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Foreword

This is the 2016 edition of the annual Tax Guide issued by the European Automobile Manufacturers' These include taxes on acquisition (VAT, sales tax, registration tax), taxes on ownership (annual circulation tax, road tax) and taxes on motoring (fuel tax). Traditionally, the ACEA Tax Guide covers the member states of the European Union as well as other European countries such as Switzerland, Iceland, Norway and Turkey. Considering the increasing globalisation of the automotive sector and the growing importance of other markets, we have decided to extend the scope of the Tax Guide to countries such as Brazil, China, India, Japan, South Korea, Russia, and the United States. We are most grateful for the help we received from the national associations of motor vehicle manufacturers in all these countries in collecting up-to-date information.

Copyright

Reproduction of the content of this document is not permitted without the pr ior written consent of ACEA. Whenever reproduction is permitted, ACEA shall be referred to as source of the information.

Francesca Piazza

Statistics Manager

fp@acea.be ACEA

European Automobile

Manufacturers' Association

Avenue des Nerviens 85

B - 1040 Brussels

T. +32 2 732 55 50

F. +32 2 738 73 10

www.acea.be

EU summary tables 4

Austria

11

Belgium

22

Bulgaria

48

Croatia

54

Cyprus

57

Czech Republic

60

Denmark

71

Estonia

87

Finland

92

France

96

Germany

110

Greece

120

Hungary

133

Ireland

140
Italy 153

Latvia

167

Lithuania

173

Luxembourg

179
Malta 193

Netherlands

196

Poland

205

Portugal

211

Romania

223

Slovakia

234

Slovenia

245
Spain 249

Sweden

259

United Kingdom

266

EU member states

01

EU summary tables

Francesca Piazza

fp@acea.be ACEA

European Automobile

Manufacturers' Association

Avenue des Nerviens 85

B - 1040 Brussels

T. +32 2 732 55 50

F. +32 2 738 73 10

www.acea.be

1MOTOR VEHICLE TAXATION: EU SUMMARY

1.1

TAXES ON ACQUISITION

Country VA T Registra tion Tax

Austria 20% Based on CO2 emissions

Maximum 32% + bonus/malus

Belgium 21% Based on cylinder capacity

+ age

CO2 emissions (Wallonia)

CO2 + Euro standards + fuel + age (Flanders)

Bulgaria 20% None

Croatia 25% Based on price + CO2 emissions

Cyprus 19% B ased on CO2 emissions

Czech Republic 21% None

Denmark 25% 105% of DKK 81,700

+ 180% on the remainder (150% as of 20 November 2015)

Estonia 20% None

Finland 24% Based on price + CO2 emissions

Minimum 5%, maximum 50 %

France 20% Based on CO2 emissions

From €150 (131 to 135g/km)

to €8,000 (above 200g/km)

Germany 19% None

Greece 23% Based on cylinder capacity

+ exhaust emissions

5% - 50%

Luxury tax up to 40%

Hungary 27% Bas ed on cy linder capacity + exhaust emissions

Ireland 23% Based on CO2 emissions

14 to 36%

Italy 22% Bas ed on kilowatt /weight/seats

Latvia 21% Bas ed on CO2 emissions

Lithuania 21% None

Luxembourg 17% None

Malta 17% Bas ed on price, CO2 emissions, vehicle length

Netherlands 21% Based on price + CO2 emissions

Poland 23% Based on cylinder capacity

3.1% - 18.6%

ACEA TAX GUIDE 2016

5

EUROPEAN UNION 01

Portugal 23% Base d on cyl inder capacity + CO2 emissions Romania 20% Bas ed on cy linder capacity + exhaust emissions + CO2

Slovakia 20% Base d on Kil owatt

Slovenia 22% Based on pr ice + CO2 emissions

Spain

21% Based on CO2 emissions

From 4.75% (121-159g/km)

to 14.75% (200g/km or more)

Sweden 25% None

United Kingdom 20% None

1.2

TAXES ON OWNERSHIP

Country Passenger Cars Commercial Vehicles

Austria Kilowatt Weight

Belgium Cylinder capacity Weight, axles

Bulgaria Kilowatt Weight, axles

Croatia CO2 emissions NA

Cyprus CO2 emissions NA

Czech Republic None Weight, axles

Denmark Fuel consumption, weight Fuel consumption, weight

Estonia None Weight, axles suspension

Finland CO2 emissions/ Weight x

days Weight x days

France None Weight, axles, suspension

Germany CO2 emissions, cylinder capacity Weight, exhaust emissions, noise

Greece CO2 emissions/ cylinder capacity Weight

Hungary Kilowatt Weight

ACEA TAX GUIDE 2016

6

EUROPEAN UNION 01

Ireland CO2 emissions Weight

Italy Kilowatt, CO2 emissions Weight, axles, suspension

Latvia Weight, cylinder capacity,

kilowatt Weight

Lithuania None Weight, axles, suspension

Luxembourg CO2 emissions, cylinder capacity Weight, axles

Malta Cylinder capacity NA

Netherlands CO2 emissions, weight Weight, exhaust emissions

Poland None Weight, axles

Portugal Cylinder capacity, CO2 emissions Weight, axles, suspension

Romania Cylinder capacity Weight, axles

Slovakia None Weight, axles

Slovenia Cylinder capacity Weight

Spain Horsepower Payload

Sweden CO2 emissions/ weight Weight, axles, exhaust emissions United Kingdom CO2 emissions/ cylinder capacity Weight, axles, exhaust emissions

NA: not available

ACEA TAX GUIDE 2016

7

EUROPEAN UNION 01

1.3TAXES ON MOTORING

Excise duties on fuels in €/1,000 litres

Country Unleaded Petrol Diesel

Austria 515 425

Belgium 619 480

Bulgaria 363 330

Croatia 505 401

Cyprus 479 450

Czech Republic 473 403

Denmark 611 416

Estonia 423 393

Finland 681 506

France 641 498

Germany 670 486

Greece 670 330

Hungary 384 353

Ireland 588 479

Italy 728 617

Latvia 436 341

Lithuania 434 330

Luxembourg 465 338

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