Taxes in Europe Database v2
Act 82 of 1991 on motor vehicle tax.
The Republic of Hungary
The owner of the motor vehicle. If the motor vehicle is given to financial leasing or to long-term lease, the tax payer is the person who is the lessee or hirer of the motor vehicle. In case the motor vehicle is not registered in Hungary, the taxpayer is the person or company, that accounts cost in connected of the motor vehicle.
Cars owned by private or non-private persons and costs and expenses which are accounted for.
The tax base is the performance of the vehicle expressed in kW and the environmental class.
The following vehicles are exempt from the tax:
The monthly tax rates:
The 20th day following the quarter.
The tax authiority of central governmnet.