Organization : Ministry of Finance, Tax Administration
Facility : Road Motor Vehicles Tax
Country : Croatia
Website : https://porezna-uprava.gov.hr/en/road-motor-vehicles-tax/7366
What is Road Motor Vehicles Tax?
Road motor vehicles tax shall be paid annually by legal and natural persons who, on the date of registration or certification of the renewal of the road traffic permit, are owners of passenger cars, motorcycles and quadricycles.
Related / Similar Facility : Croatia Global Minimum Corporate Income Tax
Taxpayer of Road Motor Vehicles Tax
Legal and natural persons who, on the date of registration or certification of driver’s licence renewal, are owners or users who are listed in the vehicle registration certificate of passenger cars, motorcycles and quadricycles.
Subject of Road Motor Vehicles Taxation
Road motor vehicle taxes is paid once a year at registration or certification of driver’s licence renewal for passenger cars, motorcycles and quadricycles (not older than 10 years), according to engine power in kW and age of vehicle.
Amount of Road Motor Vehicles Tax
** Car from 27,00 to 199,00 eura
** Motorcycle from 7,00 to 159,00 eura
** Light quadricycles and quadricycles from 4,00 to 19,00 eura
Road motor vehicles tax shall be charged according to engine power in kW and age of vehicle, namely:
1. For Passenger Cars:
| If engine power is in kW | | Charged EUR | | |
| more than kW | up to kW | up to 2 years of age | from 2 to 5 years of age | from 5 to 10 years of age |
| | 55 | 40,00 | 33,00 | 27,00 |
| 55 | 70 | 53,00 | 46,00 | 33,00 |
| 70 | 100 | 80,00 | 66,00 | 53,00 |
| 100 | 130 | 119,00 | 93,00 | 80,00 |
| 130 | | 199,00 | 159,00 | 133,00 |
2. For Motorcycles:
| If engine power is in kW | | Charged EUR | | |
| more than kW | up to kW | up to 2 years of age | from 2 to 5 years of age | from 5 to 10 years of age |
| 20 | 13,00 | 11,00 | 7,00 | |
| 20 | 50 | 27,00 | 20,00 | 13,00 |
| 50 | 80 | 66,00 | 53,00 | 40,00 |
| 80 | 159,00 | 133,00 | 106,00 |
3. For Light Quadricycles and Quadricycles:
| If engine power is in kW | | Charged EUR | | |
| more than kW | up to kW | up to 2 years of age | from 2 to 5 years of age | from 5 to 10 years of age |
| 4 | 7,00 | 5,00 | 4,00 | |
| 4 | 10 | 11,00 | 8,00 | 7,00 |
| 10 | 15 | 16,00 | 13,00 | 11,00 |
| 15 | | 19,00 | 16,00 | 13,00 |
Note:
(1) Road motor vehicles tax shall not be levied on vehicles of the Republic of Croatia and units of local and regional self-government, state administration bodies, vehicles of health institutions, fire brigades, diplomatic and consular representative offices, foreign diplomatic staff, special vehicles used by their owners to carry out the registered activity of transport of deceased persons and tax-service and vehicles adapted for the transportation of disabled persons.
(2) Road motor vehicles tax shall not be paid by persons which were entirely exempted from paying customs and value added tax when procuring the vehicle.
(3) If a road motor vehicle which has never before been registered was acquired during the calendar year, the owner of the vehicle shall pay annual tax referred to in Article 11, paragraph 1 of this Act reduced for the part of the year prior to procuring the vehicle.
(4) When changing the ownership of the road motor vehicle during the calendar year, the new owner does not pay the tax on road motor vehicles if the tax was assessed to the previous owner.