Consumption Tax Trends 2020

4. Taxing Vehicle Use

4.1. Introduction

Taxes related to the ownership and usage of vehicles were introduced in most OECD countries in the first half of the 20^th century and have become an important source of tax revenue for many governments. All member countries rely on a range of tax instruments to ensure significant revenue from both private and commercial vehicle owners and road users. Vehicle and vehicle usage taxation in its widest definition represents a prime example of the use of the whole spectrum of consumption taxes for taxing vehicles and their use, including VAT as well as ad quantum or ad valorem taxes (see definitions in Chapter 3). These taxes have progressively been adapted to influence consumer behaviour and curb transport externalities, in particular environmental externalities.

Taxes and charges on vehicles include:

• Taxes (including VAT and retail sales taxes) on the purchase and registration of motor vehicles, payable once at the time of acquisition and/or first putting into service of a vehicle (see Annex Table 4.A.1).

• Periodic taxes payable in connection with the ownership or use of the vehicles (see Annex Table 4.A.2).

• Taxes on road fuels (see Annex Table 4.A.3 and Annex Table 4.A.4).

• Taxes on aviation fuels (see Annex Table 4.A.5)

• Any other taxes and charges that are directly or indirectly connected with the use or ownership of vehicles, such as import duties, insurance taxes, road tolls, distance charges, congestion charges, company car taxation, passenger transport taxes, etc. (these taxes are not covered in this publication).

4.2. Taxation of motor vehicles

The sale and use of motor vehicles generate considerable VAT or retail sales tax revenues. These taxes are levied on the import and sale of vehicles (in the latter case by application to the full selling price or, for used cars, to the margin between the buying and the selling price). VAT or retail sales tax will generally also apply to general maintenance and running costs. In addition, they are levied in most cases on the final duty-paid value (e.g. VAT on fuel is levied on the excise-inclusive price - see Annex Tables 3.A.3 and 3.A.4 in Chapter 3).

Taxes on vehicles reflect a variety of influences beyond the obvious need to raise revenue. Geographic, industrial, social, energy, transport, urban and environmental policy considerations have all had an influence on the level and structure of taxation. Many taxes on vehicles were instituted in a time when cars were considered luxury items. Wider ownership of cars in recent decades has reduced the progressivity of those taxes (many low-income households have at least one car today). Currently, taxation schemes are increasingly used to influence consumer or business behaviour. Energy and environmental considerations have led to an adjustment of taxation according to the fuel efficiency of vehicles, CO₂ and polluting emissions. Taxes on road use have also been introduced to manage the external cost of transport and raise additional revenue.

In most countries total taxes on vehicles result from a combination of one-off (on purchase or import) and recurrent (on ownership or use) taxes as well as from a mix between ad valorem (on the price) and ad quantum taxes (taking into account polluting emissions, weight, engine power, number of axles, age, fuel efficiency, equipment, suspension, cylinder capacity, number of seats, type of fuel, electric propulsion and distance covered).

Taxes on the sale/registration and use of motor vehicles (Annex Table 4.A.1 and Annex Table 4.A.2) cannot be considered in isolation from other tax bases and rates. A number of other elements should also be taken into account when considering the taxation of vehicles such as insurance premium taxes, specific road tolls (bridge or motorway tolls, congestion charges, distance charges), fuel taxes, energy taxes and a number of direct tax components such as the personal tax treatment of company cars (Harding, 2014[1]).

4.2.1. The nature and level of taxes on motor vehicles vary widely between OECD countries

Taxes on purchase and registration

All OECD countries levy taxes on purchase and/or registration of motor vehicles. These taxes may include VAT, sales taxes, excise duties and other fees and charges associated with the registration of a vehicle. These taxes may vary considerably from one country to another (see Annex Table 4.A.1). They are based on a large diversity of criteria or on a combination of these criteria. There are five main criteria against which the tax can be assessed:

• The price or value of the vehicle;

• The engine power or cylinder capacity;

• Environmental impact, incl. polluting emissions, CO₂ emissions and the type of fuel used;

• Social considerations incl. preferential treatment of emergency vehicles, ambulances, vehicles for disabled people, vehicles for public transport, etc.;

• The use of the vehicle including specific criteria applying to commercial vehicles such as number of axles, cargo room, number of seats, etc.

A number of specific elements can further be taken in consideration for determining the tax burden, such as weight, presence of safety equipment, air conditioning, etc. A specific tax applies to tyres in the United States. Taxation depends on the age of the vehicle in several countries.

