- 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 |
2021-2024 |
2025 |
|
Up to 500 cm3 |
17,07 |
18 |
21 |
|
Between 501 and 1 000 cm3 |
34,15 |
36 |
39 |
|
Between 1 001 and 1 500 cm3 |
51,22 |
54 |
60 |
|
Above 1 500 cm3 |
68,30 |
72 |
81 |
- The vehicle operation tax for such motorcycle, tricycle and quadricycle, which has been registered for the first time before 1 January 2005 is EUR 39.
- 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: |
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|
31.12.2008 |
31.12.2011 |
31.12.2020 |
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|
2017 - 2020 |
2021-20241 |
2025 |
2021-2024 |
2025 |
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|
Up to 50 |
0 |
0 |
0 |
0 |
0 |
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|
Between 51 and 95 |
12 |
12 |
15 |
9 |
12 |
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|
Between 96 and 115 |
48 |
48 |
54 |
36 |
39 |
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|
Between 116 and 130 |
84 |
84 |
93 |
66 |
72 |
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|
Between 131 and 155 |
120 |
120 |
132 |
90 |
99 |
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|
Between 156 and 175 |
144 |
144 |
159 |
114 |
126 |
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|
Between 176 and 200 |
168 |
168 |
186 |
132 |
147 |
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|
Between 201 and 225 |
264 |
216 |
237 |
168 |
186 |
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|
Between 226 and 250 |
264 |
291 |
204 |
225 |
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|
Between 251 and 275 |
408 |
336 |
369 |
258 |
285 |
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|
Between 276 and 300 |
408 |
450 |
318 |
351 |
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|
Between 301 and 350 |
552 |
552 |
609 |
426 |
471 |
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|
Between 351 and 400 |
756 |
756 |
831 |
582 |
642 |
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|
401 and above |
756 |
834 |
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If the engine capacity of the vehicle is above 3 500 cm3 |
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|
Additional rate2 |
300.0 |
330 |
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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 330 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:
|
Vehicle gross weight (kg) |
RATE, euro |
Engine capacity (cm3) |
RATE, euro |
Engine power (kW) |
RATE, euro |
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|
2017-2024 |
2025 |
2017- 2024 |
2025 |
2017-2024 |
2025 |
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|
Up to 1 500 |
15 |
18 |
Up to 1 500 |
9 |
12 |
Up to 55 |
9 |
12 |
|
1 501 - 1 800 |
32 |
36 |
1 501 - 2 000 |
23 |
27 |
56 - 92 |
23 |
27 |
|
1 801 - 2 100 |
55 |
60 |
2 001 - 2 500 |
37 |
42 |
93 - 129 |
37 |
42 |
|
2 101 - 2 600 |
70 |
78 |
2 501 - 3 000 |
55 |
60 |
130 - 166 |
55 |
60 |
|
2 601 - 3 000 |
84 |
93 |
3 001 - 3 500 |
91 |
102 |
167 - 203 |
91 |
102 |
|
3 001 - 3 500 |
97 |
108 |
3 501 - 4 000 |
160 |
177 |
204 - 240 |
160 |
177 |
|
Above 3 500 |
110 |
120 |
4 001 - 5 000 |
228 |
252 |
241 - 300 |
228 |
252 |
|
Above 5 000 |
297 |
327 |
Above 300 |
297 |
327 |
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- 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 |
|
|
2017-2024 |
2025 |
|
|
Up to 1 500 |
38 |
42 |
|
1 501 - 1 800 |
81 |
90 |
|
1 801 - 2 100 |
137 |
150 |
|
2 101 - 2 600 |
174 |
192 |
|
2 601 - 3 000 |
210 |
231 |
|
3 001 - 3 500 |
242 |
267 |
|
Above 3 500 |
274 |
303 |
- 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 |
|
|
2021-2024 |
2025 |
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|
Up to 1 500 |
17.07 |
Depending on gross weight up to 3 501 kg: |
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|
1 501 - 1 800 |
34.15 |
Up to 1 500 |
18 |
21 |
|
1 801 - 2 100 |
64.03 |
1 501 - 1 800 |
36 |
39 |
|
2 101 - 2 600 |
76.84 |
1 801 - 2 100 |
66 |
72 |
|
2 601 - 3 500 |
102.45 |
2 101 - 2 600 |
78 |
87 |
|
3 501 - 12 000 |
110.98 |
2 601 - 3 500 |
102 |
114 |
|
Above 12 000 |
145.13 |
Depending on gross weight from 3 501 kg to 12 000 kg and engine emission level: |
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|
|
|
EURO 0, EURO I, EURO II |
252 |
279 |
|
EURO III, EURO IV |
180 |
198 |
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EURO V |
120 |
132 |
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|
EURO VI and less polluting |
96 |
105 |
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Depending on gross weight above 12 000 kg and engine emission level: |
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|
EURO 0, EURO I, EURO II |
300 |
330 |
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|
EURO III, EURO IV |
210 |
231 |
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|
EURO V |
156 |
171 |
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EURO VI and less polluting |
120 |
132 |
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- 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 |
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|
Gross weight (kg) |
Rate, euro 2014-2020 |
Engine emission level |
Rate, euro |
|
|
2021-2024 |
2025 |
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|
Up to 1 500 |
36 |
EURO 0, EURO I, EURO II |
432 |
477 |
|
1 501 - 1 800 |
72 |
EURO III, EURO IV |
300 |
330 |
|
1 801 - 2 100 |
138 |
EURO V |
192 |
213 |
|
2 101 - 2 600 |
165 |
EURO VI and less polluting |
144 |
159 |
|
2 601 - 3 500 |
219 |
|
|
|
|
3 501 - 12 000 |
156 |
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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. |