Published: 26.10.2021.

The vehicle operation tax shall not be paid for:

  • one passenger car, motorcycle, tricycle or quadricycle which is or is being registered in the ownership, holding or possession of a person with disability;
  • a vehicle which is being registered in the ownership, holding or possession of a consular or international organisation representation or such person who has diplomatic or consular privileges and immunities;
  • a vehicle which is being written-off or is being written-off concurrently with other registration activity;
  • a vehicle which is registered or is being registered as an emergency vehicle;
  • a time period when the vehicle had been pledged in the cases provided for in the laws and regulations and the use of it in road traffic has been prohibited;
  • the previous time period, if the vehicle had been recognised as a property without an owner, in accordance with the procedures specified by regulatory enactments. When purchasing such vehicle, the new owner shall pay the vehicle operation tax for the current year;
  • the time period when the vehicle has not been at the disposal of the taxpayer as a result of a criminal offence which is attested by documents issued by the person directing the procedures or a foreign competent authority, or by the information on the vehicle included in the register;
  • the time period when the vehicle registered in Latvia had been brought out of Latvia and had been registered in a foreign country;
  • a vehicle which is registered in the ownership of a natural person, for the time period from death of the natural person until the time of the registration of a change in owner or possessor;
  • a vehicle which has or is being registered with the status of a historic motor vehicle;
  • a vehicle which is registered or is being registered as a sports vehicle;
  • the time period when the vehicle had been removed from the register for alienation in Latvia or for bringing out of Latvia, or the vehicle registration had been temporarily suspended by handing over the number plates, or the vehicle had been excluded from the register;
  • such vehicle, which according to its construction uses only the energy stored in the electricity or driving force storage equipment (accumulator, condenser, flywheel or generator) for its mechanical driving force;
  • a passenger car the owner, holder or possessor of which, or the spouse of such person has a child with disability as a dependent. Exemption shall be applied in respect of one passenger vehicle registered in the ownership, holding or possession of such person or the spouse thereof;
  • a vehicle which is removed from the register by the insolvency administrator of the vehicle owner for alienation in Latvia or bringing out of Latvia, or a vehicle the registration of which is temporary suspended, by handing over the number plates;
  • one vehicle which has been or is being registered in the ownership, holding or possession of a member of the Allied Powers Headquarters or his or her dependent, if such person is not a citizen or resident of Latvia.

Vehicle operation tax allowance shall be applied for:

  • for a vehicle (except an emergency vehicle), the owner, holder or driver of which is an institution subordinate to the Ministry of the Interior, Ministry of Defence, the National Armed Forces or the local government police institution in the amount of 50 per cent;
  • a goods vehicle which is intended by construction for the transportation of different goods, and a trailer or semi-trailer, which is intended by construction for the transportation of different goods of a producer of agricultural products, an agricultural service co-operative society and a recognised aquaculture (pond farm type). The tax shall be paid in the amount of 25 per cent, observing the conditions set down in the Law;
  • vehicles with which a natural person or legal person included in the database of recipients of the Rural Support Service payments carries out own-account carriages. The tax shall be paid in the amount of 25 per cent, by complying with the conditions set down in the Law;
  • one vehicle of a large family registered in the ownership, holding or possession of the member thereof. The tax shall be paid in the amount of 50 per cent for the relevant calendar year, if the abovementioned vehicle is registered as a passenger car or general use car, a load bin or truck, if the number of passenger seats of the relevant vehicle exceeds four seats, a bus with the number of passenger seats up to 16 seats, a passenger or goods vehicle or caravan;
  • a passenger car which has been registered for the first time after 31 December 2008 or a goods vehicle with a gross weight of up to 3500 kg and which has been registered for the first time after 31 December 2011 and is additionally equipped with gas as a fuel supply equipment. The tax shall be paid in the amount of 90 per cent.