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Generic Tax Name Motor vehicles tax - Transport vehicles tax
Tax name in the national language Данък върху превозните средства
Tax name in English Transport vehicles tax
Member State BG-Bulgaria
Tax in force since 1998/01/01
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

Promulgated, State Gazette No. 117/10.12.1997, effective 1.01.1998, amended and supplemented, SG No. 71/23.06.1998, effective 24.08.1998, amended, SG No. 83/21.07.1998, amended and supplemented, SG No. 105/8.09.1998, effective 8.09.1998, SG No. 153/23.12.1998, effective 1.01.1999, amended, SG No. 103/30.11.1999, effective 1.01.2000, amended and supplemented, SG No. 34/25.04.2000, effective 1.01.2001, SG No. 102/15.12.2000, effective 1.01.2001, SG No. 109/18.12.2001, effective 1.01.2002, amended, SG No. 28/19.03.2002, amended and supplemented, SG No. 45/30.04.2002, effective 1.01.2002, No. 56/7.06.2002, effective 1.01.2003, SG No. 119/27.12.2002, effective 1.01.2003, amended, SG No. 84/23.09.2003, amended and supplemented, SG No. 112/23.12.2003, effective 1.01.2004, SG No. 6/23.01.2004, effective 1.04.2004, supplemented, SG No. 18/5.03.2004, effective 1.01.2005, amended, SG No. 36/30.04.2004, effective 31.07.2004, supplemented, SG No. 70/10.08.2004, effective 1.01.2005, amended and supplemented, SG No. 106/3.12.2004, effective 1.01.2005, SG No. 87/1.11.2005, effective 1.01.2007, amended, SG No. 94/25.11.2005, effective 25.11.2005, amended andsupplemented, SG No. 100/13.12.2005, effective 1.01.2006, SG No. 103/23.12.2005, effective 1.01.2006, SG No. 105/29.12.2005, effective 1.01.2006, amended, SG No. 30/11.04.2006, effective 12.07.2006, amended and supplemented, SG No. 36/2.05.2006, effective 1.07.2006, SG No. 105/22.12.2006, effective 1.01.2007, amended, SG No. 55/6.07.2007, effective 1.01.2008, amended and supplemented, SG No. 110/21.12.2007, effective 1.01.2008, amended, SG No. 70/8.08.2008, amended and supplemented, SG No, 105/9.12.2008, effective 1.01.2009, supplemented, SG No. 12/13.02.2009, effective 13.02.2009, amended, SG No. 19/13.03.2009, effective 10.04.2009, supplemented, SG No. 41/2.06.2009, effective 1.07.2009, amended and supplemented, SG No. 95/1.12.2009, effective 1.12.2009, SG No. 98/14.12.2010, effective 1.01.2011, supplemented, SG No. 19/8.03.2011, effective 8.03.2011, amended, SG No. 28/5.04.2011, supplemented, SG No. 31/15.04.2011, effective 1.01.2011, amended, SG No. 35/3.05.2011, effective 3.05.2011, supplemented, SG No. 39/20.05.2011, amended, Judgment No. 5/5.04.2012 of the Constitutional Court of the Republic of Bulgaria, SG No. 30/17.04.2012, amended, SG No. 53/13.07.2012, effective 13.07.2012, supplemented, SG No. 54/17.07.2012, effective 17.07.2012 SG No.102/21.12.2012,effective 1.01.2013,amended SG No. 24/12.03.2013, effective 12.03.2013, SG No. 30/26.03.2013, effective 26.03.2013, supplemented, SG No. 61/9.07.2013, effective 1.01.2014, amended and supplemented, SG No. 101/22.11.2013, effective 1.01.2014,amendments in SG No. 104/3.12.2013, SG No. 105/19.12.2014, SG No. 14/20.02.2015

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Republic of Bulgaria.

 
Taxpayers

The tax shall be paid by the owners of the transport vehicles.

