Taxes in Europe Database v2
Emergency Ordinance no. 50/2008 setting up the pollution tax on vehicles, with subsequent amendments.
Any person that owns a motor vehicle.
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:
The exemptions refer to:
For vehicles equipped with diesel filter for particles confirmed by “Romanian vehicles Register", the tax is reduced by 25%.
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.
The pollution tax is paid at the first registration in Romania.
National Environmental Fund.