Taxes in Europe Database v2
Motor vehicles special tax act – Zakon o posebnom porezu na motorna vozila – NN (Official Gazette of the Republic of Croatia No.: 15/13)
Territory of the Republic of Croatia
1. a natural and legal person who, for the purpose of use on the roads in the Republic of Croatia, acquires a motor vehicle in the Republic of Croatia, or who imports or introduces into the Republic of Croatia such a motor vehicle upon which the special motor vehicles tax has not been calculated and paid,
2. a person who converted another motor vehicle to motor vehicle referred to in Article 5, paragraph 1 hereof,
3. a person who used a motor vehicle illegally in the territory of the Republic of Croatia
1. cars and other motor vehicles designed primarily for the transport of persons, including motor vehicles of station wagon, van and racing cars type referred to in the following CN codes: 8703 21, 8703 22, 8703 23, 8703 24, 8703 31, 8703 32, 8703 33 i 8703 90, except ambulances, vans, and vehicles specially adapted for the transport of persons with disabilities,
2. motorcycles (including mopeds), bicycles and similar vehicles equipped with an auxiliary engine, with or without side car referred to in the following CN codes: 8711 20, 8711 30, 8711 40, 8711 50 i 8711 90;
3. „pick-up“ vehicles with double cabin irrespective of their categorization in the combined nomenclature;
4. all-terrain vehicles (ATV), irrespective of their categorization in the combined nomenclature;
5. other motor vehicles converted to motor vehicles referred to in items 1, 2, 3 and 4 hereof.
The tax base for establishing the tax on new motor vehicles is a sales price, and market price for second-hand motor vehicles.
The motor vehicles tax is not charged on:
1. the use by diplomatic and consular missions as well as special missions accredited to the Republic of Croatia, on reciprocity terms, with the exception of consular missions run by honorary consular officers,
2. personal needs of foreign personnel from diplomatic and consular missions as well as special missions accredited to the Republic of Croatia,
3. needs of international organizations, as established by international treaty binding upon the Republic of Croatia,
4. personal needs of foreign personnel from international organizations, as established by international treaty binding upon the Republic of Croatia,
5. use in compliance with international treaty that the Republic of Croatia acceded to with another state or international organization, insofar as such a treaty envisages exemption from payment of the value added tax with regard to delivery of motor vehicles,
6. official needs of institutions of the European Union in the Republic of Croatia,
7. official needs of foreign personnel from institutions of the European Union in the Republic of Croatia.
The relief from payment of special tax referred to in points 2, 4 and 7 hereof cannot be used by citizens of the Republic of Croatia or foreign citizens with permanent residence in the Republic of Croatia.
Motor vehicle special tax referred to in items 1, 3 and 5 (see above – tax object) shall be paid in a percentage of the tax base on the basis of a price of motor vehicle as per table 1 and percentage of the base pursuant to average emission of carbon dioxide (CO2) expressed in grams per kilometre as per table 2 or 3 depending on the type of fuel that the vehicle uses in traffic, in such a manner that the amounts so obtained are summed up.
All rates provided in national currency KN.
Tax base in HRK
Table 2 – diesel fuel
Emission CO2 (g/km)
Table 3 - petrol, liquefied petroleum gas, natural gas and diesel fuel with the EURO VI exhaust gas emission standard
With regard to „plug-in“ hybrid electric vehicles the amount of special tax established under this Article shall be reduced by percentage corresponding to the range of a vehicle in a fully electric operation mode.
With regard to camper vans the amount of special tax established pursuant to this Article shall be reduced by 85%.
Motor vehicle special tax referred to in items 2, 4 and 5 (see above – tax object) shall be paid as a percentage of tax base pursuant to the price of motor vehicle depending on engine capacity expressed in cubic centimetres as per table 4 and as a percentage of tax base pursuant to the exhaust gas emission level as per table 5, by adding up the amounts thus obtained.
Engine capacity in cubic centimetres (cm³)
Exhaust gas emission level
The manufacturer and dealer hold the obligation, on behalf and for the account of acquirer (person who is not a dealer within a meaning of this Act) of the new motor vehicle, prior to issuing an invoice, to calculate motor vehicle special tax and to pay calculated amount no later than by the 15th day of the current month for the preceding calendar month.
All other taxpayers shall pay the motor vehicle special tax within 15 days from the date of entry into effect of the administrative decision.
Customs administration of the Republic of Croatia.