Vehicle Transport Tax – What Is It and Who Has to Pay?

What is the vehicle transport tax?

The vehicle transport tax is a local or national levy collected by regional authorities and allocated to corresponding budgets (municipal or national). For companies operating across multiple jurisdictions, the tax authority is typically determined by the vehicle’s registered location or primary base of operations.

Key EU Variations:

• Germany: Kraftfahrzeugsteuer (federal tax, but municipalities may add surcharges).
• Spain: Impuesto sobre Vehículos de Tracción Mecánica (local councils set rates).
• Poland: Municipalities set rates within national minimum and maximum thresholds.

Always verify:

• Whether the tax is local or national in your operating country.
• Which authority determines rates (e.g., transport ministry vs. city council).

Who is required to pay the vehicle tax?

The obligation to pay vehicle tax applies to owners (both individuals and legal entities) of commercial vehicles that meet national taxation criteria. This includes organisational units without legal personality in some jurisdictions. Foreign operators must typically register their vehicles locally to comply with the host country's tax requirements, though specific rules vary across EU member states.

Co-owners listed on a vehicle's registration documents are typically jointly liable for taxes in most EU countries, though liability rules vary by jurisdiction. When transferring ownership, the registration process determines tax responsibility - while many states (like Poland) use a month-end rule, others tie liability to the registration update date. For newly registered vehicles in the EU, tax obligations typically commence on the first day of the month following the completion of registration. Temporary de-registration (when officially processed with authorities) typically suspends tax duties until the vehicle's re-registration, with payments calculated proportionally for active months.

Payment schedules vary significantly across the EU. While Poland uses a two-instalment system (15 February and 15 September), Germany employs monthly billing, and France often requires quarterly prepayments. For vehicles purchased mid-year, some countries like Poland split payments (first within 14 days of acquisition, then by 15 September), while others (e.g., Belgium) charge the full annual amount immediately. Always verify local rules with tax authorities, as deadlines and instalment structures depend on national legislation.

Which vehicles are subject to this tax?

The taxation of vehicles varies by EU country, although most follow weight-based systems. For example:

Poland taxes:

• Trucks >3.5t (higher rates for ≥12t).
• Tractors with trailers (combined weight ≥3.5t).
• Trailers/semi-trailers ≥7t (agricultural exemptions).
• All buses

• Germany adds emissions-based tiers to weight classes.
• France exempts electric trucks under 7t.
• Spain applies municipal surcharges for vehicles weighing more than 18t.

Key differences:

• Agricultural exemptions vary (e.g., Hungary covers all farm-registered vehicles).
• Weight thresholds differ (e.g., Italy taxes trailers weighing more than 10t).
• Some states tax by axle count (e.g., Austria).

Always verify vehicle categories with local transport authorities.

What changed in the vehicle tax regulations in 2022?

Vehicle tax regulations evolved differently across the EU in 2022. While Poland adjusted its national tax rate ceilings, other member states implemented distinct changes: Germany refined its emissions-based calculations, France expanded the Écotaxe to new regions, and Sweden introduced weight-based congestion charges. Tax rates are typically determined at either national or municipal levels, with variations based on:

• Vehicle characteristics (tonnage, emissions, seating).
• Operating jurisdiction (e.g., German municipalities can set surcharges).
• National frameworks (local rates cannot exceed government-mandated ceilings).

Key points for operators:

• Poland: Municipal councils set rates within Ministry of Finance thresholds.
• Germany: Federal emissions standards override local rules.
• France: Écotaxe applies regionally to heavy vehicles.

Always consult:

• National transport ministries for current thresholds.
• Local tax offices for municipal variations.

Minimum and maximum vehicle tax rates

Vehicle tax rates vary significantly across the EU, with member states using different calculation methods (weight, emissions, distance). Below, we use Poland’s 2024 weight-based system as an example, with comparisons to other major markets.

Poland’s Tax Rates (Example):

Lorries:

• 3.5-5.5t: PLN 912.48 (~€210)*
• 5.5-9t: PLN 1,522.21 (~€350)*
• 9-12t: PLN 1,826.64 (~€420)*
• 12t+: PLN 2,131.05 (~€490)*

* Rates in PLN (€ conversions are approximate)

Key EU Comparisons:

Critical Considerations for Hauliers

1. Rate Determinants:

• Poland: Weight only
• Germany/France: Emissions + distance
• Austria: Axle count (additional factor)

2) Exemptions:

• Agricultural vehicles: Full (HU/RO), partial (DE/FR).
• Electric trucks: Often reduced (e.g., NL exempt until 2025).

3) Verification Steps:

• Confirm national ceilings (e.g., Spain’s municipal caps).
• Check local surcharges (e.g., German Umweltzone fees).
• Validate vehicle classification (e.g., Italy’s 10t trailer threshold).

Refunds on Road Vehicle Tax in the EU

Several EU countries offer tax incentives for sustainable transport, though schemes vary significantly:

1. Refund Types by Country:

Poland: Full/partial refunds for combined rail/road transport.

Germany: Tax reductions for low-emission (Euro VI+) vehicles.

Netherlands: Exemptions for electric trucks (until 2025).

Austria: Toll discounts for intermodal operators.

2. Combined Transport Definition (EU Regulation 2022/974):

Freight qualifies if:

• Road leg is limited to first/last leg (max 300km for swap bodies, 150km for containers).
• Core transit uses rail/inland waterways.
• Cargo unit remains unchanged.

3. Polish Refund Tiers (Example Only):

Key Notes:

• Documentation: France/Italy require digital proof of intermodal legs.
• Additional incentives: Belgium/Luxembourg subsidises intermodal logistics.
• Thresholds: Road distances vary by cargo type (containers vs. swap bodies).

Always verify:

• National implementations of EU Regulation 2022/974.
• Local tax office requirements (e.g., Germany’s Bundesfinanzministerium).
• Complementary grants (e.g., Dutch EV charging subsidies).

Vehicle Tax Exemptions in the EU

While exemptions vary by member state, these common categories exist:

Standard EU-Wide Exemptions

1) Diplomatic Vehicles

• Covered by the Vienna Convention on Diplomatic Relations (all EU states).
• Includes accredited foreign missions, UN agencies, and international organisations.

2) Military & Civil Protection Vehicles

• Active military/reserve vehicles (e.g., Poland’s army trucks, Germany’s Bundeswehr fleet).
• May require official defence ministry certification.

Country-Specific Exemptions

3) Special-Purpose Vehicles

• Road-adapted machinery with non-transport functions (e.g., mobile cranes, fire trucks).
• Must comply with national traffic regulations (e.g., Germany’s §3 StVZO for special vehicles).

4) Historic Vehicles

• Generally >30 years old (25 in Spain, 35 in Austria).
• Require historic registration (e.g., UK’s "Historic Vehicle" V5C registration + MOT exemption).

Important Notes:

• GVW exemptions: Some states cap weight limits (e.g., France exempts historic vehicles ≤3.5t)
• Documentation: Diplomatic plates or ministry certifications are usually required.
• Local variations: Verify with national transport authorities (e.g., Italy’s exemptions for municipal service vehicles).

Understanding vehicle transport taxes across the EU is crucial for hauliers to stay compliant and optimise costs. Tax rates vary by country and vehicle type, with exemptions and refund opportunities available for sustainable and intermodal transport. By staying informed about the specific regulations and available savings, hauliers can ensure efficient fleet management and minimise unnecessary expenses.