 
Tax object and basis of assessment

Transport vehicle tax shall be levied on:

1. Any (motor) vehicles registered for operation on the road network in the Republic of Bulgaria;

2. Any ships recorded in the registers of the Bulgarian ports;

3. Any aircraft recorded in the state register of civil aircraft of the Republic of Bulgaria .

 

Article 55. (Amended and supplemented, SG No. 153/1998, amended, SG No. 109/2001,SG No. 45/2002, SG No. 112/2003, supplemented, SG No. 106/2004, amended, SG No.100/2005, SG No. 105/2006, SG No. 110/2007)

(1) In respect of passenger cars, by the ordinance referred to in Article 1 (2), the Municipal Council shall determine the amount of tax in conformity with the enginepower, adjusted by a coefficient depending on the year of manufacture, as follows:

1. up to 37 kW inclusive: from BGN 0.34 to BGN 1.02 per kW;

2. from 37 kW to 55 kW inclusive: from BGN 0.40 to BGN 1.20 per kW;

3. from 55 kW to 74 kW inclusive: from BGN 0.54 to BGN 1.62 per kW;

4. from 74 kW to 110 kW inclusive: from BGN 1.10 to BGN 3.30 perkW;

5. over 110 kW: from BGN 1.23 to BGN 3.69 per kW.

Depending on the year of manufacture, the tax shall be multiplied by the following coefficients:

 

Number of years since year of manufacture, incl. year of manufacture

Coefficient

More than fourteen years

1

Less than five and more than fourteen years inclusive

1.5

Up to five years inclusive

2.8

 

(2) By the ordinance referred to in Article 1 (2) herein, the Municipal Council shall determine the amount of the tax in respect of passenger car trailers as follows:

1. cargo trailer: from BGN 5.00 to BGN 15.00;

2. camping trailer: from BGN 10.00 to BGN 30.00.

 

(3) By the ordinance referred to in Article 1 (2) herein, the Municipal Council shall determine the amount of the tax in respect of mopeds at BGN 10.00 to BGN 30.00, and the amount in respect of motorcycles as follows:

1. up to 125 ccm inclusive: from BGN 12.00 to BGN 36.00;

2. over 125 and up to 250 ccm inclusive: from BGN 25.00 to BGN 75.00;

3. over 250 and up to 350 ccm inclusive: from BGN 35.00 to BGN 105.00;

4. over 350 and up to 490 ccm inclusive: from BGN 50.00 to BGN 150.00;

5. over 490 and up to 750 ccm inclusive: from BGN 75.00 to BGN 225.00;

6. over 750 ccm: from BGN 100.00 to BGN 300.00.

 

(4) By the ordinance referred to in Article 1 (2) herein, the Municipal Council shall determine the amount of the tax in respect of tricars on the basis of the total weight as follows:

1. up to 400 kg inclusive: from BGN 4.00 to BGN 12.00;

2. over 400 kg: from BGN 6.00 to BGN 18.00.

 

(5) By the ordinance referred to in Article 1 (2) herein, the Municipal Council shall determine the amount of the tax in respect of buses depending on the number of seats as follows:

1. up to 22 seats, including the driver's seat: from BGN 50.00 to BGN 150.00;

2. over 22 seats, including the driver's seat: from BGN 100.00 to BGN 300.00.

 

(6) By the ordinance referred to in Article 1 (2) herein, the Municipal Council shall determine the amount of tax in respect of cargo trucks of up to 12 tonnes of legally permissible maximum weight at BGN 10.00 to BGN 30.00 per tonne of load-carrying capacity or fraction.

