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Generic Tax Name Motor vehicles tax - Special tax on motor vehicles
Tax name in the national language Poseban porez na motorna vozila
Tax name in English Special tax act on motor vehicles
Member State HR-Croatia
Tax in force since 2013/07/01
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

Motor vehicles special tax act – Zakon o posebnom porezu na motorna vozila – NN (Official Gazette of the Republic of Croatia No.: 15/13)

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope

Territory of the Republic of Croatia

 
Taxpayers

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

 
Tax object and basis of assessment

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.

 
Deductions, Allowances, Credits, Exemptions

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.

 
Rate(s) Structure

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.

Table 1

Tax base in HRK

%

 0.00

 to

100,000.00

1

 100,000.01

 to

150,000.00

2

150,000.01

 to

200,000.00

4

200,000.01

 to

250,000.00

6

250,000.01

 to

300,000.00

7

300,000.01

 to

350,000.00

8

350,000.01

 to

400,000.00

9

400,000.01

 to

450,000.00

11

450,000.01

 to

500,000.00

12

500,000.01

 to

 

14

 

Table 2 – diesel fuel

Emission CO2 (g/km)

%

86

to

100

1.5

101

to

110

2.5

111

to

120

3.5

121

to

130

7

131

to

140

11.5

141

to

160

16

161

to

180

18

181

to

200

20

201

to

225

23

226

to

250

27

251

to

300

29

301

to

 

31

 

Table 3 - petrol, liquefied petroleum gas, natural gas and diesel fuel with the EURO VI exhaust gas emission standard

Emission CO2 (g/km)

%

91

to

100

1

101

to

110

2

111

to

120

3

121

to

130

6

131

to

140

10

141

to

160

14

161

to

180

16

181

to

200

18

201

to

225

21

226

to

250

23

251

to

300

27

301

to

 

29

























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.

 

 

 

Table 4

Engine capacity in cubic centimetres (cm³)

%

51

to

125

2.5

126

to

250

3

251

to

400

3.5

401

to

600

4

601

to

800

4.5

801

to

1,000

5

1,001

to

 

5.5

 

Table 5

Exhaust gas emission level

%

Euro III

5

Euro II

10

Euro I

15

 
Tax due date

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. 

 
Tax collector

Customs administration of the Republic of Croatia.

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214aa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 531.10 HRK 0.16
2011 662.34 HRK 0.20
2010 589.12 HRK 0.18
2009 696.05 HRK 0.21
2008 1,452.28 HRK 0.42
2007 1,432.97 HRK 0.45
2006 1,270.27 HRK 0.43
2005 1,080.77 HRK 0.40
2004 945.20 HRK 0.38
2003 899.04 HRK 0.39
2002 752.05 HRK 0.35

Comments