• The vehicle operation tax for such motorcycle, tricycle and quadricycle, which has been registered for the first time after 1 January 2005 and information on the engine capacity of which is included in the vehicle registration certificate, shall be payable in accordance with the engine capacity thereof in cubic centimetres (cm3) in the following amounts (euro):

Engine capacity

2014 - 2020

2021

Up to 500 cm3

17,07

18

Between 501 and 1 000 cm3

34,15

36

Between 1 001 and 1 500 cm3

51,22

54

Above 1 500 cm3

68,30

72

  • The vehicle operation tax for such motorcycle, tricycle and quadricycle, which has been registered for the first time before 1 January 2005 is EUR 36.
  • Vehicle operation tax for a PASSENGER CAR or GOODS VEHICLE with gross weight up to 3500 kg shall be paid according to the amount of CO2 emissions in the following amount (euro):

 CO2 emissions (g) per 1 km

PASSENGER CAR,

registered for the first time after:

PASSENGER car or goods vehicle with gross weight up to 3500 kg, registered for the first time after:

31.12.2008

31.12.2011

31.12.2020

2017 - 2020

From 20211

Up to 50

0

0

0

Between 51 and 95

12

12

9

Between 96 and 115

48

48

36

Between 116 and 130

84

84

66

Between 131 and 155

120

120

90

Between 156 and 175

144

144

114

Between 176 and 200

168

168

132

Between 201 and 225

264

216

168

Between 226 and 250

264

204

Between 251 and 275

408

336

258

Between 276 and 300

408

318

Between 301 and 350

552

552

426

Between 351 and 400

756

756

582

401 and above

756

If the engine capacity of the vehicle is above 3 500 cm3

Additional rate2

300.0

         

1From 2021 onwards, the tax rate for gas-supplemented vehicles is 10% lower
2 Vehicles with an engine capacity of more than 3500 cm3 are subject to an additional tax rate of EUR 300 in addition to the vehicle operation tax rate

  • The vehicle operation tax for a PASSENGER CAR, which has been registered for the first time after 1 January 2005 and for which information on the gross weight, engine capacity and maximum engine power is included 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 from 2017:

 Vehicle gross weight (kg)

RATE, euro

Engine capacity (cm3)

RATE, euro

Engine power (kW)

RATE, euro

Up to 1 500

15

Up to 1 500

9

Up to 55

9

1 501 - 1 800

32

1 501 - 2 000

23

56 - 92

23

1 801 - 2 100

55

2 001 - 2 500

37

93 - 129

37

2 101 - 2 600

70

2 501 - 3 000

55

130 - 166

55

2 601 - 3 000

84

3 001 - 3 500

91

167 - 203

91

3 001 - 3 500

97

3 501 - 4 000

160

204 - 240

160

Above 3 500

110

4 001 - 5 000

228

241 - 300

228

Above 5 000

297

Above 300

297

 

  • The vehicle operation tax for a PASSENGER CAR or GOODS VEHICLE up to 3500 kg, which has been registered for the first time until 31 December 2004, shall be paid according to its gross weight in the following amount:

Vehicle gross wight (kg)

Rate, euro

from 2017

Up to 1 500

38

1 501 - 1 800

81

1 801 - 2 100

137

2 101 - 2 600

174

2 601 - 3 000

210

3 001 - 3 500

242

Above 3 500

274

  • The vehicle operation tax for a BUS shall be paid according to its gross weight or gross weight and engine emission level, in the following amount:

BUS gross weight (kg)

Rate, euro 2014 - 2020

Gross weight (kg) and engine emission level

Rate, euro

from 2021

Up to 1 500

17.07

Depending on gross weight up to 3 501 kg:

1 501 - 1 800

34.15

Up to 1 500

18

1 801 - 2 100

64.03

1 501 - 1 800

36

2 101 - 2 600

76.84

1 801 - 2 100

66

2 601 - 3 500

102.45

2 101 - 2 600

78

3 501 - 12 000

110.98

2 601 - 3 500

102

Above 12 000

145.13

Depending on gross weight from 3 501 kg to 12 000 kg and engine emission level:

 

 

EURO 0, EURO I, EURO II

252

EURO III, EURO IV

180

EURO V

120

EURO VI and less polluting

96

Depending on gross weight above 12 000 kg and engine emission level:

EURO 0, EURO I, EURO II

300

EURO III, EURO IV

210

EURO V

156

EURO VI and less polluting

120

  • Vehicle operation tax for a GOODS VEHICLE with a gross weight from 3501 kg to 12 000 kg shall be paid according to the emission level of its engine (before 2021, the tax for a goods vehicle with a gross weight up to 12 000 kg was calculated depending on its gross weight):

Gross weight up to 12 000 kg

Gross weight from 3 501 kg to 12 000 kg1

Gross weight (kg)

Rate, euro

2014-2020

Engine emission level

Rate, euro

from 2021

Up to 1 500

36

EURO 0, EURO I, EURO II

432

1 501 - 1 800

72

EURO III, EURO IV

300

1 801 - 2 100

138

EURO V

192

2 101 - 2 600

165

EURO VI and less polluting

144

2 601 - 3 500

219

 

 

3 501 - 12 000

156

1 For goods vehicles of up to 3 500 kg gross weight from 01.01.2021, the tax shall be calculated on the same basis as for passenger vehicles

  • Vehicle operation tax for the use of a vehicle of category M1 or N1 registered abroad in road traffic shall be paid in accordance with the following formula:

Vehicle operation tax =

the vehicle operation tax for the year × 1/12 × the number of months during which an abroad registered M1 or N1 category vehicle will be used in road traffic in Latvia.