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Generic Tax Name Motor vehicles tax - Road tax on motor vehicles
Tax name in the national language Τέλη κυκλοφορίας
Tax name in English Road tax on motor vehicles
Member State EL-Greece
Tax in force since 1953/03/01
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

Law No 2367/1953, Law No 2093/1992, as amended, by Law No 2873/2000, Law No 2948/2001, Law No 2992/2002, Law No 3052/2002, Law No 3283/2004, Law No 3697/2008, Law No 3888/2010, Law No 3986/2011 and Law No 4093/2012.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Region of Greece.

 
Taxpayers

The owners of motor vehicles.

 
Tax object and basis of assessment

Motor vehicles and motorcycles used on public roads.

Basis of assessment:

  • Engine displacement for private cars registered up to 31-10-2010
  • CO2 emissions for private cars registered after 1-11-2010
  • engine displacement for motorcycles
  • gross weight (for lorries)
  • number of passenger seats (for buses).
 
Deductions, Allowances, Credits, Exemptions

Exempt from the tax are: vehicles belonging to the Greek State, to Heads of diplomatic missions and the official diplomatic staff of foreign embassies, to the Greek Red Cross and several other non-profit-making institutions and vehicles for disabled people who meet certain conditions. Also, hybrid, up to 1,929 cc, and electric private vehicles and TAXIs which were registered until 31-10-2010 and private vehicles, registered for the first time after 1/11/2010 with CO2 emissions below 100 gr/km.

 
Rate(s) Structure

A) PRIVATE USE VEHICLES

Passenger vehicles, motorcycles:

a) For all passenger cars which have been registered for the first time in Greece, until 31/10/2010 as well as for motorcycles regardless of their date of registration, according to their engine displacement as following: 

Category Engine displacement (cc) Annual road tax
Α Up to 300 22 €
Β 301 - 785 55 €
C 786 - 1,071 120 €
D 1,072 - 1,357 135 €
Ε 1,358 - 1,548 240 €
F 1,549 - 1,738 265 €
G 1,739 - 1,928 300 €
Η 1,929 - 2,357 660 €
I 2,358 - 3,000 880 €
J 3,001 - 4,000 1,100 €
Κ 4,001   and above 1,320 €

 

b) For all passenger cars which have been registered for the first time in Greece after 1/11/2010, exclusively according to their CO2 emissions, regardless of their technology (petrol, diesel, hybrid etc) as following:

  CO2 emissions

Annual road tax per gr of CO2 emissions 

   0 - 100

0

101 - 120

0.90

121 - 140

1.10

141 - 160

1.70

161 - 180

2.25

181 - 200

2.55

201 - 250

2.80

Above 251

3.40

For passenger trailers and semi-trailers: 140 €.

Road tax does not apply on hybrid, electric or hydrogen private up to 1,929 cc, registered until 31-10-2010. For those with capacity higher than 1,929 cc, registered until 31-10-2010, the road tax is reduced by 50%.

 

c) Lorries

Category    Gross Weight in kilograms    Tax
A Up to 1,500 75 €
B 1,501 – 3,500 105 €
C  3,501 – 10,000 300 €
D 10,001 – 20,000 600 €
E 20,001 – 30,000 940 €
F 30,001 – 40,000 1,320 €
G 40,001 and above 1,490 €
Truck trailers:   300 €

 

d) Buses

Category Number of Seats Tax
A Up to 33 210 €
B 34 – 50 410 €
C 51 and over 510 €

 

e) Vehicles not falling within one of the above classifications: 535 €

f) Ambulances and funeral transport: 300€

 

B) PUBLIC USE VEHICLES

a) TAXIS registered until 31-10-2010: 290 €

b) TAXIS, registered after 1-11-2010, according to their CO2 emissions, as following:

CO2 emissions

Annual road tax per gr of CO2 emissions 

0 - 100

0

101 - 150

2.25

Above 151

2.80

c) Lorries

Category Gross Weight in kilograms Tax
A Up to 3,500 125 €
B   3,501 – 10,000 195 €
C 10,001 – 19,000 340 €
D 19,001 – 26,000 495 €
E 26,001 – 33,000 650 €
F 33,001 – 40,000 925 €
G  40,001 and above 1,460 €
Truck trailers:    300 €

 

d) Buses

   Available Places  
Category (sitting – standing)   Tax
Provincial/Urban A Up to 50 210 €
Provincial/Urban B 51 and over 385 €
Inter-city A Up to 50 215 €
Inter-city B 51 and over 300 €
Tourist coaches Up to 40 (sitting) 430 €
Tourist coaches  41 and over (sitting) 595 €

 Foreign lorries, for each trip: 100 €

(Not applicable when special conventions with other countries apply)

For the use of provisional circulation license: 4.00 € per day

For test drive circulation:  a ) motorcycles:         30 €                                        

                                    b ) other vehicles:     150 €

Road tax on mopeds: 12 €

 
Tax due date

Annually. It is paid in one instalment until the 31st of December of the year that precedes the year for which the tax is due.

 
Tax collector

Ministry of Finance also through designated banks and other financial institutions.

 
Special features

Beneficiary: The State:100 %.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d59da + d29eb

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,214.00 EUR 0.64
2011 1,275.00 EUR 0.62
2010 1,195.00 EUR 0.53
2009 1,244.00 EUR 0.52
2008 1,051.00 EUR 0.43
2007 865.00 EUR 0.37
2006 814.00 EUR 0.37
2005 765.00 EUR 0.38
2004 717.00 EUR 0.37
2003 596.00 EUR 0.33
2002 659.00 EUR 0.40
2001 764.00 EUR 0.50
2000 351.00 EUR 0.24
1999 396.00 EUR 0.28
1998 272.00 EUR 0.21
1997 287.00 EUR 0.23
1996 238.00 EUR 0.21
1995 276.00 EUR 0.26

Comments