The burden of these taxes varies considerably from one country to another and may differ between states, provinces, cities or regions within a country. For example, a VAT rate of 10% and a 3% acquisition tax apply in Japan whereas a 25% VAT and a registration tax up to 150% is applied in Denmark. However, these amounts are most often adjusted according to the environmental performance of the vehicles (see Section 4.4 below).

The international differences in taxation of sales and registration of motor vehicles do not give rise to considerable cross-border shopping as motor vehicles need to be registered with a unique identification number in the principal country of use. Similarly VAT levied on the importation of a vehicle (or on its "acquisition" for cross-border sales within the EU) will generally be due in the country of registration. Even in the integrated market of the EU there has been no harmonisation or even approximation of taxes or tax rates on motor vehicles.

Nevertheless, motor vehicle taxation can affect the functioning of the motor vehicle market. This may notably be the case for registration taxes. Generally, registration tax paid in the country of first registration is not paid back when a car is transferred from one country to another (e.g. when the owner moves from one country to another). When registration tax has to be paid (again) in the country of destination where the car is to remain permanently, double taxation occurs. In addition, large differences in tax systems reinforce car market fragmentation. Cars marketed in one country with specifications designed to meet the national tax structure (e.g. brackets of fiscal horsepower, tax policy regarding diesel) are imperfect substitutes and may not effectively compete with cars sold in another country with different tax requirements. Also pre-tax prices appear to be influenced by tax considerations. Significant tax differentials may encourage consumers in some cases to buy cars in countries where registration taxes are very high and where car manufacturers tend to offer lower prices net of taxes by compensation and import and register them in their own country. This may undermine the benefits that should derive from a competitive market for both consumers and industry.

Periodic taxes on ownership or use

All OECD countries levy taxes on ownership or use of motor vehicles, or both. These taxes include recurring charges levied on the right to drive on public roads, usually in the form of an annual motor tax (see Annex Table 4.A.2). Taxes on the operation of motor vehicles also include excise duties on fuel (see Section 4.3 below) and motorway charges or other road user tolls and motor fuel taxation (see Section 4.4. below). Recurring taxes on the ownership of motor vehicles can take many forms. The main elements used to assess these kinds of taxes are very similar to those used for assessing taxes on sale and registration such as use (commercial or not), vehicle type, type of fuel, engine size, age, emissions of pollutants and fuel efficiency.

As for taxes on sale and registration of motor vehicles, the level of taxes on the ownership or use of motor vehicles varies widely between OECD countries. In about one third of these countries (13 out of 37 i.e. Australia, Belgium, Canada, Chile, Colombia, Japan, Mexico, Netherlands, Poland, Portugal, Spain, Switzerland and the United States) local taxes are levied on ownership or use of motor vehicles. Preferential treatment is given in many countries to emergency vehicles, ambulances, vehicles for disabled people, vehicles for public transport or use by public authorities, diplomats, etc. Rebates and exemptions based on environmental criteria are provided in two thirds of OECD countries (see Section 4.4. below).

4.3. Taxation of motor fuels

4.3.1. Taxation of road fuels

The revenues raised from these taxes are significant in OECD countries, as a result of the considerable level of consumption and high tax rates in many of these countries. Although there are large differences between countries, the level of taxation for fuel relative to the base is very high compared to other taxes within the overall economy. For premium unleaded gasoline, for instance, the total tax burden (mainly excise plus VAT) exceeds 100% of pre-tax prices in all the OECD countries, except Australia, Canada, Colombia, Chile, Japan, Mexico, New Zealand and the United States (Annex Table 4.A.3). The lowest percentage of taxes in the consumer price for unleaded gasoline are recorded in Mexico (13.8%), the United States (18.6%) and Colombia (22%). The highest rates are recorded in Finland (65.4%) and the Netherlands (64.9%). Only one country, Colombia, applies a reduced VAT rate to road fuels.

Excise levels for diesel fuel (Annex Table 4.A.3) are still lower than those for gasoline in all OECD countries, except Australia, Belgium, and the United Kingdom where the rates are the same and Switzerland where the excise duty on diesel is higher than the one applied to gasoline. From an environmental point of view, this is peculiar, as diesel consumption in vehicles has a much greater environmental impact than unleaded gasoline, largely due to the significant differences in nitrogen oxides (NOx) and particulate emissions. With more stringent motor vehicle regulations, the difference is becoming less pronounced for new vehicles, although there are concerns about differences between test cycle and on-road performance and the stock of vehicles is still weighted toward older, more polluting diesel vehicles.

