Taxation 2021

8.1 Taxes on acquisition of motor vehicles in EU countries, April 2021

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, emission standards and CO2 (Flanders)
Cylinder capacity, age and CO2 emissions (Wallonia)
BG 20% Plate costs (BGN 25) + eco tax (BGN 160)
HR 25% Based on purchase price, CO2 emissions and fuel type
CY 19% Based on CO2 emissions and cylinder capacity
CZ 21% Registration tax (max CZK 800) + eco tax based on emission standards
DK 25% 25% of the vehicle’s taxable value up to DKK 65,000 + 85% of the value between DKK 65,000 and DKK 202,200 + 150% of the value above DKK 202,200
EE 20% €62 (registrationlabel) + €130 (registration card)
FI 24% Based on retail value and CO2 emissions (min 2.7%, max 50%)
FR 20% Registration tax (varies by region) + CO2-based bonus/malus scheme
DE 19% Registration fees (€26.3)
EL 24% Based on net retail price, emissions technology and CO2
HU 27% Based on cylinder capacity and emission standards
IE 23% Based on market selling price, NOX and CO2 emissions
IT 22% Based on vehicle type and horsepower + registration fees (€150.00 for new vehicles) + CO2-based bonus/malus scheme
LV 21% Registration costs (€43.93) + national resources tax (€55)
LT 21% Based on vehicle type
LU 17% Registration stamp (€50) + supplement (€24 or €50)
MT 18% Based on vehicle’s value, CO2 emissions and length
NL 21% Based on CO2 emissions and fuel efficiency
PL 23% Excise tax based on cylinder capacity (up to 18.6% of vehicle’s value) + registration fees (PLN 180.50 for cars) + identification card (PLN 75)
PT 23% Based on cylinder capacity and CO2 emissions + registrations fees (€55) + plate costs (€45)
RO 19% Registration fees (RON 40)
SK 20% Registration fees (min €33 based on vehicle’s value, engine power and age) + plate costs (€16.5)
SI 22% Based on fuel type, CO2 emissions, engine power and the environmental
category defining the EURO emission standard.
ES 21% Based on CO2 emissions (max 14.75% for 200g/km or more)
SE 25% None

Source: ACEA

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

TOTAL EU AT BE DK DE ES FI FR EL IE IT NL PT SE
€ bn € bn DKK bn € bn € bn € bn € bn € bn € bn € bn € bn € bn SEK bn
2020 2019 2018 2019 2019 2019 2019 2019 2019 2019 2019 2019 2020
VAT on vehicles, servicing/ repair parts, tyres 3,00 8,00 NA 34,60 5,00 1,70 20,30 0,30 0,70 18,90 1,20 4,50 25,00
Fuels & Lubricants 5,60 8,70 17,50 41,90 21,50 3,80 43,10 5,50 3,50 37,30 10,40 3,50 43,10
Sales & registration taxes 0,50 0,50 20,70 20,70 0,90 2,30 0,30 1,00 1,90 2,20 0,70
Annual ownership taxes 2,70 1,70 9,90 9,40 2,90 1,10 0,90 1,30 0,90 6,70 4,30 0,70 15,40
Driving license fees 0,00 0,20 0,10 0,00 0,30
Insurance taxes 0,40 1,00 1,50 5,40 0,40 5,30 0,50 0,10 3,90 1,20 2,90
Tolls 2,30 0,700 0,50 8,20 13,00 2,20 0,20 0,20 2,80
Customs duties 0,20
Other taxes 0,40 0,80 0,80 1,60 0,20 5,40 1,80
TOTAL (National currencies) 14,90 21,4 50,10 99,90 30,80 7,90 86,40 8,10 6,20 76,30 21,50 9,60 89,20
Total in EURO *** 14,90 21,40 6,70 99,90 30,80 7,90 86,40 8,10 6,20 76,30 21,50 9,60 8,70
Total = EUR 398,4 bn

Source: ACEA
* lates available data; only countries for which sourced data is available are listed;
*** Euro foreign exchange reference rates at 30 March 2021; source: ECB

