Navigation path


Generic Tax Name Motor vehicles tax
Tax name in the national language Gépjárműadó
Tax name in English Motor vehicle tax
Member State HU-Hungary
Tax in force since 1992/01/01
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

Act 82 of 1991 on motor vehicle 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

The Republic of Hungary.

 
Taxpayers

The owner of the motor vehicle at the first day of the calendar year (if there is someone who is the registered keeper of the vehicle this person is the subject to the tax).

 
Tax object and basis of assessment

Motor vehicle, trailer, which has domestic, valid number/licence plate. 

  • In case of passenger vehicles - not including buses - the tax base is the performance of the vehicle expressed in KW.
  • In case of buses, trailers the tax base is the net weight of the vehicle.
  • In case of lorries the tax base is the net weight of the vehicle and 50% of the loading weight.
 
Deductions, Allowances, Credits, Exemptions

Exempt from the tax the vehicle:

  • owned by budgetary agencies, religious organisations,
  • owned by social organisations, foundations if this organisations do not have to pay tax on profit,
  • used for public transport or fire-service,
  • owned by a person who is seriously handicapped, or used for transporting seriously handicapped person under age 18, or used for transporting seriously handicapped person who is under guardianship because of his/her legal incapacity (tax allowance can be only 13,000 HUF).
  • cars with only electric motors
  • owned by North Atlantic Treaty Organization and the state members of the North Atlantic Treaty's army 
 
Rate(s) Structure

The tax rate for passenger vehicles is:

  • in the year of manufacturing of the vehicle and 3 years after it HUF 345/kW/year,
  • in the 4-7th year after manufacturing the vehicle HUF 300/kW/year,
  • in the 8-11th year after manufacturing the vehicle HUF 230/kW/year,
  • in the 12-15th year after manufacturing the vehicle HUF 185/kW/year,
  • from the 16th year after manufacturing the vehicle HUF 140/kW/year.

 

The tax rate for the other vehicles equipped with road-saving axles is HUF 850/100kg/year

The tax rate for other vehicles is HUF 1,380/100kg/year.

 
Tax due date

Twice in a year: 15th of March and 15th of September.

 
Tax collector

The tax authority of local government.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29ba + d29bb + d59da

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 70,660.00 HUF 0.25
2011 72,110.00 HUF 0.26
2010 71,191.00 HUF 0.26
2009 64,430.00 HUF 0.24
2008 67,037.00 HUF 0.25
2007 63,720.00 HUF 0.25
2006 52,112.00 HUF 0.22
2005 50,030.00 HUF 0.22
2004 46,799.00 HUF 0.22
2003 30,894.00 HUF 0.16
2002 23,256.00 HUF 0.13
2001 22,623.00 HUF 0.15
2000 21,622.00 HUF 0.16

Comments