 

(7) By the ordinance referred to in Article 1 (2) herein, the Municipal Council shall determine the tax in respect of truck tractors and trailer tractors depending on the permissible maximum weight of the combination of transport vehicles, of the number of axles and the type of suspension of the tractor, indicated in the certificate of registration of the tractor as follows:

 

Number of axles of the truck tractor/ trailer tractor

Permissible maximum weight of the combination of transport vehicles, indicated in the certificate of registration of the tractor

 

Tax(BGN)

 

equal or greater than

 

less than

 

driving axle/axles with pneumatic or pneumatic-equivalent suspension

 

other suspension systems of the driving axle or axles

 

(A) two axles

-

18

from 8 to 24

from 28 to 84

18

20

from 28 to 84

from 64 to 192

20

22

from 64 to 192

from 147 to 441

22

25

from 190 to 570

from 342 to 1,026

25

26

from 342 to 1,026

from 600 to 1,800

26

28

from 342 to 1,026

from 600 to 1,800

28

29

from 331 to 993

from 399 to 1,197

29

31

from 399 to 1,197

from 655 to 1,965

31

33

from 655 to 1,965

from 909 to 2,727

33

38

from 909 to 2,727

from 1,381 to 4,143

38

-

from 1,007 to 3,021

from 1,369 to 4,107

(B) three and more axles

 

36

38

from 640 to 1,920

from 888 to 2,664

38

40

from 888 to 2,664

from 1,228 to 3,684

40

-

from 1,228 to 3,684

from 1,817 to 5,451

 

(8) By the ordinance referred to in Article 1 (2), the Municipal Council shall determine the amount of tax in respect of special-purpose construction vehicles (concrete delivery trucks, concrete pumps etc.), crane trucks, special-purpose trailers for transportation of heavy weight or oversize loads and other special-purpose automobiles, excluding electric buses, at BGN 50.00 to BGN 150.00.

 

(9) By the ordinance referred to in Article 1 (2), the Municipal Council shall determine the amount of tax in respect of crane trucks of load-carrying capacity exceeding 40 tonnes, special-purpose trailers of load-carrying capacity exceeding 40 tonnes for transportation of heavyweight or oversize loads, at BGN 100.00 to BGN 300.00.

 

(10) By the ordinance referred to in Article 1 (2), the Municipal Council shall determine the amount of tax in respect of tractors as follows:

1. from 11 kW to 18 kW inclusive: from BGN 5.00 to BGN 15.00;

2. over 18 kW and up to 37 kW inclusive: BGN 7.00 to BGN 21.00;

3. over 37 kW: from BGN 10.00 to BGN 30.00.

 

(11) By the ordinance referred to in Article 1 (2), the Municipal Council shall determine the amount of tax in respect of any other self-propelled vehicles at BGN25.00 to BGN 75.00.

 

(12) By the ordinance referred to in Article 1 (2), the Municipal Council shall determine the amount of tax in respect of motor sleds at BGN 50.00 to BGN 150.00.

 

(13) By the ordinance referred to in Article 1 (2), the Municipal Council shall determine the tax in respect of cargo trucks of permissible maximum weight exceeding 12 tonnes depending on the permissible maximum weight, the number of axles and the type of suspension as follows:

 

Number of motor vehicle axles

Permissible maximum weight

Tax (BGN)

equal or greater than

less than

driving axle or axles with pneumatic or pneumatic-equivalent suspension

other suspension systems of the driving axle or axles

(A) two axles

12

13

from 30 to 90

from 61 to 183

13

14

from 61 to 183

from 168 to 504

14

15

from 168 to 504

from 237 to 711

15

-

from 237 to 711

from 536 to 1,608

(B) three axles

15

17

from 61 to 183

from 106 to 318

17

19

from 106 to 318

from 217 to 651

19

21

from 217 to 651

from 282 to 846

21

23

from 282 to 846

from 434 to 1,302

23

-

from 434 to 1,302

from 675 to 2,025

(C) four axles

23

25

from 282 to 846

from 286 to 858

25

27

from 286 to 858

from 446 to1,338

27

29

from 446 to 1,338

from 708 to 2,124

29

-

from 708 to 2,124

from 1,050 to 3,150

 

