Tax on Company Cars (tax rates)

Rate

Tax base

Taxation period

Paid in accordance with engine volume in the following amount, if the vehicle was registered for the first time after January 1, 2005:

 

31 EUR a month – up to 2000 cm3;
 

49 EUR a month - from 2001 cm3 to 2500 cm3;

66 EUR a month – from 2501 cm3 to 3000 cm3;

 

82 EUR a month - over 3000 cm3.

A car owned or kept by a trader by construction and internal equipment used for:

1) the transportation of passengers and their luggage with the number of seats not exceeding eight seats excluding the driver’s seat and which has been registered as a light passenger car or car for personal use

2) freight cars with a full mass not exceeding 3000 kilograms, which is registered as a lorry and has more than three seats (including the driver's seat).

One calendar year

Paid for a vehicle registered for the first time until January 1, 2005:

49 EUR/month

Paid for an electric vehicle (a vehicle, which by its design, as the only mechanical propulsion draws energy from the stored power or power storage device):

10 EUR/month

Regulatory enactment — Law on the Vehicle Operation Tax and Company Car Tax.