In the European Union (EU), the Energy Taxation Directive (2003/96/EC) sets out common rules for the taxation of energy products in EU Member States. This Directive aims to reduce distortions of competition between mineral oils and other energy products, as well as tax competition between member states from rate differentiation in energy taxation. It also aims to incentivise more efficient energy use. The Directive sets common taxation rules for a range of fuels, including many oil products, coal and natural gas, and for electricity consumption. For each, it sets a minimum level of tax expressed in terms of the volume, weight, or energy content of the fuel. For example, minimum rates on road fuels are as follows: EUR 0.359/l for unleaded gasoline; EUR 0.330/l for gas oil and EUR 0.125/kg for LPG. The Directive does not specify which taxes should be used to reach the minimum level of taxation. These may include a diversity of specific taxes such as excise, carbon tax, energy tax, etc. This directive is currently being revised as part of the general review of climate-related legislation of the Green Deal.

Excise taxes on transport fuels are usually much higher than on mineral oils and, more generally, than on fossil fuels used in other sectors (OECD, 2013[2]). This can be for various reasons, including a lower elasticity of the tax base in transport; the use of excises to cover (more or less directly) external costs that are relevant only in the transportation context (most notably congestion); and equity concerns. Equity considerations have notably motivated the differences in taxation of diesel used for household heating compared to diesel used for transportation (Flues and Thomas, 2015[3]). The vast majority of OECD countries (except Greece, Hungary, Israel and the Netherlands) tax heating oil for households at a lower rate than diesel for transport use even though both products are more or less identical (see Annex Table 3.A.8).

Excise rates on automotive fuels should not be considered in isolation when assessing the overall tax burden on automotive transport (van Dender, 2019[4]). Vehicles may also be subject to distance-based taxes, parking taxes, road tolls, registration taxes and recurrent circulation taxes and many countries differentiate those taxes according to the type of fuel used or according to CO₂ emissions per unit distance (see Section 4.4 below). Furthermore, the tax treatment of company car use is often more favourable – sometimes considerably so – than that of other car use (Harding, 2014[1]).

4.3.2. Taxation of aviation fuels

This section describes the VAT and excise taxes applied to the two main categories of fuels destined to aircrafts, i.e. JET A-1 fuel used in turbine engines and AVGAS used in piston-engine aircrafts. Annex Table 4.A.5 shows the excise and VAT rates applied to these types of fuels (hereafter “aviation fuels”) in OECD member countries and, where applicable, other specific taxes on the provision of those fuels to aircrafts (e.g. carbon tax).Other taxes applied to air transport (ticket taxes, airport taxes, etc.) are not covered in this publication.

The provision of aviation fuels to enterprises operating aircrafts for international commercial flights (i.e. passenger transport or cargo) is subject to a zero rate of VAT in all OECD countries or subject to a full refund of input VAT (Chile), except Colombia, where it is subject to the reduced VAT rate of 5% and the United States where there is no federal VAT. By contrast, the provision of aviation fuels for domestic commercial flights is subject to VAT in all OECD countries (except in the United States) at the standard VAT rate, except for Colombia where it is subject to the reduced VAT rate of 5%. Since aviation fuel will typically be a business input of an enterprise large enough to be registered for VAT, this component of tax will generally be fully deductible and thus ultimately have no economic impact. The provision of aviation fuels for domestic non-commercial or pleasure flights is taxed at the standard VAT rate in all OECD countries, except Colombia where it is subject to the reduced VAT rate of 5% and the United States, where it is taxed at the state level, with rates varying across them. In theory, the VAT zero-rating of aviation fuel for international flights reflects the objective of relieving exports from VAT in the jurisdiction of origin so as to avoid double taxation in the jurisdiction of destination, which normally has the right to levy VAT on internationally traded goods in accordance with the destination principle. However, unlike most exported items that are normally subject to VAT in the destination country, aviation fuel used in international flights will generally remain untaxed as most of it is consumed during the international flight and the remainder remains generally untaxed in accordance with the International Civil Aviation Organisation (ICAO) Convention (also known as the Chicago Convention; see below) requiring contracting states not to charge duty on aviation fuel already on board any aircraft arriving on their soil from another contracting state (all OECD countries are parties to the Convention).

Excise Annex Table 4.A.5 shows that all OECD countries exempt aviation fuels from excise duties for commercial international flights, in contrast to fuels used on road and rail transport. They also all exempt aviation fuel for domestic commercial flights, except Australia, Canada, Japan, Switzerland and the United States. The landscape is more diverse for aviation fuel used for non-commercial and pleasure flights, which is taxed in 14 countries for international flights (Belgium, Finland, Germany, Greece, Hungary, Ireland, Latvia, Lithuania, Luxembourg, Poland, Portugal, Slovenia, Spain and Sweden) and in a majority of OECD countries for domestic flights (in 22 countries out of 37).

