Factsheet: Act on special tax for motor vehicles

Act on special tax for motor vehicles

Key Information
Full name of Instrument & Measure (English): 
Act on special tax for motor vehicles (OG 15/13,108/13)
Full name of Instrument & Measure (native language): 
ZAKON O POSEBNOM POREZU NA MOTORNA VOZILA (NN 15/13,108/13)
Description: 
Special tax is paid for motor vehicles based on tax basis related to vehicle price (or motor volume) and based on CO2 emissions. If CO2 emission are below 85 g/km (diesel vehicles) ot below 90 g/km (benzine, natural gas, LPG), tax does not include the part related to CO2 emissions. Purely electrical vehicles are exempted from these rules (tax).
Goal/Aim: 
regulate taxation of motor vehicles
Responsible Authority: 
Ministry of Finance

Status:

Year Instrument & Measure Started: 
2013