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Generic Tax Name Motor vehicles tax
Tax name in the national language Daň z motorových vozidiel
Tax name in English Motor vehicle tax
Member State SK-Slovak Republic
Tax in force since 1993/01/01
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

New Law No. 361/2014, replaced part of Law No. 582/2004 on motor vehicle tax

 
 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

Taxation of motor vehicles on central government level as of 2015/01/01, replaced recent taxation on self governing region level.

 
Geographical Scope

Tax territory of the Slovak republic.

 
Taxpayers

The taxpayer is an individual or a legal entity who uses a motor vehicle and a towed vehicle for business activities.

 
Tax object and basis of assessment

The subject of the tax is a motor vehicle and a towed vehicle which belongs to specific vehicle categories and is used for business activities.

 

 

The tax base for a personal vehicle is the engine cylinder capacity in cubic centimetres and for a utility vehicle and a bus the total weight in tons and the number of axles.

 
Deductions, Allowances, Credits, Exemptions

Vehicles are exempt from motor vehicle tax:

  • if they are property of diplomatic missions and consular offices and if the reciprocity is guaranteed
  • vehicles of emergency services and fire protection
  • regular passenger transport carrying carriage under contract with public authority as a public service
  • used solely in agricultural production and forest production
 
Rate(s) Structure

Tax rates are defined for:

  • personal vehicles in accordance with the engine cylinder capacity in cubic centimetres stated in the vehicle registration papers
  • utility vehicles and buses in accordance with their total weight and axle numbers as stated in the vehicle registration papers individually for the motor vehicle and individually for the towed vehicle, a vehicle used as part of a semi-trailer unit (truck and trailer) in accordance with the total weight and axle numbers as stated in the vehicle registration papers individually for the truck and individually for the trailer; from the perspective of tax rate determination, the vehicle is grouped into the closest lower tax group rather than the one it belonged to based on total weight stated in the vehicle registration papers individually for the truck and individually for the trailer.
 
Tax due date

Motor vehicle tax liability originates on the first day of the month when the use of the vehicle for the conduct of business or in connection with business activities began. The taxpayer is obliged to submit a tax return for the previous year by January 31st. Tax (exceeding advance payments) must be paid within the same period.

 

A taxpayer, whose expected tax liability exceeds EUR 700 and is up to EUR 8,300 pay quaterly advance tax payments for the current taxation period amounting to a quarter of the expected tax liability. The quarterly advance tax payments are due by the end of the respective calendar quarter.

A taxpayer, whose expected tax liability with a single tax administrator exceeds EUR 8,300 pay monthly advance tax payments for the current taxation period amounting to a twelfth of the expected tax liability. The monthly advanced tax payments are due the end of the respective calendar month.

A taxpayer whose expected tax liability with a single tax administrator does not exceed EUR 700 does not pay advance tax payments for the current taxation period. Taxpayer does not pay advance tax payments in the taxation period in which the tax liability arises.

 
Tax collector

Tax authorities.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29ba + d29bb

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 132.43 EUR 0.18
2011 134.52 EUR 0.19
2010 122.04 EUR 0.18
2009 117.93 EUR 0.18
2008 128.59 EUR 0.20
2007 118.07 EUR 0.21
2006 101.14 EUR 0.22
2005 89.59 EUR 0.23
2004 81.36 EUR 0.23
2003 81.39 EUR 0.27
2002 51.20 EUR 0.20
2001 73.62 EUR 0.31
2000 72.36 EUR 0.32

Comments