Article 56. (Amended and supplemented, SG No. 153/1998. SG No. 109/2001, amended, SG No. 100/2005, SG No. 110/2007) By the ordinance referred to in Article 1 (2) herein, the Municipal Council shall determine the amount of tax in respect of:

1. ships recorded in the registers of small ships at Bulgarian ports and such recorded in the municipal registers for ships operated on the internal waters without contact with the Black Sea and the River Danube, excluding yachts and scooters: at BGN1.00 to BGN 3.00 per gross ton or fraction;

2. ships excluding yachts, scooters, tug boats and push boats, recorded in the register of large ships at Bulgarian ports: at BGN 1.00 to BGN 3.000 per gross ton or fraction up to 40 gross tons inclusive, and at BGN 0.10 to BGN 0.30 per gross ton or fraction in excess of 40 gross tons;

3. jetski: at BGN 100.00 to BGN 300.00 per item;

4. yachts and motor cruisers: at BGN 20.00 to BGN 60.00 per gross ton or fraction;

5. scooters: at BGN 2.70 to BGN 8.10 per kilowatt;

6. tug boats and push boats: at BGN 0.14 to BGN 0.42 per kilowatt;

7. river-going non-self propelled navigation vessels: at BGN 0.50 to BGN 1.50 per ton dead weight.

 

Article 57. (Amended, SG No. 109/2001, SG No. 110/2007) By the ordinance referred to in Article 1 (2) herein, the Municipal Council shall determine the amount of tax in respect of civil aircraft as follows:

1. in respect of airplanes in service with a valid air worthiness certificate and inrespect of helicopters: at BGN 20.00 to BGN 40.00 per ton of maximum take-off weight or fraction;

2. in respect of para gliders: at BGN 12.00 to BGN 24.00;

3. in respect of hang gliders: at BGN 12.00 to BGN 24.00;

4. in respect of powered gliders: at BGN 20.00 to BGN 40.00;

5. in respect of free balloons: at BGN 30.00 to BGN 60.00;

6. in respect of gliders: at BGN 30.00 to BGN 60.00.

 
Deductions, Allowances, Credits, Exemptions

Article 60. (Amended, SG No. 98/2010, effective 1.01.2011) Transport vehicle tax shall be payable in two equal installments within the following periods: from the 1st day of March to the 30th day of June, and not later than the 30th day of October in the year wherefor the tax is due. Any taxpayer, who or which prepays the amount of tax due for the whole year from the 1st day of March to the 30th day of April, shall enjoy a rate rebate of 5 per cent.

(Amended, SG No. 105/2006, supplemented, SG No. 98/2010, effective 1.01.2011) Payment of the tax shall be condition for compliance at the annual inspection of the transport vehicle. Payment of the tax shall be attested by presentation of a document issued or certified by the municipality.

(New, SG No. 112/2003) In any cases other than such provided for, upon change of any circumstance relevant to assessment of the tax, the tax liability shall be modified as from the beginning of the month next succeeding the month of occurrence of the change.

Article 58. The following transport vehicles shall be exempt from (transport vehicle) tax:

1. (amended, SG No. 153/1998) any transport vehicles owned by state and municipal bodies and by public-financed organizations which enjoy special traffic privileges, as well as ambulances and fire trucks appertaining to other persons;

2. any vehicles owned by diplomatic missions and consulates, on a basis of reciprocity;

3. any vehicles owned by the Bulgarian Red Cross, where used for the purposes of the said organization;

4. (amended, SG No. 153/1998, SG No. 112/2003, SG No. 100/2005, SG No. 105/2008, effective 1.01.2009) any passenger cars owned by persons who have lost between 50 and 100 per cent of the working capacity thereof, of engine capacity not exceeding 2,000 ccm and of engine power not exceeding 117.64 kW.

(2) (Repealed, SG No. 109/2001, new, SG No. 102/2012, effective 1.01.2013) Electric cars shall be exempt from tax.

(3) Upon transfer of ownership of a transport vehicle, the new owner shall not pay the tax should the previous owner have paid the said tax for the time remaining until the end of the calendar year (wherein the transfer was effected).