Two OECD countries apply other (environmental) taxes to aviation fuels. Norway exempts aviation fuel from excise tax but submits it to a carbon tax and Slovenia applies a surcharge to all aviation fuels (including for international flights) in addition to excise duties (for non-commercial and pleasure flights).

As explained above, the exemption of aviation fuels for international flights in countries of arrival results from the Chicago Convention, which lays down the basic standards and principles governing international aviation. Article 24 of the Convention forbids the taxation of fuel on board aircrafts arriving in the territory of a contracting party. The Convention does however not forbid imposing any taxes on fuel supplied to an aircraft at the point of departure (Faber and O’Leary, 2018[5]) This tax exemption for fuels supplied to aircrafts rather result from the network of bilateral “Air Service Agreements” (ASAs) between individual countries, which generally provide for such an exemption on the basis of reciprocity (Antony Seely, 2019[6]). The Chicago Convention is not applicable to domestic air transport and therefore nothing prevents countries from taxing aviation fuels on domestic flights.

4.4. Taxes on vehicles are increasingly used to curb transport externalities

Although excise on transport fuels has been around for many years, it was originally motivated primarily if not exclusively by non-environmental objectives, such as general revenue generation or to finance infrastructure spending in some cases. When the more environmentally-friendly unleaded gasoline appeared on the market, it was not commercially competitive with leaded gasoline as a retail product because it was more expensive to produce. Energy taxation was used to overcome this handicap by making unleaded gasoline cheaper at the pump. Today, leaded gasoline has disappeared and is even no longer allowed on the market. Lower taxes on Liquefied Petroleum Gas (LPG) used as propellant had a much less significant effect on consumer behaviour. The characteristics of this fuel (not liquid at standard temperature and atmospheric pressure; more difficult to stock; need for specifically equipped stations) have hindered its development. The use of LPG is globally very low compared to diesel and gasoline.

Taxation has increasingly been used over the last decades to influence customer behaviour and encourage the purchase of low polluting or more fuel-efficient vehicles. In 2020, all OECD member countries except Chile and Colombia take environmental or fuel efficiency criteria into account when determining the level of taxation for the purchase or use of vehicles (see Annex Table 4.A.1 and 4.A.2). In 21 of these countries, the polluting emissions (CO_, NOx, particulate matter per kilometre) or CO₂ emissions are taken into account to determine the level of taxation and 24 apply tax rebates or exemptions for electric or hybrid vehicles. A number of EU Member States use the polluting emission norms set by European legislation (Directive 2007/46/EC and subsequent regulations) as a benchmark for their vehicle taxes although there is currently no European rule regarding car taxation. Three OECD countries (Belgium, Japan and Poland) apply rebates or exemptions on taxes on purchase or use of hydrogen fuel cell electric vehicles (FCEVs).

Differentiating motor vehicle purchase/registration taxes according to the fuel-efficiency or polluting emissions (as in 26 out of 37 OECD countries) can give potential vehicle purchasers an immediate incentive to buy a vehicle that pollutes less, is more fuel-efficient, or both. Differentiating annual charges on similar principles (as in 26 out of 37 countries) can also provide such an incentive, but somewhat less directly. Sixteen OECD countries (Austria, Belgium, France, Greece, Iceland, Ireland, Italy, Japan Luxembourg, Mexico, Netherlands, Norway, Portugal, Slovenia, Switzerland and Turkey) apply such differentiation on both purchase/registration and annual taxes. One approach is to estimate vehicles’ usage over their lifetime, and to calculate tax rates based on the estimated tonnes of CO₂ a vehicle is estimated to emit over its lifetime. Research in this context show that tax rates applied per tonne CO₂ emitted over a vehicle’s estimated lifetime vary significantly between countries (for an in-depth study on this topic, see (Nils Axel Braathen, 2009[7])

High registration taxes are likely to reduce the number of new motor vehicle purchases. However, while this would, at first sight, appear to favour environmental objectives, higher purchase taxes on vehicles can not only reduce the size of the vehicle fleet but also cause some purchasers to defer their purchase or to purchase a used vehicle, increasing the population of older, more polluting, cars.

