Taxation 2017

8.1 Taxes on acquisition of motor vehicles in EU countries, January 2017

Country VAT Registration Tax
AT 20% Based on CO2 emissions (max 32% + bonus/malus)
BE 21% “Based on cylinder capacity and age (Brussels-Capital) Fuel, age, Euro standards and CO2 emissions (Flanders) CO2 emissions (Wallonia)”
BG 20% Based on purchase price + BGN 25 (plate) + BGN 160 (eco tax)
HR 25% Based on selling price and CO2 emissions
CY 19% Based on CO2 emissions and cylinder capacity
CZ 21% Based on vehicle type and Euro standards
DK 25% Based on traffic safety equipment and evaluation (105% up to DKK106,600 + 150% on the remainder)
EE 20% €62 (registrationlabel) + €130 (registration card)
FI 24% Based on price and CO2 emissions (min 3.8%, max 50%)
FR 20% Bonus/malus system based on CO2 emissions
DE 19% Based on purchase price + €26.30 (registration fees)
EL 24% Based on net retail price and CO2 emissions
HU 27% Based on age and cylinder capacity
IE 23% Based on CO2 emissions, from 14 to 36%
IT 22% Based on kilowatt, weight and seats
LV 21% Based on weight and fuel type
LT 21% Based on vehicle type
LU 17% Based on purchase price + registration fees (€24 or €50)
MT 18% Based on CO2 emissions, length and vehicle value
NL 21% Based on CO2 emissions and fuel efficiency
PL 23% Based on cylinder capacity (3.1-18.6%)
PT 23% Based on cylinder capacity and CO2 emissions
RO 19% Based on purchase price + €9 (registration fees)
SK 20% Based on engine power (kW) and age
SI 22% Based on CO2 emissions and purchase price
ES 21% Based on CO2 emissions,from 4.75% (121-159g/km) to 14.75% (200g/km or more)
SE 25% Based on purchase price and vehicle type
UK 20% Based on invoice value or resale price

Source: ACEA

8.2 Fiscal income from motor vehicles in EU selected countries, 2015 (EUR billion)

TOTAL EU AT BE DK DE ES FI FR EL IE IT NL PT SE UK
€ bn € bn DKK bn € bn € bn € bn € bn € bn € bn € bn € bn € bn SEK bn £bn
2014 2015 2014 2012 2015 2015 2014 2013 2015 2015 2015 2016 2014 2016**
VAT on vehicles, servicing/ repair parts, tyres 2,68 6,23 NA 26,32 1,50 13,74 0,16 0,60 16,10 1,52 3,45 24,50 12,50
Fuels & Lubricants 5,34 6,93 16,61 39,30 18,72 4,07 37,10 3,77 3,03 36,84 7,87 3,26 48,20 27,90
Sales & registration taxes 0,52 0,41 15,87 3,79 0,88 2,07 0,05 0,68 1,52 1,46 0,67
Annual ownership taxes 2,10 1,60 10,59 8,99 2,64 0,93 1,00 1,30 1,12 5,95 3,97 0,55 14,30 5,80
Driving license fees 0,01 0,01 0,06 0,25
Insurance taxes 0,32 0,96 1,58 3,79 0,39 4,59 4,00 0,95 2,80
Tolls 1,69 0,38 11,03 n.a. 1,95 0,32 1,80
Customs duties 0,54 0,05
Other taxes 0,31 0,66 1,01 0,66 1,58 0,06 5,50 2,39 0,20 4,50 1,50
TOTAL (National currencies) 12,96 16,80 45,02 79,96 25,86 7,77 71,11 5,34 5,44 71,86 18,41 8,50 96,10 47,70
Total in EURO 13,00 16,80 6,10 80,00 25,90 7,80 71,10 5,34 5,40 71,90 18,40 8,50 10,00 55,90
Total = EUR 395.7bn

Source: ACEA
* lates avialable data; only countries for which sourced data is avilable are listed
** 2012 estimates for income from VAT and other taxes

8.3 Excise duties on fuels in EU countries at 1-1-2015 & 1-1-2017 (EUR/1000 litres)

1 Jaunuary 2015 1 January 2017 % change 2015-2017
Unleaded Petrol Diesel Unleaded Petrol Diesel Unleaded Petrol Diesel
AT 515 425 482 397 -6,4% -6,6%
BE 615 443 623 513 1,3% 15,8%
DE 670 486 655 470 -2,2% -3,3%
DK 608 414 564 363 -7,2% -12,3%
EL 416 383 700 410 68,3% 7,0%
ES 425 331 461 367 8,5% 10,9%
FI 681 506 703 530 3,2% 4,7%
FR 624 468 651 531 4,3% 13,5%
HR 479 374 519 412
IE 587 479 588 479 0,2% 0,0%
IT 728 617 728 617 0,0% 0,0%
LU 465 338 462 335 -0,6% -0,9%
NL 759 478 772 486 1,7% 1,7%
PT 617 402 671 446 8,8% 10,9%
SE 646 602 405 260 -37,3% -56,8%
UK 674 674 680 680 0,9% 0,9%
BG 363 330 363 330 0,0% 0,0%
CY 479 450 479 450 0,0% 0,0%
CZ 469 398 475 405 1,3% 1,8%
EE 423 393 465 448 9,9% 14,0%
HU 397 384 388 357 -2,3% -7,0%
LT 434 330 434 330 0,0% 0,0%
LV 411 333 436 341 6,1% 2,4%
MT 519 422 549 472 5,8% 11,8%
PL 349 345 395 345 13,2% 0,0%
RO 461 430 368 337 -20,2% -21,6%
SI 596 495 508 426 -14,8% -13,9%
SK 551 386 515 368 -6,5% -4,7%
EU 28 average 554 449 557 441 0,5% -1,7%

Source: ACEA

8.4 At the pump prices of petroleum in EU 28, first quarter of 2017* (€/litre)

8.6.1 At the pump prices of automotive diesel in EU countries, 2017 (€/litre)

At the pump prices of automotive diesel in EU countries, 2017 (€/litre) chart
Austria 1,09
Belgium 1,29
Bulgaria 1,03
Croatia 1,17
Cyprus 1,22
Czech Republic 1,12
Denmark 1,23
Estonia 1,16
Finland 1,27
France 1,22
Germany 1,15
Greece 1,27
Hungary 1,13
Ireland 1,28
Italy 1,39
Latvia 1,06
Lithuania 1,05
Luxembourg 0,96
Malta 1,18
Netherlands 1,18
Poland 1,06
Portugal 1,22
Romania 1,02
Slovakia 1,14
Slovenia 1,18
Spain 1,09
Sweden 1,39
United Kingdom 1,41

8.6.2 At the pump prices of premium unleaded gasoline 95 in EU countries, 2017 (€/litre)

At the pump prices of premium unleaded gasoline 95 in EU countries, 2017 chart
BE 1,38
BG 1,12
CZ 1,14
DK 1,51
DE 1,41
EE 1,13
IE 1,37
EL 1,49
ES 1,24
FR 1,37
HR 1,25
IT 1,55
CY 1,22
LV 1,13
LT 1,15
LU 1,18
HU 1,17
MT 1,37
NL 1,57
AT 1,21
PL 1,11
PT 1,43
RO 1,21
SI 1,13
SK 1,29
FI 1,46
SE 1,43
UK 1,51

Source: DG ENER, Member States, * Average of the First 4 Months of 2012