Navigation path


Generic Tax Name Motor vehicles tax - Tax on motor vehicles
Tax name in the national language Taxe sur les véhicules routiers
Tax name in English Tax on motor vehicles
Member State LU-Luxembourg
Tax in force since 1935/03/23
If abolished, date on which the tax ceases to apply
Business version date 2011/01/01
Version date 2011/08/19
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

New law since 1/01/2007: Law of 22 December 2006 on vehicle tax, modified in the following.

Decision of 22 December 2006 implementing the Law on vehicle tax, modified in the following.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Grand-Duchy of Luxembourg.

 
Taxpayers

The person in whose name the vehicle is registered.

 
Tax object and basis of assessment

-The holding of a vehicle for use on the public streets;

-The illegal use of a motor vehicle on the public street;

-The issue of a special number plate (red plate);

-Vehicles without an engine, designed and produced to be towed by motor vehicles, in particular the semi-trailers of articulated vehicles and trailers.

Basis of assessment:

-The CO2 emissions of an M1 classified vehicle matriculated for the first time since 1/01/2001;

-The cylinder capacity of the engine of an M1 classified vehicle matriculated for the first time before 1/01/2007;

-The unladen weight of the vehicle in working order:

·for motor vehicles not referred to above, in particular tractors and truck tractors, buses, coaches, vans and lorries and the trailers and semi-trailers of articulated vehicles;

·for all heavy commercial vehicles with an Mma equal to or greater than 12 tonnes in relation to the number of axles and the type of suspension (pneumatic or other).

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

The following may be eligible for exemption from the tax on vehicles: vehicles exclusively used by the central government, the municipalities or public enterprises; vehicles used for agriculture, forestry and viticulture; self-propelled machines; historical vehicles > 25 years; private cars used as means of personal locomotion by invalids and the infirm; private cars belonging to families with at least 5 members.

 
Rate(s) Structure

The tax is calculated according to the method defined in Article 36 of the law:

Tax (euros) = a * b * c

- where "a" represents the value of the emissions of CO2 in g/km at the time of a standardised mixed test cycle, mentioned under the heading 46.2. of the certificate of Community conformance as defined in the annex IX to amended Directive 70/156/EEC or in another equivalent certificate issued by the manufacturer of the vehicle and recorded in the file of the national database on road vehicles,

- where "b" represents a multiplier, which is fixed at:

· 0.9 for the vehicles propelled by an engine with diesel fuel;

· 0.6 for the vehicles propelled by an engine other than with diesel fuel.

- and where "c" represents an exponential factor which is equivalent to 0.5 when the CO2 emissions do not exceed 90 g/km CO2 and which is incremented of 0.10 for each additional tranche of 10 g of CO2/km.

 

CO 2 emission tranches (g/km)

exponential coefficient "c"

CO 2 emission tranches (g/km)

exponential coefficient "c"

1

a =

90

0.5

310

< a =

320

2.8

90

< a =

100

0.6

320

< a =

330

2.9

100

< a =

110

0.7

330

< a =

340

3

110

< a =

120

0.8

340

< a =

350

3.1

120

< a =

130

0.9

350

< a =

360

3.2

130

< a =

140

1

360

< a =

370

3.3

140

< a =

150

1.1

370

< a =

380

3.4

150

< a =

160

1.2

380

< a =

390

3.5

160

< a =

170

1.3

390

< a =

400

3.6

170

< a =

180

1.4

400

< a =

410

3.7

180

< a =

190

1.5

410

< a =

420

3.8

190

< a =

200

1.6

420

< a =

430

3.9

200

< a =

210

1.7

430

< a =

440

4

210

< a =

220

1.8

440

< a =

450

4.1

220

< a =

230

1.9

450

< a =

460

4.2

230

< a =

240

2

460

< a =

470

4.3

240

< a =

250

2.1

470

< a =

480

4.4

250

< a =

260

2.2

480

< a =

490

4.5

260

< a =

270

2.3

490

< a =

500

4.6

270

< a =

280

2.4

etc.

     

280

< a =

290

2.5

       

290

< a =

300

2.6

       

300

< a =

310

2.7

       
               

 

Example: car with diesel engine, issues CO 2 = 145 g/km

145 * 0.9 * 1.1 = 143.55 = rounded EUR 143.00

 

engine petrol car, issues CO 2 = 145 g/km

145 * 0.6 * 1.1 = 95.70 = rounded EUR 95.00

 
Tax due date

30 days after matriculation.

 
Tax collector

Returns and payments are made annually or by instalments; proof of payment of tax is shown by means of a special tax label. The tax is collected by the Customs & Excise Administration (Administration des douanes et accises).

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d59fe + d29ba

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2011 63.10 EUR 0.15
2010 64.99 EUR 0.16
2009 72.30 EUR 0.20
2008 66.50 EUR 0.18
2007 65.30 EUR 0.18
2006 35.60 EUR 0.11
2005 31.10 EUR 0.10
2004 30.30 EUR 0.11
2003 29.10 EUR 0.11
2002 28.40 EUR 0.12
2001 27.70 EUR 0.12
2000 26.10 EUR 0.11

Comments