At the local level, other taxes and charges have been implemented or are considered to reduce local air pollution and other social costs of vehicle usage more generally, particularly in urban areas (Kurt van Dender, 2019[8]) Local traffic emits air pollutants in addition to CO₂ emissions, especially fine particulates, which create health damages whose economic costs can be estimated. Expressed per vehicle-kilometre, these external environmental costs of car traffic have been estimated at up to EUR 0.01 (gasoline cars) to EUR 0.037 (diesel cars). Traffic congestion also creates marginal external costs that are estimated to range from EUR 0.30 to EUR 2.42 per vehicle/kilometre when traffic volumes exceed road capacity. Other vehicle transport externalities include traffic accidents (costs estimated at up to EUR 0.03 per vehicle kilometre), noise (up to EUR 0.36/km for heavy goods vehicles in urban areas) and road damage (from EUR 0.05 per vehicle kilometre for cars to 0.52 for heavy trucks). Taxes can efficiently internalise these external costs and ensure their cost-effective reduction (Braathen et al., 2017[9]), provided that they are carefully targeted. While fuel taxes are well suited to reflect external costs from CO₂ emissions, distance-based taxes and, to some extent, parking charges have the potential to effectively reflect specific costs such as congestion, road damage and other infrastructure-related costs. Distance-based taxes that take into account vehicle characteristics can also help address air pollution (OECD/ITF, 2019[10]).

The OECD’s Taxing Energy Use publication (OECD, 2019[11]) provides a comprehensive overview of specific taxes on energy for 43 OECD and G20 countries. It shows that these taxes are strongly heterogeneous and are in general too low from an environmental point of view. In all countries covered, fuel excise taxes are the largest component in the average effective energy tax rate. Taxes on road transport are much higher than taxes in other sectors, but they are still too low to cover the external costs of road transportation in many cases. Although it is recognised that well-designed systems of energy taxation encourage citizens and investors to favour clean over polluting energy sources, the politics of carbon pricing often prove to be challenging and too many energy users do not pay the energy and carbon prices needed to curb dangerous climate change, even when comparing carbon price signals against a low-end carbon benchmark of EUR 30 per tonne of CO₂.

In addition to tax policies, governments generally operate rules for reducing motor vehicle pollution by imposing technical norms to the car industry and many of the tax systems discussed above define tax bases and rates assuming compliance with the CO₂ or polluting emissions standards. For example, in the European Union polluting emissions have been regulated since 1970 and a series of amendments have been issued since then to gradually tighten the limit values. The current norms set maximum emissions of carbon monoxide (CO), Volatile Organic Compounds (VOC), nitrogen oxides (NOx) and particles. These are reflected in the Euro 6 (setting lower emission limits for the registration and sale of new types of cars and vans as of 1 September 2015) and in the Euro VI standards for heavy duty vehicles. Emissions of carbon dioxide (CO₂) have also been targeted by the European Commission since 2007 and the EU has put in place a comprehensive legal framework to reduce CO₂ emissions from new light duty vehicles as part of its efforts to ensure it meets its greenhouse gas emission reduction targets.

For the tables in annex, references to the ‘European Union and its Member States’ includes the UK as a Member State for January 2020 and as an addition to the Member States (‘Member States and the UK’) for the period 1 February 2020 until the end of December 2020.

