No. 1




Vehicle Taxes in the EU Member States

15 June 2000


RiTo No. 1, 2000

  • Kai Priks

    Adviser to the Department of Economic and Social Information, Chancellery of the Riigikogu

The Estonian Motor Vehicle Excise Tax Act was under attention already in 1998 with respect to its amendment. The aim of the amendment of the Act was to bring excise tax rates into dependence on the cost of the motor vehicle, and through the excise tax rates promote indirectly the procurement of newer, more energy-efficient and environmentally friendly vehicles. In this connection, an overview of the vehicle taxes in the EU member states was made.

In the EU member states there are a number of taxes imposed on motor vehicles. They can be an excise tax (Netherlands, Ireland, England), motor vehicle tax (Belgium, Ireland, Italy, Luxembourg, Portugal, Sweden, Germany, Finland), vehicle registration tax (Belgium, Denmark), or vehicle weight tax (Denmark).

The above taxes may be either single taxes imposed at the purchase or registration of the vehicle, or annual taxes charged for the use of the vehicle on public roads.

Full article in Estonian