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Generic Tax Name Motor vehicles tax - Pollution tax
Tax name in the national language Taxa pe poluare pentru autovehicule
Tax name in English Pollution tax on vehicles
Member State RO-Romania
Tax in force since 2008/07/01
If abolished, date on which the tax ceases to apply 2013/03/15
Business version date 2013/01/01
Version date 2013/01/02
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

Emergency Ordinance no. 50/2008 setting up the pollution tax on vehicles, with subsequent amendments.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Romania.

 
Taxpayers

Any person that owns a motor vehicle.

 
Tax object and basis of assessment

Tax object:

The motor vehicles from the categories M1-M3 and N1 - N3, as defined in RNTR2 (Regulations regarding the type homologation and identity card for vehicles emission, as well as the type homologation of the products used for these)

 

 

Basis of assessment:

  • Cylindrical capacity of the engine
  • CO2 emission
  • Pollution norms
  • Vehicle's age
 
Deductions, Allowances, Credits, Exemptions

The exemptions refer to:

  • vehicles belonging to diplomatic missions, consulates and to their members , as well as other organizations and foreign persons having diplomatic status who carry out their activity in Romania;
  • vehicles especially equipped for the use of persons with disabilities, as regulated under the Law 488/2006;
  • vehicles used by army forces, state security forces, police, military police, border police, fire brigades;
  • vehicles defined by RNTR2 for ambulance and medicine services, vehicles especially equipped for the first aid, as well as vehicles for accidents rescue services;
  • vehicles with the body or frame changed/replaced, under the condition of a previous registration of these vehicles;
  • historical vehicles as it is stipulated by legal provisions;
  • vehicles held by health, education and cultural institutions or other public administration bodies, foundations or associations, international organisms or NGOs due to donations or financed by non reimbursable loans;
  • vehicles used in sport competitions;
  • special vehicles with a limited rolling on the public roads to the home-work route, with engines complying with the chemical pollution norms;
  • seized or brought under the law on private ownership of state and granted free of charge in accordance with legal provisions in force;

For vehicles equipped with diesel filter for particles confirmed by “Romanian vehicles Register", the tax is reduced by 25%.

 
Rate(s) Structure

Rate varies depending on the cylindrical capacity of the engine, on the pollution norm of the vehicle or type of the vehicle and the vehicle's age.

 
Tax due date

The pollution tax is paid at the first registration in Romania.

 
Tax collector

National Environmental Fund.

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29fa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2011 0.00 EUR 0.00
2010 42.26 EUR 0.03
2009 131.89 EUR 0.11
2008 324.00 EUR 0.23
2007 260.40 EUR 0.21
2006 1.00 EUR 0.00

Comments