Annex 4.A. Taxes on vehicles

Annex Table 4.A.1. Taxes on sale and registration of motor vehicles

Country	Taxes	Criteria	Rebates/Exemptions1
Australia	GST: 10% Luxury Car Tax: 33% calculated on the value of most cars that exceed the luxury car tax threshold. The luxury car tax threshold is generally AUD 67 525 (in 2019-20), tax inclusive (including GST) or AUD 75 526, tax inclusive (including GST) if the car’s fuel consumption is less than 7 litres per 100 kilometres. Registration fee – varies between states/territories – may be calculated on the tare weight, value or type of vehicle Stamp duty - varies between states/territories - calculated on the tare weight (heavy vehicles) or value (light vehicles)	Value Fuel efficiency Weight (registration or stamp duty only)	Some exemptions apply from luxury car tax including: - emergency vehicles such as ambulances etc. - sale of vehicle is more than two years after manufacture or importation - vehicles modified to transport a person in a wheelchair (provided it is not GST-free) - commercial vehicles primarily used for carrying goods in business or trade - imported by museum for public display Eligible tourism operators and primary producers are eligible to claim a refund of Luxury Car Tax paid up to AUD 10 000 for certain cars. GST: exemption is provided to veterans and persons with a disability that fulfil legal requirements.
Austria	VAT: 20%. New Car Registration Tax: while the tax base is the selling price, the tax rate depends on the CO2-emissions of the car* i.e. CO2 emissions in gram/km, reduced by 115 grams WLTP (90 NDEC), divided by 5. The rate cannot exceed 32%. For CO2 emissions above 275g/km WLTP (250 g/km NDEC), the tax increases by EUR 40 for each g/km exceeding the limit of 275g/km WLTP (EUR 20 for each g/km exceeding the limit of 250g/km NDEC. An amount of up to EUR 350 has to be deducted from the amount of tax calculated following the above rules. *Starting from 1.1.2020 the relevant CO2-emissions are determined by WLTP (NEDC before that). Registration fee (tax): fixed rate of Registration fee: motor vehicles registered for the state or local authorities EUR 119.80 per motor vehicle (+ up to EUR 49,70 processing fee for the registration office + approx. EUR 20 for other expenditures)	Value CO2 emissions	New Car Registration Tax: exemptions for demonstration vehicles, motor vehicles for driving schools, vehicles that are hired, used for guests or as taxis, motor vehicles used for short time hiring out, motor vehicles used for the transport of sick persons and for rescue services, vehicles used for the transport of corpses, vehicles used by fire brigades and accompanying vehicles for special transports, vehicles used for disabled persons. Registration fee: exemption for motor vehicles registered for the state or local authorities
Belgium	VAT: 21% Entry into Service Tax Flemish Region: for non-leasing passenger cars, the tax rate depends on vehicle age, environmental characteristics (including CO2 emissions), the type of fuel and the euro standard. The tax for leased vehicles is still calculated based on the engine power of the vehicle. Walloon Region: the tax rate depends on engine power or the fiscal power (which is derived from the combustion engine capacity). When the tax, determined on the bases of one parameter exceeds the tax determined on the bases of the other, the highest tax is retained. For motorcycles the amount is calculated with respect to the kilowatt. For electric cars and electric motorcycles, the tax is set at EUR 61.50 as of fiscal year 2019. For all hybrid vehicles (cars and motorcycles), the power taken in consideration is the one supplied by the combustion engine. Cars and mixed cars are also subject to a second constitutive element of the tax on registration of vehicles, the so-called “ecomalus”, which is based on the CO2- emission of the vehicle. Brussels Capital Region: for passenger cars the tax rate depends on engine power expressed in fiscal horsepower and is set according to a degressive scale based on the age of the vehicle (fuel and gasoil from EUR 61.50 to EUR 4.957 and Liquefied Gas Petroleum from EUR 61.50 to EUR 4.659). If the engine power corresponds to different amounts expressed in hp than in kilowatt, the highest amount has to be taken into consideration. For electric cars, the tax is set at EUR 61.50.	Age Engine power Cylinder capacity Environmental characteristics (incl. CO2 emissions) Type of fuel/gas	Flemish Region: exemption for certain fuel types (pure electric, hydrogen-powered, plug-in hybrid (until 2021), powered by CNG/LNG (until 2021). Vehicles of more than 28 years old are subject to a uniform rate of EUR 45.56. As from fiscal year 2022 this uniform rate is only applicable to cars of 30 years of age or older. An age correction will be accorded within the tariff formula for used cars (in a progressive scale from 90% to 10% of the registration tax or a lump sum depending on the age of the vehicle). There is also a rebate for cars entirely or partially powered by Liquefied Gas Petroleum. All regions provide exemptions for some vehicles used by public authorities and vehicles for disabled people and war invalids.
