Tax on Company Cars (tax rates)
Rate |
Tax base |
Taxation period |
Paid in accordance with engine volume in the following amount, if the vehicle was registered for the first time after January 1, 2005:
31 EUR a month – up to 2000 cm3; 49 EUR a month - from 2001 cm3 to 2500 cm3;
82 EUR a month - over 3000 cm3. |
A car owned or kept by a trader by construction and internal equipment used for: 1) the transportation of passengers and their luggage with the number of seats not exceeding eight seats excluding the driver’s seat and which has been registered as a light passenger car or car for personal use 2) freight cars with a full mass not exceeding 3000 kilograms, which is registered as a lorry and has more than three seats (including the driver's seat). |
One calendar year |
Paid for a vehicle registered for the first time until January 1, 2005: 49 EUR/month |
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Paid for an electric vehicle (a vehicle, which by its design, as the only mechanical propulsion draws energy from the stored power or power storage device): 10 EUR/month |
Regulatory enactment — Law on the Vehicle Operation Tax and Company Car Tax.