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Generic Tax Name Motor vehicles tax - Motor vehicle registration duty
Tax name in the national language Regisztrációs adó
Tax name in English Motor vehicle registration duty
Member State HU-Hungary
Tax in force since 2004/02/01
If abolished, date on which the tax ceases to apply
Business version date 2012/01/01
Version date 2012/02/22
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

Act 110 of 2003 on motor vehicle registration duty.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

The Republic of Hungary.

 
Taxpayers

The person, who is liable to get a vehicle licence, or the person liable to pay VAT, who undertakes the registration tax liability before the sale of a vehicle before getting the vehicle licence.

 
Tax object and basis of assessment

Vehicles (passenger cars, caravans, motorcycles).

There are fixed tax amounts based on the type of the motor, cylinder and environmental feature. The adequate tax amount is depreciated taking into account the age of the vehicle. There is a fixed scale of depreciation in the law in order to decrease the fixed tax amounts (see under Rate in part II). However from April 1, 2008 individual tax depreciation can be applied for the request of the taxpayer.

 
Deductions, Allowances, Credits, Exemptions

There is a tax exemption, if the vehicle is entitled to use special registration number (diplomatic corps or international organization). Taking into account living in reduced circumstances a private individual may apply to Customs Authority in order to get tax-allowance or exemption.

 
Rate(s) Structure

Part I

 

Amount of duty payable according to categories

 

1. Amount of duty payable on passenger cars

 

Category

Technical specifications

Amount of Duty (HUF/item) [Based on the environmental classification according to Section II of Schedule No. 5 of Decree No. 6/1990 (IV. 12.) KöHÉM laying down the technical specifications for placing motor vehicles into service]

   

 better then 11

9-11

6-8

4

less than 4

1.

Gasoline powered Otto engine cars up to 1,100 cc and diesel cars up to 1,300 cc

 45,000

180,000

270,000

360,000

540,000

2.

Gasoline powered Otto engine cars between 1,101-1,400 cc and diesel cars between 1,301-1,500 cc

65,000 

260,000

390,000

520,000

780,000

3.

Gasoline powered Otto engine cars between 1,401-1,600 cc and diesel cars between 1,501-1,700 cc

85,000 

340,000

510,000

680,000

1,020,000

4.

Gasoline powered Otto engine cars between 1,601-1,800 cc and diesel cars between 1,701-2,000 cc

135,000 

540,000

810,000

1,080,000

1,620,000

5.

Gasoline powered Otto engine cars between 1,801-2,000 cc and diesel cars between 2,001-2,500 cc

185,000 

740,000

1,110,000

1,480,000

2,220,000

6.

Gasoline powered Otto engine cars between 2,001-2,500 cc and diesel cars between 2,501-3,000 cc

265,000 

1,060,000

1,590,000

2,120,000

3,180,000

7.

Gasoline powered Otto engine cars above 2,501 cc and diesel cars above 3,001 cc

 400,000

1,600,000

2,400,000

3,200,000

4,800,000

8.

From the 5th environmental class according to Section II of Schedule No. 5 of Decree No. 6/1990 (IV. 12.) KöHÉM laying down the technical specifications for placing motor vehicles into service: electronic cars

0

9.

Other cars from the 5th environmental class according to Section II of Schedule No. 5 of Decree No. 6/1990 (IV. 12.) KöHÉM laying down the technical specifications for placing motor vehicles into service

76,000

             

 

2. Amount of duty payable on motorcycles

 

Category

Technical specifications

Amount of duty (HUF/item)

1.

up to 80 cc

20,000

2.

between 81-125 cc

95,000

3.

between 126-500 cc

135,000

4.

between 501-900 cc

180,000

5.

above 901 cc

230,000

     

 

The traffic control authority shall make out a 'Technical Data Sheet' for each motor vehicle upon the procedure for the authorization for placing it into service, containing the motor vehicle's category determined according to this Act and its technical specifications and environmental classification.

 

Part II

 

The payable tax amount according to the age of the car

 

I.Time passed from the first registration of the car until the beginning of tax procedure (in months)

II.Decreasing measure of the tax amount based on Part I

up to 2

0.06

3-4

0.10

5-6

0.14

7-12

0.20

13-24

0.28

25-36

0.35

37-48

0.42

49-60

0.48

61-72

0.53

73-84

0.58

85-96

0.62

97-108

0.66

109-120

0.69

121-132

0.72

133-144

0.75

145-156

0.78

157-168

0.80

169-180

0.82

181-192

0.84

193-204

0.86

205-216

0.87

217-228

0.88

229-240

0.89

from 241

0.90

   

 

 
Tax due date

At the latest when the person would like to get the vehicle licence.

 
Tax collector

As of 1st January 2011 the tax is collected by the National Tax and Customs Administration of Hungary (NAV), which was created by the merger of the organizational units of the Tax and Financial Control Administration and the Hungarian Customs and Finance Guard.

 
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
2010 30,039.00 HUF 0.11
2009 33,552.00 HUF 0.13
2008 86,775.00 HUF 0.32
2007 98,874.00 HUF 0.39
2006 88,412.00 HUF 0.37
2005 68,279.00 HUF 0.30
2004 57,010.00 HUF 0.27

Comments