(4) (New, SG No. 45/2002, amended, SG No. 105/2006, SG No. 95/2009, effective 1.01.2010) In respect of any deregistered transport vehicle, no tax shall be due as from the month next succeeding the month of deregistration for operation. In respect of any end-of-life transport vehicle which is subject to mandatory delivery for dismantling as provided for in a statutory instrument, no tax shall be due after deregistration for operation of the said vehicle and presentation of a certificate of delivery for dismantling.

Article 59. (1) (Amended, SG No. 100/2005, SG No. 101/2013, effective 1.01.2014) A rate rebate within a range of 20 to 40 per cent, the specific amount being determined by resolution of the Municipal Council, shall apply to the tax arrived at under Article 55 herein for the respective year on vehicles of engine power not exceeding 74 kW, equipped with operative catalytic converters and not conforming to environmental categories Euro 3, Euro 4, Euro 5, Euro 6 and EEV.

(2) (New, SG No. 101/2013, effective 1.01.2014) A rate rebate of 50 per cent shall apply to the tax arrived at under Article 55 (1) and (3) herein on vehicles of engine power not exceeding 74 kW and conforming to environmental categories Euro 3 and Euro 4, and a rate rebate of 60 per cent shall apply to the tax so arrived at on such vehicles conforming to environmental categories Euro 5 and Euro 6.

(3) (Amended, SG No. 109/2001, SG No. 45/2002, SG No. 45/2002, SG No. 100/2005, SG No. 105/2006, SG No. 110/2007, renumbered from Paragraph (2), amended, SG No. 101/2013, effective 1.01.2014) A rate rebate of 40 per cent shall apply to the tax arrived at under Article 55 (5), (6), (7) and (13) herein on buses, cargo trucks, trailer tractors and truck tractors equipped with engines conforming to environmental categories Euro III and Euro IV, and a rate rebate of 50 per cent shall apply to the tax so arrived at on such vehicles conforming to environmental categories Euro V, Euro VI and EEV.

(4) (Amended and supplemented, SG No. 109/2001, amended, SG No. 45/2002, renumbered from Paragraph (3), SG No. 101/2013, effective 1.01.2014) A rate rebate of 10 per cent shall apply to the amount of tax arrived at according to the procedure established by Article 55 (5) herein on buses operated in public carriage of passengers on scheduled bus services in urban settlements and in sparsely populated mountain and border areas, which lines are subsidized by the municipalities, subject to the condition that the said buses are not used for other purposes.

(5) (New, SG No. 101/2013, effective 1.01.2014) The environmental categories Euro 3, Euro 4, Euro 5, Euro 6 and EEV shall be certified by means of presentation of a document showing the conformity of the vehicle to the environmental category assigned by the manufacturer

 
Rate(s) Structure

Up to three times higher than the levels in the “basis of assessmenttable above - the rate is determined by the relevant Municipal Council.

 
Tax due date

Article 60. (Amended, SG No. 98/2010, effective 1.01.2011) Transport vehicle tax shall be payable in two equal installments within the following periods: from the 1st day of March to the 30th day of June, and not later than the 30th day of October in the year wherefor the tax is due. Any taxpayer, who or which prepays the amount of tax due for the whole year from the 1st day of March to the 30th day of April, shall enjoy a rate rebate of 5 per cent.

 
Tax collector

The municipal administrations.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29ba + d59fa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 92.30 EUR 0.22
2011 86.60 EUR 0.21
2010 82.80 EUR 0.22
2009 78.70 EUR 0.21
2008 64.00 EUR 0.17
2007 44.60 EUR 0.14
2006 34.50 EUR 0.13
2005 28.70 EUR 0.12
2004 25.80 EUR 0.12
2003 25.50 EUR 0.14
2002 19.80 EUR 0.11
2001 13.20 EUR 0.08
2000 13.20 EUR 0.09

Comments