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Generic Tax Name Motor vehicles tax - Annual vehicle duty
Tax name in the national language Transportlīdzekļa ikgadējā nodeva
Tax name in English Annual vehicle duty
Member State LV-Latvia
Tax in force since 2002/01/01
If abolished, date on which the tax ceases to apply 2011/01/01
Business version date 2012/01/01
Version date 2012/02/22
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

Law "On annual vehicle duty".

 
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 Latvia.

 
Taxpayers

Duty should be paid once a year by all legal persons and natural persons in whose name vehicles are registered in Latvia or a transit number plate has been given (except tractors).

 
Tax object and basis of assessment

All vehicles except tractors.

The basis of assessment is according to the mass of the vehicle.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

-I and II group of disabled persons for one car, registered on his name.

-III group disabled persons for one special automobile for disabled persons, registered on his name.

-Diplomatic, consular, international agencies, which have diplomatic or consular privileges or immunity.

-Legal persons for operative fire-engine.

-Emergency medical assistance vehicles.

-Operative vehicles of the Ministry of Interior and subordinate institutions.

-Operative vehicles of the Ministry of Defense, subordinate institutions and of National Armed Forces.

-Operative vehicles of local police institutions.

-For time period when vehicle was distraint.

-For time period when vehicle was stolen. etc.

Allowances:

-Subordinate institutions of the Ministry of Interior pay 50% of duty (except operative vehicles).

-Subordinate institutions of the Ministry of Defense and National Armed Forces pay 70% of duty (except operative vehicles).

-Farmers pay duty 50% for lorries and trailers. If farmer has more than one lorry and trailer then duty allowance is for one lorry and trailer on 50 ha of farmland.

-Local police institutions pay 50% of duty (except operative vehicles).

 
Rate(s) Structure

1. Motorcycles, quadracycle, motorized tricycle - 24 LVL

2. Cars according to mass:

· till 1,500 kg - 24 LVL

· from 1,501 kg till 1,800 kg - 48 LVL

· from 1,801 kg till 2,100 kg - 75 LVL

· from 2,101 kg till 2,600 kg - 95 LVL

· from 2,601 kg till 3,500 kg - 115 LVL

· over 3,500 kg - 150 LVL

3. Busses according to mass:

· till 1,500 kg - 12 LVL

· from 1,501 kg till 1,800 kg - 24 LVL

· from 1,801 kg till 2,100 kg - 45 LVL

· from 2,101 kg till 2,600 kg - 54 LVL

· from 2,601 kg till 3,500 kg - 72 LVL

· from 3,501 kg till 12,000 kg - 78 LVL

· over 12,000 kg - 102 LVL

4. Lorries according to mass (till 12,000 kg):

· till 1,500 kg - 12 LVL

· from 1,501 kg till 1,800 kg - 24 LVL

· from 1,801 kg till 2,100 kg - 45 LVL

· from 2,101 kg till 2,600 kg - 54 LVL

· from 2,601 kg till 3,500 kg - 72 LVL

· from 3,501 kg till 12,000 kg - 102 LVL

5. Lorries with mass over 12,000 kg pay duty according to number of spindles and tape of leading axle suspension.

6. Duty for trailers is paid according to total mass of vehicles and number of spindles.

 
Tax due date

Once a year when the roadworthiness test is made.

 
Tax collector

State revenue service.

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29b+d59aa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2010 39.49 LVL 0.22
2009 26.23 LVL 0.14
2008 27.50 LVL 0.11
2007 25.20 LVL 0.11
2006 20.60 LVL 0.12
2005 18.50 LVL 0.14
2004 15.40 LVL 0.14
2003 14.00 LVL 0.15
2002 11.90 LVL 0.14
2001 8.70 LVL 0.12
2000 8.20 LVL 0.12

Comments