

From 1,401-1,600 c.c.                   20%                 45%                 95%                128%

From 1,601-1,800 c.c.                   30%                 56%                129%               148%

From 1,801-2,000 c.c.                   40%                 83%                216%               266%

From 2,001 cc and above              50%               142%                334%               346%

 

The above rates are reduced by 50% for motor caravans

 

B)   LORRIES (GOODS VEHICLES)

 

ANTI POLLUTANT TECHNOLOGY BASED              NON ANTI POLLUTANT TECHNOLOGY

ON DIR. 91/542/EC B΄ OR 96/69/EC                               (+30%)

AND THE SUBSEQUENT ONES

 

Lorries – combined weight > 3.5 tons               5 %            Lorries – combined weight > 3.5 tons                6.5 %

Open trucks–combined weight up to 3.5 tons   7 %            Open trucks–combined weight up to 3.5 tons      9.1 %

 

Lorries up to 3.5 tons:                                                                             Lorries up to 3.5 tons:

 

Cylinder capacity                                                                                    Cylinder capacity                               

Up to 900 cc                          6 %                                                           Up to 900 cc                               7.8 %

 901 – 1,400 cc                    14 %                                                           901 – 1,400 cc                          18.2 %

1,401 – 1,800 cc                  18 %                                                          1,401 – 1,800 cc                        23.4 %

1,801 – 2,000 cc                  21 %                                                          1,801 – 2,000 cc                        27.3 %

2,001 and above                 26 %                                                           2,001 and above                       33.8 %

 

BASIS

 

Lorries > 3.5 tons                                      5 %                                Lorries > 3.5 tons                                        6.5 %

Lorries up to 3.5 tons                                7 %                                Lorries up to 3.5 tons                                   9.1 %

 

PASSENGER CARS THAT WERE CONVERTED INTO VANS (X 3)

 

Cylinder capacity                                                                                      Cylinder capacity                               

Up to 900 cc                        18 %                                                             Up to 900 cc                         23.4 %

   901 – 1,400 cc                  42 %                                                             901 – 1,400 cc                      54.6 %

1,401 – 1,800 cc                  54 %                                                           1,401 – 1,800 cc                     70.2 %

1,801 – 2,000 cc                  63 %                                                           1,801 – 2,000 cc                     81.9 %

2,001 and above                 78 %                                                            2,001 and above                  101.4 %

 

OPEN TRUCKS CONVERTED INTO VANS (Up to 3.5 tons )

 

Cylinder capacity                                                                                        Cylinder capacity                               

   901 – 1,400 cc              733 €                                                                   901 – 1,400 cc                      733 €

1,401 – 1,800 cc            1,027 €                                                                1,401 – 1,800 cc                    1,027€

1,801 – 2,000 cc            1,467 €                                                                1,801 – 2,000 cc                    1,467 €

2,001 and above            2,347 €                                                                2,001 and above                   2,347 €

 

C)   MOTORCYCLES

Cylinder Capacity                              Rate

Up to 125 c.c.                                     0%

From 126 up to 249 c.c.                       2%

From 250 up to 900 c.c.                       7%

From 901 up to 1,400 c.c.                   12%

From 1,401 up to 1,600 c.c.                14%

From 1,601 up to 1,800 c.c.                17%

From 1,801 c.c. and above                 25%

 

D)   VEHICLES  DESIGNED FOR THE TRANSPORT OF BOTH PERSONS AND GOODS  (MULTIPURPOSE VEHICLES)

 

Vehicles usually that have more than one raw of seats and are formed by two separate areas, namely a closed cabin for the transport of persons and an open or covered area for the transport of goods.

 

a)    7% if the maximum inner length at the floor of the area for transport of goods is more than 40% of the length of the wheelbase (front and back wheel)

 

b)    14% if the maximum inner length at the floor of the area for transport of goods is less than 40% of the length of the wheelbase (front and back wheel) and overload is more than 500 Kg

 

The above mentioned rates are multiplied by 30% (9.1% and 18.2%) for vehicles that do not comply with the requirements of Directives, as regards emission standards

 

c)     if the maximum inner length at the floor of the area for transport of goods is less than 40% of the length of the wheelbase (front and back wheel) and maximum overload is  less than 500 Kg

 

 

Reg. 715/2007 & 692/2008 (euro 5) (a)

Dir. 98/69/EC B or subsequent phase B (euro 4) (b)

Dir. 98/69/EC A, Dir. 94/12/EC, 91/441/EEC, 89/458/EEC & 88/76/EEC (euro 3,2,1) (c)

Conventional Technology (d)

 

Cylinder capacity                          (a)                    (b)                    (c)                    (d)

Up to 900 c.c.                              21%                 21%               21%                 21%

From 901-1,400 c.c.                     21%                 21%              24.5%               33%

From 1,401-1,600 c.c.                  21%               22.5%             47.5%                64%

From 1,601-1,800 c.c.                  21%                 28%             64.5%                 74%

From 1,801-2,000 c.c.                  21%               41.5%             108%                133%

From 2,001 cc and above             25%                  71%             167%                 173%

 

E)   THREE – WHEEL OR FOUR - WHEEL VEHICLES under classification 87.04

 

Cylinder capacity

Up to 50 cc                                 0%

From 50 - 500                            4%

From 501 - 900 cc                       8%

From 901 and above                 14%

 
Tax due date

Obligation arises:

a)    for vehicles imported from other EU Member States, upon entering the country, and payment is due by the 15th day of the month following the one when the obligation arised

b)    for vehicles imported from third countries, upon entering the country, and payment is due on the 15th day from the date upon which the vehicles were put into consumption

c)     for vehicles manufactured in Greece, upon completion of the production process.

 

If vehicles from other Member States are put into tax repository status, the duty becomes due upon the exit of the vehicle from such status (even unlawfully). 

 
Tax collector

The duty is collected by the local customs authorities.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214da

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 100.00 EUR 0.05
2011 152.00 EUR 0.07
2010 269.00 EUR 0.12
2009 522.00 EUR 0.22
2008 826.00 EUR 0.34
2007 1,023.00 EUR 0.44
2006 924.00 EUR 0.42
2005 909.00 EUR 0.46
2004 933.00 EUR 0.48
2003 847.00 EUR 0.47
2002 775.00 EUR 0.47
2001 706.00 EUR 0.46
2000 682.00 EUR 0.48
1999 768.00 EUR 0.55
1998 712.00 EUR 0.55
1997 594.00 EUR 0.47

Comments