Taxes in Europe Database v2
Law "On annual vehicle duty".
Territory of Latvia.
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).
All vehicles except tractors. The basis of assessment is according to the mass of the vehicle.
All vehicles except tractors.
The basis of assessment is according to the mass of the vehicle.
-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.
-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).
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):
· 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.
Once a year when the roadworthiness test is made.
State revenue service.