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Generic Tax Name Motor vehicles tax - Annual fee on the use of motor vehicles
Tax name in the national language Letna dajatev za uporabo vozil v cestnem prometu
Tax name in English Annual fee on the use of motor vehicles
Member State SI-Slovenia
Tax in force since 2008/06/25
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
  • Annual Fee on the Use of Motor Vehicles Act - Zakon o letni dajatvi za uporabo vozil v cestnem prometu (Official Gazette of the Republic Of Slovenia No. 57/08);
  • Decree on the Dealings and Amount of Annual Fee on the Use of Motor Vehicles - Uredba o načinu določanja in višini letne dajatve za uporabo vozil v cestnem prometu (Official Gazette of the Republic Of Slovenia No. 59/13).
 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Territory of the Republic of Slovenia.

 
Taxpayers

Individuals or legal persons, owners of the vehicle.

 
Tax object and basis of assessment

Registered motor vehicles and trailers.

 
Deductions, Allowances, Credits, Exemptions

Exempted from paying circulation tax are vehicles exclusively using electricity for power, tractors and tractor trailers, motorcycles, three-wheeled cycles with engine capacity up to 50 ccm and light four-wheeled cycles, light trailers with maximum permissible weight up to 750 kg, fire-fighting vehicles, ambulances, police vehicles, motor vehicles registered to the Slovenian Army, Civil Protection, Mountain Rescue Service, Ecological Laboratory with mobile unit, motor vehicles and trailers registered for diplomatic and consular missions, vehicles owned by certain international organizations, and vehicles used for the transport of disabled persons.

 

There are allowances for the vehicles with lower unwanted emissions (depending on EURO standards).

 
Rate(s) Structure

The tax rate depends on the type of vehicle, as classified in the following groups:

  • Motorcycles and passenger motor vehicles (related to engine capacity);
  • Buses (per passenger seat);
  • Trucks (related to maximum permissible weight);
  • Traction vehicles (related to engine capacity, to maximum permissible weight or to maximum permissible weight of vehicle group);
  • Trailers (related to maximum permissible weight).
 
Tax due date

Annual Fee is paid yearly before the vehicle registration or renewal of vehicle licence validity, in a lump-sum amount, for one year in advance or in special cases for the shorter period.

The amounts for the most important groups of vehicles are set at:

For motorbikes (depending on the volume of the motor - cm3):

  • till 125 cm3: 13 EUR
  • over 125 till 500: 21 EUR
  • over 500 till 1000: 29 EUR
  • over 1000: 33 EUR

For personal cars (depending on the volume of the motor - cm3):

  • till 1,350: 62 EUR
  • over 1,350 till 1,800: 96 EUR
  • over 1,800 till 2,500: 153 EUR
  • over 2,500 till 3,000: 282 EUR
  • over 3,000 till 4,000: 452 EUR
  • over 4,500: 565 EUR

For buses (depending on the number of seats): 3.16 EUR/seat

For trucks (depending on the max. allowed weight):

  • till 4 t: 101.94 EUR
  • over 4 t: 22.86 EUR/t

For trucks with trailer depending on the designated power of the motor - kW:

  • till 190 kW: 5.37 EUR/kW
  • over 190 kW: 1,019.37 EUR/truck 

For trailers (depending on the weight):

  • till 2 t: 38.22 EUR
  • over 2 t: 19.11 EUR/t

(Compliance with the emission characteristics of light duty vehicles)
(1) For light duty vehicles with the engine that suits to stringent emission requirements of EURO 4, the annual fee on the use of motor vehicles shall be reduced as follows:

  • EURO 5 to 25% and
  • EURO 6 and higher requirements: 35%.

(2) For light-duty vehicles with the engine that does not suit to the emission requirements of EURO 4, the amount of the annual fee on the use of motor vehicles increases as follows:

  • EURO 3: 10%,
  • EURO 2: 20%,
  • EURO 1: 30% and
  • EURO 0 or lower requirements: 40%.

(Compliance with the emission characteristics of heavy duty vehicles)
(1) For trucks and buses with the engine that suits to stringent emission requirements of EURO IV, the annual fee on the use of motor vehicles shall be reduced as follows:

  • EURO V to 25% and
  • EURO VI and higher requirements: 35%.
     

(2) For trucks and buses with the engine that does not suit to Euro IV emission requirements, the amount of the annual fee on the use of motor vehicles increases as follows:

  • EURO III: 10%,
  • EURO II: 20%
  • EURO I: 30% and
  • EURO 0 or lower requirements: 40%.
 
Tax collector

Financial Administration of the Republic of Slovenia (Finančna uprava Republike Slovenije - FURS)

 
Special features

The tax previously was known as "Annual return for the use of the roads".

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29ba + d59da

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 108.80 EUR 0.30
2011 106.80 EUR 0.29
2010 105.80 EUR 0.29
2009 105.90 EUR 0.29
2008 105.20 EUR 0.28
2007 107.70 EUR 0.31
2006 99.50 EUR 0.32
2005 98.10 EUR 0.34
2004 91.80 EUR 0.33
2003 82.80 EUR 0.32
2002 70.90 EUR 0.28
2001 67.70 EUR 0.29
2000 61.60 EUR 0.28

Comments