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Generic Tax Name Motor vehicles tax - Tax on means of transport
Tax name in the national language Impozitul pe mijloacele de transport
Tax name in English Tax on means of transport
Member State RO-Romania
Tax in force since 2004/01/01
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

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

The 4th Chapter of the 9th Title of the Fiscal Code, approved by Law no.571/2003 with subsequent amendments and completions.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope



Any person that owns a mean of transport registered in Romania

Tax object and basis of assessment

The mean of transport with mechanic traction or water vehicles.


The basis of assessment is the cylindrical capacity of the engine or the type of the mean of transport.

Deductions, Allowances, Credits, Exemptions

In case of full payment of the tax until March 31st, a reduction of max. 10% may apply as decided by local authorities.

The fee on means of transport is not to be applied to the following:

  • cars, motorcycles with sidecars, and motorized tricycles that belong to persons with locomotive disabilities and that are adapted for such disability;
  • passenger river ships, boats, and punts used for the transport of physical persons domiciled in the Danube Delta, Insula Mare a Brailei, and Insula Balta Ialomitei;
  • means of transport of public institutions;
  • means of transport of legal persons that are used for public passenger transport services in an urban or suburban regime, including passenger transport outside a locality, if the transport tariff is established under conditions of public transport;
  • historical vehicles as defined by law;
  • vehicles owned by war veterans, war widows, war veterans widows, politically prosecuted people
Rate(s) Structure

Rates vary from 8 to 290 lei for each fraction of cylinder capacity of 200 cm3 or fraction of it in accordance with the capacity of the engine.

For the lorry transport vehicles, the tax is set taking in account the mass of the vehicle and the number of axes of auto-trailers, in accordance with EU Directive 1999/62.

For water vehicles and trails, the tax is set as yearly sum per type of vehicle.

Tax due date

Payable in two equal parts on March 31st and September 30th.

The tax is due starting with the first day of the month that follows the purchase of the mean of transport.

Tax collector

Local authorities.

Special features

For the means of transport which are subject to a leasing contract the tax must be paid by the lodger.

Economic function

Environmental taxes

Tax revenue
ESA95 code d59da+d29ba

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 214.79 EUR 0.16
2011 223.94 EUR 0.17
2010 197.85 EUR 0.16
2009 153.23 EUR 0.13
2008 161.57 EUR 0.11
2007 152.37 EUR 0.12
2006 58.74 EUR 0.06
2005 44.88 EUR 0.06
2004 37.62 EUR 0.06
2003 34.46 EUR 0.07
2002 34.03 EUR 0.07
2001 31.84 EUR 0.07
2000 23.14 EUR 0.06