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Ministry of Finance
of the Republic of Latvia
1 Smilsu st., Riga
LV-1919, Latvia

P.: +371-67095405
F.: +371-67095503
E-mail: pasts@fm.gov.lv
info@fm.gov.lv

Vehicle Operating Tax

Taxable object

All vehicles, except tractor-type machinery, trailers and semi-trailers with full weight not exceeding 3500 kilos, trams, trolleybuses, off-road vehicles, snow motorcycles, mopeds and bicycles.

Taxable persons

Persons, who own, possess or hold a vehicle, which is registered or is going to be registered in Latvia, or who own, possess or hold a vehicle with Latvian transit number plates.

Tax rates

  • The vehicle operating tax on motorcycles, tricycles and quadricycles first registered after January 1, 2005 that have registration certificates containing information on the volume of the engine shall be paid according to the volume of engine in cubic centimetres (cm3) as follows:

By volume of engine (EUR)

≤ 500 cm3

17,07

501 cm3- 1000 cm3

34,15

1001 cm3- 1500 cm3

51,22

> 1500 cm3

68,30

  • The vehicle operating tax on motorcycles, tricycles and quadricycles first registered before January 1, 2005 is 35,57 euro.
  • The vehicle operating tax on cars first registered after January 1, 2005 that have registration certificates with information on total weight, engine volume and engine maximum power, shall be paid by summing up tax rates according to total weight, engine volume and engine maximum power of the car as follows:

By total weight (EUR)

≤1500 kg

14,23

1501 kg - 1800 kg

29,88

1801 kg - 2100 kg

51,22

2101 kg - 2600 kg

65,45

2601 kg - 3000 kg

78,26

3001 kg - 3500 kg

91,06

> 3500 kg

102,45

 

By engine volume (EUR)

≤ 1500 cm3

8,54

1501 cm3- 2000 cm3

21,34

2001 cm3- 2500 cm3

34,15

2501 cm3- 3000 cm3

51,22

3001 cm3- 3500 cm3

85,37

3501 cm3- 4000 cm3

149,40

4001 cm3-5000 cm3

213,43

>5000 cm3

277,46

 

By engine max. power (EUR)

≤ 55 kW

8,54

56 kW - 92 kW

21,34

93 kW - 129 kW

34,15

130 kW - 166 kW

51,22

167 kW - 203 kW

85,37

204 kW - 240 kW

149,40

241 kW - 300 kW

213,43

> 300 kW

277,46

  • The vehicle operating tax on cars first registered before January 1, 2005 shall be paid according to the total weight of the car as follows:

By total weight (EUR)

≤ 1500 kg

35,57

1501 kg - 1800 kg

75,41

1801 kg - 2100 kg

128,06

2101 kg - 2600 kg

162,21

2601 kg - 3000 kg

196,36

3001 kg - 3500 kg

226,24

> 3500 kg

256,12

  • The vehicle operating tax on busses shall be paid according to the total weight of the bus as follows:

By total weight (EUR)

≤ 1500 kg

17,07

1501 kg - 1800 kg

34,15

1801 kg - 2100 kg

64,03

2101 kg - 2600 kg

76,84

2601 kg - 3500 kg

102,45

3501 kg - 12 000 kg

110,98

> 12 000 kg

145,13

  • The vehicle operating tax on trucks with the total weight up to 12 000 kg shall be paid according to the total weight of the truck as follows:

By total weight (EUR)

≤ 1500 kg

36

1501 kg - 1800 kg

72

1801 kg - 2100 kg

138

2101 kg - 2600 kg

165

2601 kg - 3500 kg

219

3501 kg - 12 000 kg

156

Vehicle operating tax exemptions

Vehicle operating tax shall not be paid:

  • for one passenger car, motorcycle, tricycle or quadricycles which is registered or is going to be regirested on name of a disabled person;
  • for vehicle of representatives of diplomatic, consular or international organisations;
  • for emergency vehicle;
  • for vehicle which is written-off and other cases.

Vehicle operating tax relief

  • The vehicle operating tax shall be paid in amount of 50% on vehicles which are owned, possessed or hold by the institution subordinated to the Ministry of Interior, institution subordinated to the Ministry of Defence or National Armed Forces, institutions of municipal police.
  • Producers of agriculture production, cooperative societies providing agriculture services, as well as recognised aquaculture farms shall pay the vehicle operating tax in the amount of 50% per each truck if they comply with all statutory requirements.
  • Persons that have three of more dependant under-age children shall pay the vehicle operating tax in amount of 50% per one registered car they own, possess or hold for respective calendar year.

Payment of vehicle operating tax

Vehicle operating tax shall be paid for the current calendar year and for previous years if vehicle operating tax has not been paid in those years.

Reimbursement of vehicle operating tax

The State Revenue Service shall reimburse tax after the receipt of the request of the taxpayer in the situations proscribed by the law.

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CONTACTS

Tālrunis uzziņām: 67095405

Lietvedības tālrunis: 67095578

Fakss: 67095503

E-pasts: info@fm.gov.lv

Adrese: Smilšu iela 1, Rīga, LV-1919, Latvija