Canada	GST: 5% HST: 13% or 15% for sales in the participating provinces. The following provinces have harmonised their provincial sales taxes with the federal Goods and Services Tax and therefore levy a rate of GST/HST of: New Brunswick, Newfoundland and Labrador, Prince Edward Island, Nova Scotia 15%; Ontario: 13%; Québec applies GST at a rate of 5% and Québec Sales Tax at a rate of 9.975%. Provincial tax rates are applicable for sales made in provinces not applying HST Automotive Air Conditioning Tax: CAD 100 per unit. Excise tax on Fuel Inefficient Vehicles: vehicles with a weighted fuel consumption rating of 13 or more litres per 100 kilometres (55 % city and 45% highway) are subject to an excise tax at the following rates: at least 13 but less than 14 litres per 100 kilometres, CAD 1 000; at least 14 but less than 15 litres per 100 kilometres, CAD 2 000; at least 15 but less than 16 litres per 100 kilometres, CAD 3 000; and 16 or more litres per 100 kilometres, CAD 4 000.	Value Fuel efficiency Air conditioning	Rebate of GST/HST to purchasers of specially equipped motor vehicles for persons with disabilities. The rebate is only available on the GST/HST paid on the portion of the purchase price that is attributable to the special features. Rebate of Excise Tax on Fuel Inefficient Vehicles – Specially Equipped Van: to end-users of vans equipped with a device designed exclusively to assist in placing a wheelchair in the van without having to collapse the wheelchair
Chile	VAT: 19% (used cars are exempt with some exceptions) Registration fees payable to Civil Registry: first registration fee, new plate fee, fee for transfer and registration of vehicles. Tax on transfer of used motor vehicles (levied by municipalities): 1.5% of the value of the vehicle.	Value Fixed fee
Colombia	VAT: 19%. Vehicle registration fee: COP 152 000 for cars and COP 74 000 for motorcycles. National Consumption Tax: the 16% tax rate applies to family-type motor vehicles, camper vehicles and pick-ups whose FOB value (or the equivalent) is greater than or equal to USD 30 000 and Pick-ups whose FOB value (or the equivalent) is greater than or equal to USD 30.000. The 8% tax rate applies to family-type motor vehicles, camper vehicles and pick-ups and whose FOB value (or the equivalent) is less than USD 30.000 and to motorcycles with cylinder capacity greater than 200cc.	Type of vehicle Value
Czech Republic	VAT: 21% Registration fee: motorcycles CZK 300 or 500 (depending on cylinder capacity); other motor vehicles CZK 800. The fee includes the registration plate. Permit fee on non-standard motor vehicles	Value Cylinder capacity
Denmark	VAT: 25% Vehicle registration tax: payable on first registration of the vehicle. Graduated tax rates according to the value of the vehicle (with lower rates for commercial vehicles) from 105% to 150% (on the remainder above DKK 82 800) for private vehicles and from 0% to 50% (on the remainder above DKK 17 500) for commercial vehicles.	Value Utilisation Fuel efficiency Safety equipment Anti-pollution equipment	Rebate for low fuel consumption vehicles: registration tax is reduced by DKK 4000 for every kilometre the vehicle can run in excess of 16 km with 1 litre of petrol or in excess of 18 km with 1 litre of diesel. A supplement of DKK 1000 is payable for cars for every kilometre less than 16 km (petrol) or 18 km (diesel) they can run on one litre of fuel. Traffic Safety Equipment: for motor vehicles with major traffic safety equipment the value liable to registration duty is reduced up to DKK 13 370. For motor vehicles with minor traffic safety equipment reduction is between DKK 200 and DKK 600.
Estonia	VAT: 20% Vehicle registration fee (State fee): vehicle: EUR 130; temporarily imported vehicle: EUR 335	Value Type of vehicle
Finland	VAT: 24% Vehicle Registration Tax is based on CO2 emissions. Rates vary from 2.7% of the general consumer price of the vehicle for cars emitting 0g/km or less to 48.9% for cars emitting 360g/km or more. For delivery vans there is a deduction based on maximum laden weight of the vehicle for vans over 2 500 kg. For motor cycles rates vary according to the cylinder capacity, between 9.8% and 24.4%, and the base is general retail value.	Value CO2 emissions Utilisation Cylinder capacity Type	Exemption for disabled people, taxis, motor homes, cars used for veterinary purposes, rescue vehicles and funeral cars.
France	VAT: 20% Tax on Registration Certificates or regional tax on certificates is based on horsepower. Rates vary between EUR 33 and EUR 51.20 per horsepower according to the region. The rate is reduced by half for some vehicles depending on their nature (trucks weighing more than 3.5 tons, motorcycles) or age (more than 10 years old). Additional tax on Registration certificates for first registration in France: CO2 emission component of the tax varies from EUR 0 for vehicles emitting less than 138g CO2/km to EUR 20 000 for vehicles emitting more than 212g CO2/ km. (CO2 emissions are determined according to the Worldwide harmonised light-duty vehicles test procedure 6 WLTP) The horsepower component of the tax (vehicles that have not been subject to an EU-type approval) varies from EUR 3125 (6HP) to EUR 20 000 (18HP). The tax is not applicable to vehicles belonging to disabled people. Additional tax on Registration certificates for registration after first registration in France: the tax is based on horsepower. Horsepower component of the tax varies from EUR 100 (10HP) up to EUR 1000 (15HP) The tax is not applicable to vehicles belonging to disabled people. Additional tax on Registration certificates for cars with horsepower of 36HP or more: the tax is EUR 500 per horsepower from 36HP with a maximum of EUR 8 000. Collection vehicles are exempt from this tax. Additional Lorry Tax is levied on the regional certificate tax for lorries according to their weight (from EUR 38 for less than 3.5 tons to EUR 305 for more than 11 tons or trailers and buses for public transport of passengers);	Value Engine power Weight Utilisation Age CO2 emissions Type of fuel Electric propulsion	Exemption for new demonstration models weighing less than 3.5 tons, state vehicles, certain motorcycles Rebate for electricity or gas propelled cars: from 50% or 100% of the Tax on Registration Certificates. Rebate for Ethanol propelled cars: the Tax on Registration Certificates is reduced by 50% or 100% for cars that run with E85 fuel (super ethanol). Bonus system: a premium is granted for the purchase of a new car when its CO2 emissions are 125 g/km or less. The maximum premium is EUR 5000 (below 60 g/km).
