Published: 17.01.2018.

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 or persons the declared place of residence is in Latvia and who use a vehicle of Category M1 and N1 registered in a foreign country for participation in the road traffic.

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

15

1501 kg - 1800 kg

32

1801 kg - 2100 kg

55

2101 kg - 2600 kg

70

2601 kg - 3000 kg

84

3001 kg - 3500 kg

97

> 3500 kg

110

 

By engine volume (EUR)

≤ 1500 cm3

9

1501 cm3- 2000 cm3

23

2001 cm3- 2500 cm3

37

2501 cm3- 3000 cm3

55

3001 cm3- 3500 cm3

91

3501 cm3- 4000 cm3

160

4001 cm3-5000 cm3

228

>5000 cm3

297

 

By engine max. power (EUR)

≤ 55 kW

9

56 kW - 92 kW

23

93 kW - 129 kW

37

130 kW - 166 kW

55

167 kW - 203 kW

91

204 kW - 240 kW

160

241 kW - 300 kW

228

> 300 kW

297
  • 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

38

1501 kg - 1800 kg

81

1801 kg - 2100 kg

137

2101 kg - 2600 kg

174

2601 kg - 3000 kg

210

3001 kg - 3500 kg

242

> 3500 kg

274
  • 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 31 December 2008, 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 kilometre (km):

For vehicles with carbon dioxide (CO2) emissions

EUR

up to 50 g per one km

0

between 51 g and 95 g per one km

12

between 96 g and 115 g per one km

48

between 116 g and 130 g per one km

84

between 131 g and 155 g per one km

120

between 156 g and 175 g per one km

144

between 176 g and 200 g per one km

168

between 201 g and 250 g per one km

264

between 251 g and 300 g per one km

408

between 301 g and 350 g per one km

552

up to 351 g per one km

756
  • In addition to the rate of the vehicle operation tax the rate in the amount of EUR 300 is determined for those cars the engine capacity of which exceeds 3500 cm3.
  • 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
  • The vehicle operation tax for use in the road traffic of a vehicle of Category M1 and N1 registered in a foreign country shall be paid in conformity with a time period of use of the vehicle:

 

EUR

for one day 

10

for a month 

250

for six months

600

for a year 

1000

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 25% per each truck if they comply with all statutory requirements.
  • A large family 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.