8.3 Revenues from environmentally related taxes in % of GDP

8.3.1 Environmental tax revenues by % of GDP in EU countries, 2019

% of GDP in EU(28) Countries

Country code 2019
BE 2,13
BG
CZ 2,47
DK 3,37
DE 1,77
EE 3,69
IE 1,39
EL 1,58
ES 1,77
FR 2,32
HR
IT 3,27
CY
LV 3,37
LT 1,94
LU 1,74
HU 2,28
MT
NL 3,63
AT
PL 2,44
PT 2,59
RO
SI 3,58
SK 2,02
FI 2,80
SE 2,00
UK 2,26
EU 28 2,28

Source: OECD

8.3.2 Evolution of environmental tax revenues by % of GDP in EU 28, 2005-2019

Source: OECD

8.4 CO2 based motor vehicle taxes in EU countries, 2019

Country CO2 based motor vehicle taxes in the EU
Austria A deduction of VAT is applicable for zero‐CO2 emission passenger cars.
Fuel consumption/pollution tax (Normverbrauchsabgabe or NoVA) is levied on the purchase of a new car. It’s calculated as follows: [(CO2 emissions in g/km minus 90) divided by 5)] minus NoVA deduction, plus NoVA malus fee (ie €20 for each
g/km of CO2 emission exceeding 250g/km).
The company car tax is also based on CO2 emissions.
Belgium Registration tax:
– in Flanders is based on CO2 emissions as well as fuel, age and emission standards.
– The Walloon Region operates a CO2‐based bonus/malus system whereby cars emitting 146g/km or more pay a penalty
(max €2,500 for cars emitting more than 255g/km).
-Flanders have in force the‘Zero-emission bonus’ to stimulate the purchase of zero-emission vehicles.  The Flemish Government also grants a so‐called Ecology Premium to companies that invest
in environmentally friendly and/or energy‐efficient technologies (www.ecologiepremie.be).
The deductibility under corporate tax of expenses related to the use of company cars is linked to CO2 emissions.
Croatia The first registration of a motor vehicle is subject to the payment of a special tax based on vehicle’s purchase price, CO2 emissions and fuel type.
Cyprus The registration tax and the annual road tax are based on CO2 emissions.
Czech republic Exemption from registration charges for BEVs and
FCEVs emitting 50g CO2/km or less (upon request
of a special number plate).
▪ ► Environmental surcharge for vehicles that do
not comply with the Euro 3 emission standard (ie
not directly linked to CO2 emissions).
Denmark The annual circulation tax (“Green owners tax”) is based on fuel consumption:
– Petrol cars: semi‐annual rates vary from DKK 330 (Danish Kroner) for cars driving at least 50km per litre of fuel to DKK 11,430 for cars driving less than 4.5km per litre of fuel.
– Diesel cars: semi‐annual rates vary from DKK 130 for cars driving at least 56,3km per litre of fuel to DKK 16,720 for cars
driving less than 5.1km per litre of fuel.
-LNG or biogas cars: rates are the same as for diesel cars.
regargding the registration tax : Taxation differentiated based on the fuel consumption of the vehicle concerned (ie not directly linked to CO2 emissions).
Finland CO2-based taxation, with rates varying from 2.7% to
50% of the catalogue value (including VAT and
registration tax) of the vehicle concerned.
France ▪ CO2-based bonus/malus system:
– Bonus: for vehicles (cars and vans) emitting 20g
CO2/km or less (max €6,000).
– Malus: from €35 (for 117g CO2/km) to €10,500 (for
191g CO2/km or more).
▪ CO2-based scrapping scheme: incentives for
scrapping a diesel vehicle and replacing it with a
low-emission vehicle (less than 122g CO2/km).
Germany The annual circulation tax for cars registered as from 1 July 2009 is based on CO2 emissions. It consists of a base tax and a CO2 tax. The base tax is €2 per 100cc (petrol) and €9.50 per 100cc (diesel) respectively. The CO2 tax is linear at €2 per g/km
emitted above 95g/km. Cars with CO2 emissions below 95g/km are exempt from the CO2 tax component.
Greece CO2-based taxation: coefficient varies from 0.95 (for
vehicles emitting up to 100g CO2/km) to 2.00 for
vehicles emitting more than 250g CO2/km.
Hungary Not CO2‐based but the registration tax is based on environment protection classes in accordance with EU emission standards.
Ireland ▪ CO2-based taxation: rates vary from 14% for cars
emitting up to 80g CO2/km (15% for diesel cars) to
36% for 226g CO2/km or more (37% for diesel cars).
▪ 20% VAT deduction for cars registered after
01/01/2009 that emit less than 156g CO2/km and
are primarily used for business purposes
Latvia For passenger cars registered after 31 December 2009, road traffic tax is calculated by CO2 emissions. Rates vary from €12 (51−95g/km) to €756 (more than 350g/km).
