Romania.

Any person that owns a mean of transport registered in Romania

The mean of transport with mechanic traction or water vehicles.

The basis of assessment is the cylindrical capacity of the engine or the type of the mean of transport.

In case of full payment of the tax until March 31st, a reduction of max. 10% may apply as decided by local authorities.

The fee on means of transport is not to be applied to the following:

• cars, motorcycles with sidecars, and motorized tricycles that belong to persons with locomotive disabilities and that are adapted for such disability;
• passenger river ships, boats, and punts used for the transport of physical persons domiciled in the Danube Delta, Insula Mare a Brailei, and Insula Balta Ialomitei;
• means of transport of public institutions;
• means of transport of legal persons that are used for public passenger transport services in an urban or suburban regime, including passenger transport outside a locality, if the transport tariff is established under conditions of public transport;
• historical vehicles as defined by law;
• vehicles owned by war veterans, war widows, war veterans widows, politically prosecuted people

Rates vary from 8 to 290 lei for each fraction of cylinder capacity of 200 cm³ or fraction of it in accordance with the capacity of the engine.

For the lorry transport vehicles, the tax is set taking in account the mass of the vehicle and the number of axes of auto-trailers, in accordance with EU Directive 1999/62.

For water vehicles and trails, the tax is set as yearly sum per type of vehicle.

Payable in two equal parts on March 31st and September 30th.

The tax is due starting with the first day of the month that follows the purchase of the mean of transport.

Local authorities.

For the means of transport which are subject to a leasing contract the tax must be paid by the lodger.