Vehicle Operation Tax

 Publicēts: 08.02.2019. 15.19


Vehicle operation tax rates


   Rate

 Tax base

1. On motorcycle, tricycle and quadricycle:

17,07 EUR – up to 500 cm3;

34,15 EUR –  501 to  1000 cm3 ;

 51,22 EUR –  1001 to 1500 cm3;

68,30 EUR – above 1500 cm3

2. The vehicle operation tax for such car:

2.1. which was registered for the first time after 31 December 2008 and was registered for the first time in Latvia after 31 December 2016, shall be payable by applying the rate depending on the amount of carbon dioxide (CO2) emissions caused by the vehicle in grams (g) per one kilometer (km):

EUR 0 - for vehicles with carbon dioxide (CO2) emissions up to 50 g per one km;

EUR 12 - for vehicles with carbon dioxide (CO2) emissions between 51 g and 95 g per one km;

EUR 48 - for vehicles with carbon dioxide (CO2) emissions between 96 g and 115 g per one km;

EUR 84 - for vehicles with carbon dioxide (CO2) emissions between 116 g and 130 g per one km;

EUR 120 - for vehicles with carbon dioxide (CO2) emissions between 131 g and 155 g per one km;

EUR 144 - for vehicles with carbon dioxide (CO2) emissions between 156 g and 175 g per one km;

EUR 168 - for vehicles with carbon dioxide (CO2) emissions between 176 g and 200 g per one km;

EUR 264 - for vehicles with carbon dioxide (CO2) emissions between 201 g and 250 g per one km;

EUR 408 - for vehicles with carbon dioxide (CO2) emissions between 251 g and 300 g per one km;

EUR 552 - for vehicles with carbon dioxide (CO2) emissions between 301 g and 350 g per one km;

EUR 756 - for vehicles with carbon dioxide (CO2) emissions up to 351 g per one km.

2.2. in addition to the rate of the vehicle operation tax which is mentioned in paragraph 2.1, the rate in the amount of EUR 300 is determined for those cars the engine capacity of which exceeds 3500 cm3.

3. The vehicle operation tax for such car, which is equipped with an internal combustion engine or by construction is equipped with an internal combustion engine and uses energy from the equipment for the storage of electricity or driving force for its mechanical driving force (for example, an accumulator, condenser, flywheel or generator, etc.) and was registered for the first time after 1 January 2005, and for which information regarding the gross weight, engine capacity and maximum engine power is contained in the vehicle registration certificate, shall be payable by adding together the tax rates according to the gross weight, engine capacity and maximum engine power of the car, in the following amounts:

kilograms (kg):

15 EUR -  up to 1500 kg;

32 EUR -  1501 kg to 1800 kg;

55 EUR -  1801 kg to 2100 kg;

70 EUR -  2101 kg to 2600 kg;

84 EUR -  2601 kg to  3000 kg;

97 EUR -  3001 kg to 3500 kg;

110 EUR - above 3500 kg.

On engine volume (cm3):

9 EUR – up to 1500 cm3;

23 EUR -  1501 cm3 to 2000 cm3;

37 EUR -   2001 cm3 to 2500 cm3;

55 EUR -   2501 cm3 to 3000 cm3;

91 EUR -   3001 cm3 to 3500 cm3;

160 EUR -   3501 cm3 to 4000 cm3;

228 EUR -  no 4001 cm3 to  5000 cm3;

297 EUR -  above 5000 cm3.

On maximal engine power in kilowatts (kW):

9 EUR -  up to 55 kW;

23 EUR -   56 kW to 92 kW;

37 EUR -   93 kW to 129 kW;,

55 EUR -  130 kW to 166 kW;

91 EUR -  167 kW to 203 kW;

160 EUR -   204 kW to 240 kW;

228 EUR -   241 kW to 300 kW;

297 EUR -  above 300 kW.

4. The vehicle operation tax on the cars not referred to in Paragraph 2 shall be payable in accordance with the gross weight thereof in the following amounts:

38 EUR – up to 1500 kg;

81 EUR -  1501 kg to 1800 kg;

137 EUR -  1801 kg to 2100 kg;

174 EUR -   2101 kg to 2600 kg;

210 EUR -   2601 kg to 3000 kg;

242 EUR -   3001 kg to 3500 kg;

274 EUR  - more than 3500 kg.

On a bus in accordance with gross weight:

17,07 EUR – up to 1500 kg;

34,15 EUR -  1501 kg to 1800 kg;

64,03 EUR -  1801 kg to 2100 kg;

76,84 EUR -  2101 kg to 2600 kg;

102,45 EUR -  2601 kg to 3500 kg;

110,98 EUR - 3501 kg to 12 000 kg;

145,13 EUR - above 12 000 kg.

On lorries with gross weight less than 12 000 kg the tax is payable in accordance with the gross weight of these vehicles in the following amounts:

36 EUR – up to 1500 kg;

72 EUR -  1501 kg to 1800 kg; (

138 EUR -   1801 kg to 2100 kg;

165 EUR -  2101 kg to 2600 kg;

219 EUR -   2601 kg to 3500 kg;

156 EUR -   3501 kg to 12 000 kg.

The vehicle operation tax for goods vehicles with gross weight above 12 000 kg (except tractive units) shall be payable depending on the number of axles the goods vehicle has and the driving axle suspension type (pneumatic or mechanical suspension) in accordance with Annex 1 to this Law

On tractive units with pneumatic suspension - 170,74 EUR; with mechanical suspension - 256,12 EUR.

The vehicle operation tax for two-axle, three-axle and multi-axle trailers shall be payable in accordance with Annex 2 to this Law.

On one-axle trailers and one-axle semitrailers - 59,76 EUR.

On two-axle, three-axle and more axle semitrailers – in accordance with Annex 3 to the vehicle operation tax law

All vehicles, except tractor-type machinery, the trailers and semi-trailers of cars whose gross weight does not exceed 3500 kilograms, trams, trolleybuses, off-the-road vehicles, snow motorcycles, mopeds and bicycles