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Generic Tax Name Motor vehicles tax - Tax on road motor vehicles
Tax name in the national language Porez na cestovna motorna vozila
Tax name in English Tax on road motor vehicles
Member State HR-Croatia
Tax in force since 1994/01/01
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

Zakon o financiranju jedinica lokalne i područne (regionalne) samouprave ("Narodne novine" broj 117/93, 33/00, 73/00, 59/01, 107/01, 117/01, 150/02, 147/03, 132/06, 73/08, 25/12, 147/14) 

Law concerning the financing of local and regional units of self government (official gazette of RC "Narodne novine" no. 117/93, 33/00, 73/00, 59/01, 107/01, 117/01, 150/02, 147/03, 132/06, 73/08, 25/12, 147/14)

 

Last modification of the tax: 1st July 2001.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments

The tax is established by the competent tax authority of the regional government (county) or Tax administration on  basis of the decision of the representative body of the regional government with approval of the Minister of Finance. 

The County may with their own decisions prescribe other exemptions and deductions.

 
Beneficiary





Comments

The beneficiary of the tax is the county of residence of the taxpayer.

 
Geographical Scope

Territory of the Republic of Croatia; this tax is compulsory tax for all counties in Croatia.

 
Taxpayers

Any natural person or legal entity who is the owner of a registered passenger car or motorcycle.

 
Tax object and basis of assessment

Subject of the taxation:

1. a passenger vehicle (up to ten years old)

2. a motorcycle

 

Tax base:

The tax is paid in absolute terms depending on the engine (expressed in kW) and vehicle age.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

The tax on road motor vehicles is not paid on:

  1. vehicles of the Republic of Croatia and units of local and regional self-government
  2. vehicles of bodies of the international administration and bodies of local and regional self-government
  3. vehicles of healthcare establishments and fire-fighting units
  4. vehicles of diplomatic and consular missions and of foreign diplomatic personnel
  5. special vehicles with which the owners carry out a registered activity for the transportation of the dead and for taxis

The tax on road motor vehicles is not paid by persons who have been entirely exempted from the payment of customs duty and VAT or turnover tax while procuring the vehicle.

Any County may, with their own decisions, prescribe other exemptions and deductions.

 
Rate(s) Structure
 
Tax due date

Tax on road motor vehicles is an annual tax which has to be paid within 15 days from the receipt of the decision on determining the tax or during the registration of the vehicle.

 
Tax collector

Ministry of Finance, the Tax administration or the competent tax authority of the county.

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29ba + d59da

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 255.35 HRK 0.08
2011 255.99 HRK 0.08
2010 263.06 HRK 0.08
2009 269.07 HRK 0.08
2008 264.16 HRK 0.08
2007 247.33 HRK 0.08
2006 210.66 HRK 0.07
2005 203.34 HRK 0.07
2004 183.34 HRK 0.07
2003 148.98 HRK 0.06
2002 120.74 HRK 0.06

Comments