Annex IV Overview of passenger car taxation in Member States
MS || Registration taxes based on: || Tax rate/Approximate amount of registration taxes[60] || Annual circulation taxes based on: || Approximate amount annually
BE || Engine power, expressed either in fiscal horsepower or in kilowatt (kW) || Tax due ranges from € 61,5 to € 4957 || Engine power || Ranges from € 57 to € 1714 for fiscal horsepower of 20
BG || None || || Engine power and the year of manufacture || Max. BGN 3,69 per kW above 110 kW x 2,8 for a car less than 5 years old
CZ || None || || Cylinder capacity (cc) in cm3 || From CZK 1200 to CZK 4200
DK || Price inclusive of VAT and fuel efficiency || 105% up to DKK 62700 and 180% of the remainder of the price Reduction of DKK 4000 for petrol/diesel cars for each additional km in excess of 16/16,5 km the vehicles runs per litre petrol/diesel. Increase of DKK 1000 for petrol/diesel cars for each km less than 16/18 km the car runs per litre petrol/diesel || Fuel efficiency and fuel type || Petrol cars: DKK 560 for cars running ≥ 20 km/litre to DKK 19320 for cars running less than 4,5 km/litre Diesel cars: DKK 160 for cars running ≥ 32,1 km/litre to DKK 25920 for cars running less than 5,1 km/litre
DE || None || || Cc and CO2-emissions || € 2/ €9.50 per 100 cc for a petrol/diesel engine and € 2 for each g/km CO2 emission above a certain limit (110 g/km for cars registered in 2012)
EE || None || || None ||
IE || || 14% (≤ 120 g/km CO2) with a minimum of € 280 gradually increasing to 36% (> 225 g/km CO2) with a minimum of € 720 || CO2-emissions || Ranging from € 160 for CO2 emissions less than 120 g/km and € 2 258 for CO2-emissions > 225 g/km
EL || Price inclusive of VAT || Rate varies depending on the cc and on the pollution norm of the vehicle. 5% is the lowest rate (less than 900 cc and Euro-5), 346% is the highest rate (> 2000 cc and before Euro-1) || CO2-emissions || Rate varies from 0 to € 3,40 per g/km CO2 for a car with CO2-emissions > 251 g/km
ES || Price exclusive of VAT Rate depending on the CO2-emissions || Rate is 0 (less than 120 g/km CO2) to 14,75% (≥ 200 g/km CO2) The autonomous regions can however set higher or lower tax rates || Engine power || Rates established by local government
FR || Horsepower. The formula: CO2/45 + (kW/40)1.6 Levied by the regions There is also a CO2-based bonus-malus system. A malus (tax) is due above 140 g/km CO2 || The rate varies between € 27 and € 52 per horsepower || None ||
IT || Rates depend on the type and the capacity of the vehicle || Provincial authorities may increase the tax rates by up to 30% || Power of the vehicle || Rates established by regional law, at 90 % to 110 % of the amount established for the previous year
CY || Cc and CO2-emissions || € 0,51 per cc (0 – 1650 cc) to € 7,69 per cc (> 3000 cc) Reduction of max 30% for CO2-emissions below 200 g/km and an increase of max 20% for CO2-emissions exceeding 200 g/km || Cc and CO2 emissions || Rate varies between € 0,04 and € 0,20 per cc minus 15% if CO2 less than 150 g/km
LV || CO2-emissions || LVL 0,3 to 5,0 per g/km CO2 depending on the CO2 emission range || Weight || LVL 24 for a car less than 1500 kg LVL 150 for a car > 3500 kg
LT || None || || None ||
LU || None || || CO2 emissions and type of fuel || € 306 for a diesel car with of 200 g/km CO2
HU || Cc. The tax rate is based on the type of fuel and environmental features || Petrol cars up to 1100 cc and diesel cars up to 1300 cc: HUF 250000 to 749000 depending on emission standards Petrol cars above 3000 cc and diesel cars above 3500 cc: HUF 3,2 to 9,6 mio per item depending on emission standards || kW and decreases for older cars. || Maximum HUF 345/kW/year
MT || Registration value || Rate depends on CO2 emissions, fuel type and length of the car || CO2 emissions, fuel type, particles emissions and age. || € 600 for a new petrol or diesel car > 250 g/km CO2
NL || 11,1% of the net catalogue price and depending on fuel type and CO2 emissions. From 2013 the registration tax will only be based on CO2 emissions || As for the CO2-emission part, three emission brackets and a progressive tax rate are fixed. || Weight and fuel type Regional surcharge || € 800 for a petrol car ≤ 1400 kg
AT || Consumer price exclusive of VAT || Tax rate: - for petrol cars: fuel consumption per 3 litres x 2% - for diesel cars: fuel consumption per 2 litres x 2% If the CO2-emission is above 160 g/km, the tax increases || Engine capacity || € 6.6 per kW above 24 kW
PL || Price || The rate is: – 18.6 % of the price for a car > 2000 cc – 3.1% of the price for other cars || None ||
PT || Cc and CO2 emissions || For all cars: - € 0,97 per cc (less than 1250 cc) minus € 719 - € 4,56 per cc (> 1250 cc) minum € 5,212 For petrol/LPG/natural gas cars - € 4,03 per g/km CO2 (less than 115 g/km) - to € 143,39 g/km CO2 (> 195 g/km) - minus amounts to deduct depending on CO2 For diesel cars - € 19,39 to 187,97 per g/km CO2 - minus amounts to deduct depending on CO2 || Cc and CO2 emissions || Maximum € 637 for a car > 2500 cm3 or > 250 g/km CO2
RO || Cc, pollution norm of the vehicle and vehicle type || || Cc || Rates vary from Lei 8 to 290 for each fraction of cc of 200 cm3
SI || Selling price exclusive of VAT. The tax rate is determined according to environmental criteria (CO2, Euro emission standards) and engine fuel. For diesel motor vehicles also Particulate Matter (PM) emissions || The rates vary between 0,5% to 28% for petrol cars and from 1% to 31% for diesel cars || Engine capacity || € 193,96 for a car > 2500 cm3
SK || None || || Engine cylinder capacity ||
FI || Price inclusive of VAT and this tax || The tax rate is between 5 to 50% depending on the CO2 emissions || CO2 emissions || € 43 when CO2 emission is 0 g/km. € 606 for CO2 emission ≥ 400 g/km For other than petrol cars, a reduction or increase applies (e.g. increase for diesel is maximum 5,5 times the tax for petrol)
SE || None || || CO2 emissions, fuel type || For a diesel car the tax is the highest: SEK 1168 + 51 per g/km CO2 above 100 g/km
UK || None || || CO2 emissions || £ 475 for a car > 255 g/km CO2
