| Bosnia & Herzegovina |
- Import of vehicles: no tax/duty differentiation with environmental relevance.
- Car registration: part of the registration fees is a 1DEM "water protection refund".
- Car insurance: cars using unleaded fuel receive a 10% discount.
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| Bulgaria |
- Import of vehicles: An import tax on used cars in the amount of 10% existed until 1996. Now, there is no tax/duty/differentiation with environmental relevance.
- Annual vehicle tax: is dependent on engine power and provides allowance for cars with catalyzers.
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| Czech Republic |
- A road tax is enacted and has to be paid based on engine capacity (cm3) and/or vehicle weight. Exempt from the Road Tax are vehicles used in urban public transportation and vehicles used exclusively for combined transport (road-rail) if road component < 50km and electrically powered vehicles. The total revenue from the road tax was USD 134 million in 1997.
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| Estonia |
- Motor vehicle excise duty: For political and social reasons; there is little environmental logic in this duty. For the part of excise based on age, new vehicles pay the same tax as 10-year old vehicles (the excise tax is ca. 70 USD). For used vehicles aged 1-12 years 7 USD must be paid per year, for vehicles aged over 12 years: 85 USD + 11 USD x number of years over 12. Estimated total revenue of the motor vehicle excise in 1997 was 9.3 mln USD.
- There is also an annual motor vehicle tax and registration charges. The motor vehicle tax is part of municipal taxes and implemented only in two municipalities at present. There are no special allowances for environmental purposes.
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| Hungary |
- VAT has to be paid on purchase of vehicles and on vehicle equipment (the standard VAT rate of 25% applies). For some equipment with environmental relevance (catalytic converter, thermal re-burner, exhaust gas filter) the preferential tax rate of 12% applies.
- Consumption tax has to be paid on the purchase of cars. The tax rate is preferential in the case of small cars, cars with low fuel consumption, electric cars and cars with catalytic converters. The incentive effect for buying cars with built in catalytic converter is evident, especially for cars in lower price categories.
- Import duty has to be paid when vehicles are imported. Import duty on trains is lower than on other vehicles. Concerning cars, the environmental relevance is evident: rate is preferential in case of new or cars less than four years old, small cars, and, cars with catalytic converters. There is also some environmental relevance in case of lorries: the rate is lower for waste collecting vehicles and other vehicles for special purposes, (e.g. road sweeping car). There is also differentiation between new and old used lorries.
- The annual vehicle tax has to be paid for domestic and foreign cars. For domestic cars, the tax base is the weight of the vehicle, and, in case of lorries, the weight plus 50% of the load-carrying capacity. The tax currently varies from USD 2-4 for each 100 kg. Tax exempt are: budgetary organizations, the church, penal authorities, social organizations, foundations, local and regional public transport, motorbikes under 250 cm3, cars transporting handicapped people, vehicles for commuting purposes, agricultural tractors, and vehicles under international agreement. A preferential tax rate applies for cars with built-in catalytic converters (50% of the tax has to be paid) and cars subsequently equipped with catalytic converter (75% has to be paid). In case of lorries which meet UN-EC regulations on air pollution and noise emissions, favorable tax rates should be paid (50% or 75%). In case of combined freight transport, the tax is also favorable (50-80%).For foreign cars, the tax base is the time of stay in Hungary in days. There is a tax holiday for the first 60 days. For lorries the calculation base is the weight plus 50% of the load carrying capacity and the kilometers done.
- There is also a registration fee in force as well as a fee for emission control (compulsory every 3 years and in case of motor change).
- Three vehicle related and environmentally motivated product charges are in force: the product charges on fuel, tires and batteries. These product charges are described in more detail in table A9.
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| Lithuania |
- Import of vehicles: the VAT (18%), a customs tax (5% for cars 7-10 years old, and, 10% for cars > 10 years old), and, an excise tax (15% for cars < 5 years old and with a value of > 15000 USD) have to be paid. This tax system provides for incentives to import new and small cars: total taxes for importing a car > 10 years is 28% while the import of a small car < 5 years old is taxed at 18%.
- There is no annual vehicle tax for passenger cars and no tax for vehicle registration. However, an annual tax should be paid by owners of light duty vehicles, heavy duty vehicles and special road vehicles. Exempt from the tax are vehicles that belong to the Defense Ministry. The tax rate varies from USD 25-750 per vehicle according to weight. Total revenue in 1997 from this tax was 6.0 mln USD. The revenue is channeled to the Road Fund and used for modernization and repair of existing roads and construction of new roads.
- A tax is levied on light and heavy duty vehicles and for buses which are registered abroad. The tax rate is USD 20-100 depending on vehicle type and weight. Exempt are vehicles which are registered in countries that have international agreements with Lithuania, as well as vehicles of charity organizations. The 1997 revenues from this tax in 1997 were about 0.14 mln USD and channeled to the Road Fund.
- Another tax is levied on vehicles whose dimensions, axle load and/or weight exceed the standards fixed in law.