Luxembourg The annual circulation tax for cars registered after 1 January 2001 is based on CO2 emissions. Tax rates are calculated by multiplying the CO2 emissions in g/km with 0.9 for diesel cars and 0.6 for cars using other fuels respectively and with an exponential factor (0.5 below 90g/km and increased by 0.1 for each additional 10g CO2/km).
Malta The registration tax is calculated as follow: sum of a percentage value (depending on CO2 emissions) multiplied by the CO2 emissions value (in g/km) multiplied by the registration value (RV) of the vehicle, plus the indicated percentage value multiplied by the length (in mm) multiplied by the registration value (RV) of the vehicle.
The annual circulation tax is based on CO2 emissions and vehicle’s age. During the first five years, the tax only depends on CO2 emissions and varies from €100 for a car emitting up to 100g/km to €180 for a car emitting between 150g/km and 180g/km.
Netherlands The registration tax (Belasting Personenauto’s Motorrijwielen or BPM) is calculated based on CO2 emissions. Rates vary from €2 (between 1 and 71g CO2/km) to €429 (for 157g CO2/km and more). Fixed surcharge of €360 applies to all new cars
emitting 1g CO2/km or more (as of 01/01/2019).
▪ Diesel surcharge applies to vehicles emitting more
than 61g CO2/km (€88.43 in 2019).
Portugal The registration tax is based on engine capacity and CO2 emissions. Rates are calculated as follows:
– Lowest rates: petrol cars emitting less than to 100g/km pay € [(4.18 x CO2) – 386.00]; diesel cars emitting less than 80g/km pay € [(5.22 x CO2) – 396.88]
– Highest rates: petrol cars emitting more than 195g CO/km pay € [(185.91 x CO2) – 30,183.74]; diesel cars emitting more than 160g pay € [(242.65 x CO2) – 30,235.96].
The annual circulation tax for cars registered after 1 July 2007 is based on CO2 emissions and cylinder capacity.
Romania A three‐year fleet renewal scheme was launched in May 2017. It includes a scrappage program and incentive bonuses as
follows:
– A scrappage bonus of €1,500 is granted for scrapping a vehicle older than eight years and for the acquisition of a new vehicle with CO2 emissions lower than 130g/km.
– A scrappage bonus of €1,500 as well as an Eco‐bonus of €250 (total €1,750) are granted for scrapping a vehicle older than eight years and for the acquisition of a new vehicle with CO2 emissions lower than 98g/km.
– A subvention of €10,000 is granted for the purchase of a new pure electric vehicle to which €1,500 can be added for scrapping a vehicle older than eight years.
-A subvention of €4,500 is granted for the purchase of a new hybrid vehicle.
Slovakia Not CO2‐based but highway fees for the use of specified sections of motorways and expressways are based on Euro emission classes.
Slovenia The registration tax is based on price and CO2 emissions. Rates vary from 0.5% (petrol) and 1% (diesel) respectively for cars emitting up to 110g CO2/km to 28% (petrol) and 31% (diesel) respectively for cars emitting more than 250g CO2/km.
Spain The Special Tax (IEDMT, Impuesto Especial sobre Determinados Medios de Transporte) applied on the first registration is based on CO2 emissions. Rates vary from 4.75% (121‐160g/km) to 14.75% (200g/km and more).
In 2016 a reduction in the payment of the company car tax apply to Euro 6 vehicle emitting less than 120g CO2/km, as well as to alternative powertrain cars.
Sweden A new bonus‐malus system for incentives and taxation of light vehicles (cars and light trucks/buses) has been introduced from 1 July 2018: high-emitting vehicles
pay a higher tax (malus) during the first three years. New vehicle registered will receive a bonus up to maximum SEK 60,000 depending on CO2 emission.
The annual circulation tax is based on CO2 emissions for both cars and trucks. Under the new bonus‐malus system introduced, new cars and light trucks/buses registered from 1 July 2018 will pay a higher annual road tax (malus) the first three years based on CO2 emissions.
United Kingdom The annual circulation tax for cars registered after March 2001 is based on CO2 emissions. For standard cars rates range from £0 (up to 100g/km) to £535 (above 255g/km).
For the registration, rates vary from £10 (from 1 to 50g/km) to £2,070 (more than 255g CO2/km). Alternative fuel cars receive a £10 discount on the paid rates and Zero-emission cars are exempt.
The individual’s company car tax liability is set according to the CO2 emissions ratings (g/km) of the car and its fuel type.

