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Generic Tax Name Motor vehicles tax - Taxes on vehicles
Tax name in the national language Kelių infrastruktūros mokestis Komercinių transporto priemonių mokestis
Tax name in English Road infrastructure chargeCommercial vehicles tax
Member State LT-Lithuania
Tax in force since 1991/04/02
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 on the financing of road maintenance and development programme No. VIII-2032, adopted by Parliament of Republic of Lithuania in 2000/10/12, new edition on Law on financing of road maintenance and development programme established in 2001/12/21 adopted by Parliament of Republic of the Lithuania. Specific issues are set by Resolution No 447 of Government of the Republic of Lithuania in 21 April 2005.
 
Who sets
The tax rate is set by



The tax base is set by



The reliefs are set by




Comments
 
Beneficiary





Comments

Road Programme financing resources shall be used for designing and building roads, bridges, viaducts, for their modernisation, repair, stock-taking and maintenance, for purchasing road machinery, technology, vehicles and other capital goods, as well as financing other needs of the road sector. This Programme legitimates taxes for vehicles needed for these purposes. Taxes are paid to the Lithuanian State Budget. Taxes for vehicles consist from several different taxes:

1. Charge for heavy goods vehicles registered in the Republic of Lithuania;

2. User charge and charge for bulky and (or) heavy goods vehicles
 
Geographical Scope

All the territory of Republic of Lithuania.
 
Taxpayers

The owners or users of goods vehicles of categories N2/N3, including trailers and semi-trailers of class O4, the gross laden weight of which is not less than 12 tonnes shall pay the charge for heavy goods vehicles. The owners or users of vehicles (buses, road goods vehicles and their combinations, special purpose road vehicles) shall pay user charge for the use of main roads. The owners or users of vehicles (vehicle combinations) which exceed, laden or unladen, the maximum authorised dimensions and/or maximum authorised axle loads and/or the maximum permissible gross laden weight of a vehicle (vehicle combination), shall pay the charge for bulky and (or) heavy goods vehicles for the use of roads of national and local significance.

 
Tax object and basis of assessment
The taxes are imposed on:
  1. holding heavy goods vehicles (charge for heavy goods vehicles);
  2. using main roads by vehicles, except cars (user charge);
  3. using roads of national and local significance by bulky and (or) heavy goods vehicles (charge for bulky and (or) heavy goods vehicles).
 
Deductions, Allowances, Credits, Exemptions

The following vehicles are exempt from the charge for heavy goods vehicles:

  1. vehicles belonging to the Ministry of the Interior and institutions under the Ministry, which have been attributed to combat, combat-training, training, drilling and transport groups;
  2. vehicles fitted for people with disabilities, which belong to municipal institutions and non-governmental organizations of people with disabilities.

The following vehicles are exempt from the User charge:

  1. vehicles belonging to the Ministry of the Interior and institutions under the Ministry that have been attributed to combat, combat-training, training, drilling and transport groups, as well as vehicles of municipal fire prevention services;
  2. vehicles fitted to carry and (or) to drive people with disabilities;
  3. ambulance and resuscitation vehicles of health care institutions;
  4. vehicles (school buses) registered in the Republic of Lithuania and foreign countries, including EU member states, and fitted for transporting pupils (children), which belong to municipality educational establishments and (or) companies controlled by municipalities;
  5. vehicles used for road maintenance works;
  6. regular route passenger vehicles of the local (city, suburban) transport network;
  7. vehicles registered in the foreign states with which the Republic of Lithuania has concluded international agreements or vehicles registered in foreign states, which travel to eliminate the consequences of natural calamities or traffic accidents, or carry charity and humanitarian aid consignments; also vehicles, which are part of the military defence systems of foreign states.

The following vehicles are exempt from the charge for bulky and (or) heavy goods vehicles – vehicles belonging to the Ministry of the Interior and institutions under the Ministry that have been attributed to combat, combat-training, training, drilling and transport groups and vehicles belonging to the military defence systems of foreign states, the dimensions and (or) axle (group of axles) load whereof exceed those authorised and (or) the maximum authorised gross weight of the vehicle (vehicle combination) is exceeded.
 
Rate(s) Structure

The following charges are enumerated in detailed list in Resolution No 447 of the Government of the Republic of Lithuania.

The owners and users of vehicles shall pay the charge for heavy goods vehicles separately for every vehicle, except for the charge in respect of the road goods vehicle combination N3+O4. The amount of the charge shall be calculated according to the maximum permissible gross laden weight of a vehicle specified in the vehicle registration certificate (vehicle user certificate).

The owners or users of vehicles shall pay the user charge separately for every bus, road goods vehicle or a combination of vehicles. The amount of the charge shall be determined by the vehicle type and class. The amount of the charge shall be calculated according to the maximum permissible gross laden weight of a vehicle specified in the vehicle registration certificate (vehicle user certificate).

The amount of the charge for bulky and (or) heavy goods vehicles depends on exceeding allowed parameters.
 
Tax due date

The owners or users of goods vehicles pay the charge for heavy goods vehicles each year before the vehicle is presented for the roadworthiness test. The owners and users of vehicles pay charges for using main roads daily, weekly, monthly or annually. The owners or users of bulky and (or) heavy goods vehicles pay a single charge monthly or annually.
 
Tax collector

State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania.
 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29ba

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 181.51 LTL 0.55
2011 134.07 LTL 0.43
2010 118.70 LTL 0.42
2009 100.90 LTL 0.38
2008 144.00 LTL 0.44
2007 139.30 LTL 0.48
2006 78.50 LTL 0.33
2005 48.60 LTL 0.23
2004 54.80 LTL 0.30
2003 38.60 LTL 0.23
2002 35.80 LTL 0.23
2001 25.10 LTL 0.18
2000 24.60 LTL 0.18
1999 22.40 LTL 0.18
1998 24.80 LTL 0.19
1997 30.80 LTL 0.26
1996 15.00 LTL 0.15

Comments