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| FYR Macedonia |
- 2% allowance on car imports for cars with catalyzer
- Charges ("as basic insurance deductions") are existing on vehicles. The revenue from these charges are channeled into the Fund for Environment and Nature Protection. For passenger cars, the charge rate is 2% for cars with catalyzer; 3% for cars without catalyzer; 4% for cars without catalyzer or diesel cars older than 10 years; 10% for cars using a fuel mixture of oil and leaded gasoline and motor oil (two-cycle engines). For freight vehicles and public transport vehicles, the charge rate is 3% for diesel vehicles with catalyzers; 5% for diesel vehicles without catalyzer; 10% for diesel vehicles older than 10 years; 15% for diesel vehicles older than 20 years. For aircrafts, the charge rate is 5% of the airport tax for landing and take off. In case of roads whose use is priced, 20% of the toll makes and income of the Fund for Environment and Nature Protection.
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| Romania |
- 30-40% allowance of the tax and indirect charges for less polluting vehicles
- From January 1, 1998, import duties for autos equipped with catalytic converters have been lowered relative to automobiles without catalyzers. Custom taxes on imported autos are about 20% of the retail price. The import of autos more than 8 years old is dejected because these cars are not allowed to run on the Romanian roads. Unfortunately, one-half of the automobile stock is at least 15 years old and their emission heavily pollutes the population.
- Individuals and state or private companies pay the tax for vehicles having mechanical traction and for water transport vehicles. The tax is established depending on the cylindrical capacity of the engine (from 15'000 to 60'000 lei/year). The tax was introduced to increase local government income and to raise funds for the development and maintenance of public roads network.
- A special fund for public roads is established and has the following revenue sources:
- 25 % from the domestic (made in Romania) fuels (gasoline and Diesel oil) retail price (excluding excises);
- 25% from the custom value of the imported fuels;
- 10% from the domestic autos (all kind including trailers) retail price (excluding excises);
- 10% from the custom value of the imported autos;
- 5% from the tractors and agricultural machinery retail price.
This fund has 65% of its revenue earmarked for national roads and 35% for local and county roads.
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| Slovak Republic |
- According to the Act on Road Tax (1994), each commercial vehicle is subject to a road tax. The rate of the tax depends on the engine volume in cm3. For private cars, no road tax applies. Commercial vehicles equipped with catalytic converters, liquid propane gas or compressed natural gas engines receive a 50% reduction in the basic charge in the first two years following the purchase of the commercial vehicle. In addition, for commercial vehicles with environmentally friendly characteristics, the following tax exemptions for the following classes of vehicles exist: collection of municipal waste; public transport; vehicles on electric or solar engines; and, combined transport in 50 km distance. Also, a reduction from the payments may be made in situations where combined transport has been used (roads - railways, or water way).
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| Slovenia |
- A road tax is in force which is differentiated according to engine volume in cm3 and type of engine (spark ignition, diesel). The road tax has to be paid annually and revenues go to the "Company for Highways of the Republic of Slovenia" and are used for highway construction.
- A "gasoline Tolar" was introduced in 1994 to create revenue for highway construction. The revenue forms the major income to the "Company for Highways of the Republic of Slovenia".
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| FR Yugoslavia |
- The custom duty for the import of new cars is depending on engine size; the average duty is 28%.
- A turnover tax of 16% on vehicles is in force.
- The registration charge is approx. USD 200 and includes administrative charges, communal taxes, the road tax and vehicle insurance.
- The wholesale tax for used cars is determined according to the estimated value of the car and depends on the engine size and age of the car.
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Note: Information has not been provided for Croatia, Latvia and Poland.
| Croatia |
Road tolls exist for highways. The amount is ranging from $1 for two-axed vehicles and shortest road section traveled to $50 for four-axed vehicles and longest distances traveled. |
| Czech Republic |
A highway toll was introduced in 1996. Each car entering the highway has to be equipped with a highway toll sticker. The sticker price increased from 400CZK to 800CZK (USD 23) in 1998. The revenue is used for highway repair, reconstruction and buildings. Total revenue to the state budget: 1996 - 34 mln USD; 1997 - 29 mln USD. |
| Hungary |
Road tolls are currently levied on two highways M1 and M5. Both highways are operated by concession companies. The current toll for single use on M1 for motorbikes, automobiles, small lorries and minibuses is USD 0.15/km; for vans USD 0.37/km and for buses USD 0.58/km. Preferential prices are available for multiple use, for fright transport firms, and, for inhabitants of neighboring settlements. The toll rates are high; in 1997, 80% of the users of the priced highway section were foreigners and 93% automobiles or small lorries. |
| FYR Macedonia |
A road toll has to be paid on roads of the first degree. Exempt from the toll are diplomatic cars, and cars of the Army and the Government. Foreigners pay doubled rates. For example, for private, domestic cars the toll is USD 0.35 - 1.10 per trip on various roads of the first degree with distances of 23-31 km; for trucks these rates are USD 1.80 - 4.35. |
| Slovak Republic |
In 1996, road tolls were introduced for the use of highways. The rate depends on the engine volume and revenue is paid to the State Fund of Road Development. For private cars the toll ranges from USD 6-11. |
| Slovenia |
A road toll has to be paid at the entrance of highways according to type of vehicle. Total revenue from the toll in 1995 was USD 31'000.--. |