Source: ACEA

8.5 Excise duties on fuels in EU countries at 1-1-2020 & 1-1-2021 (EUR/1000 litres)*

1 January 2020 1 January 2021 % change 2020-2021
Unleaded Petrol Diesel Unleaded Petrol Diesel Unleaded Petrol Diesel
AT 515 425 482 397 -6,4% -6,6%
BE 600 600 600 600 0,0% 0,0%
DE 654 470 655 470 0,2% 0,0%
DK 631 429 638 435 1,1% 1,4%
EL 700 410 700 410 0,0% 0,0%
ES 504 379 504 379 0,0% 0,0%
FI 702 530 724 513 3,1% -3,2%
FR 683 594 683 594 0,0% 0,0%
HR 520 413 510 405 -1,9% -1,9%
IE 602 495 619 515 2,8% 4,0%
IT 728 617 728 617 0,0% 0,0%
LU 472 355 516 404 9,3% 13,8%
NL 800 503 813 522 1,6% 3,8%
PT 643 486 668 513 3,9% 5,6%
SE 619 436 643 452 3,9% 3,7%
BG 363 330 363 330 0,0% 0,0%
CY 429 400 429 400 0,0% 0,0%
CZ 499 425 477 370 -4,4% -12,9%
EE 563 493 563 372 0,0% -24,5%
HU 366 338 345 317 -5,7% -6,2%
LT 466 372 466 372 0,0% 0,0%
LV 509 414 509 414 0,0% 0,0%
MT 549 472 549 413 0,0% -12,5%
PL 383 337 374 330 -2,3% -2,1%
RO 373 342 375 344 0,5% 0,6%
SI 547 469 445 464 -18,6% -1,1%
SK 555 393 514 368 -7,4% -6,4%
EU 27 average 555 442 552 434 -0,6% -1,7%

Source: ACEA
*Includes energy and CO2 tax

8.6 At the pump prices of petroleum in EU 28, first semester of 2021* (€/litre)

8.6.1 At the pump prices of automotive diesel in EU countries, 2021 (€/litre)

Price of automotive gas oil  (diesel oil )(EUR per litre) Prices in force on 12/7/2021
All taxes included (€/ litre)
Austria 1,25
Belgium 1,49
Bulgaria 1,05
Croatia 1,39
Cyprus 1,30
Czech Republic 1,23
Denmark 1,43
Estonia 1,23
Finland 1,52
France 1,44
Germany 1,39
Greece 1,39
Hungary 1,25
Ireland 1,42
Italy 1,51
Latvia 1,23
Lithuania 1,17
Luxembourg 1,22
Malta 1,21
Netherlands 1,47
Poland 1,19
Portugal 1,46
Romania 1,16
Slovakia 1,26
Slovenia 1,29
Spain 1,26
Sweden 1,65

8.6.2 At the pump prices of euro-super 95 in EU countries, 2021 (€/litre)

Prices of euro-super 95(EUR per litre) Prices in force on 12/7/2021 All taxes included (€/ litre)
Austria 1,31
Belgium 1,49
Bulgaria 1,07
Croatia 1,45
Cyprus 1,28
Czech Republic 1,30
Denmark 1,65
Estonia 1,46
Finland 1,70
France 1,57
Germany 1,60
Greece 1,67
Hungary 1,26
Ireland 1,53
Italy 1,65
Latvia 1,33
Lithuania 1,29
Luxembourg 1,35
Malta 1,34
Netherlands 1,84
Poland 1,23
Portugal 1,67
Romania 1,18
Slovakia 1,41
Slovenia 1,25
Spain 1,40
Sweden 1,62

Source: EC