Germany	VAT: 19% From 1 July to 31 December 2020 the VAT rate is reduced from 19% to 16% to offset the economic impact of the Covid-19 pandemic.	Value
Greece2	VAT: 24% Registration tax: rate varies - from 3.8% up to 64,00% of the taxable value, according to the retail price before taxes and to the CO2 emissions for passenger cars that belong to the current emissions standard. - from 5.7% to 96.00% of the taxable value, according to the retail price before taxes and to the CO2 emissions for passenger cars that belong to the previous emissions standard. - from 11.40% to 192.00% of the taxable value, according to the retail price before taxes and to the CO2emissions for passenger cars that belong to other emissions standard. - from 48.00% to 384.00% of the taxable value, according to the retail price before taxes and to the CO2 emissions for conventional technology cars. - from 5% to 13% of the taxable value, for lorries-trucks etc. (less or more than 3.5 tonnes), according to emissions standard. - from 0% to 25% of the taxable value for motorcycles according to cylinder capacity. Registration tax for buses depends on the number of seats etc.	Cars: value (retail price before taxes), CO2 emissions, “Euro” emissions standards, electric propulsion Lorries: weight, emissions standards, body type. Motorcycles: cylinder capacity	Exemptions from registration tax: Hybrid cars are relieved from the registration tax by 50%. Electric cars are not subjected to registration tax Cars used by public authorities Cars used by disabled persons. Cars used by parents having at least three (3) children. Ambulances used by public hospitals Cars used by people who have moved their normal residence to Greece Cars donated to the Greek Police, Fire Brigade or Greek Coast Guards.
Hungary	VAT: 27% Registration Tax: from HUF 45 000 to HUF 400 000 on new passenger cars according to engine type (diesel or petrol) and engine cylinder capacity, and from HUF 15 000 to HUF 230 000 on motorcycles according to engine cylinder capacity. For cars with lower environmental category of engine higher rates are levied (400, 600, 800 or 1200% higher), but rate is reduced according to a scale based on age (until 90%). Reduced rate is levied to hybrid cars and HUF 0 is levied to electric cars. Transfer of motor vehicles: the rate of duty shall be determined based on the capacity of motor vehicle’s engine (in kW). The tax rate is from HUF 300/kW to HUF 850/kW depending on the age of the vehicle (the older the vehicle, the less is due).	Engine type Cylinder capacity Engine power Polluting emissions Type of fuel Age Electric propulsion	Reduced registration tax for cars with hybrid engines or with gas-powered engines (HUF 76 000) and for cars with electric engines as well as for hybrid and electric motorcycles (HUF 0).
Iceland	VAT: 24% Vehicle Registration Fee of ISK 5 000 on initial registration and ISK 2 130 for subsequent changes. Motor vehicle excise duty: based on CO2 emissions ranging from 0-65% Excise duties on motor vehicles other than private automobiles: a percentage of value Small goods vehicles, small special purpose vehicles, vehicles over 40 years old, motor vehicle bodies13% Small coaches, motorbikes, other vehicles30%.	Value CO2 emissions Electric propulsion	Temporary VAT exemption with a cap at import and domestic sales of electric-, hydrogen or plug-in hybrid vehicles, including busses. Large goods vehicles, large special purpose vehicles, tractors, agriculture trailers, large snow-mobiles, amphibious vehicles, competition cars and motorbikes, vehicles for transport of disabled persons, rescue vehicles and large coaches is exempt.
Ireland	VAT: 23% Registration Tax: based on CO2 emissions and NOx emissions for passenger vehicles with not more than 9 seating positions and certain commercial vehicles with greater than 4 seats. For the CO2 element of the charge, rates vary from 14% of the value of such a vehicle with CO2 emissions of up to 80 g/km to 36% for such a vehicle with CO2 emissions above 225 g/km. The NOx element of the charge is EUR 5 per mg/km for the first 60 mg/km, EUR 15 per mg/km for the next 20 mg/km, and EUR 25 per mg/km thereafter. The NOx element of the charge is capped at EUR 4 850 for diesel vehicles and EUR 600 for other vehicles. Flat rate applies to vehicles designed and constructed for the carriage of goods and having a maximum laden mass not exceeding 3.5 tonnes not included above and motor caravans (13.30% of the value). Motor cycles are charged EUR 2 per cc up to and including 350cc and EUR 1 per cc above. Large vehicles designed and constructed for the carriage of goods (maximum laden mass over 3.5 tons), buses, tractors and “vintage” (over 30 years old) vehicles are charged EUR 200. Special purpose vehicles such as ambulances and fire engines are subject to a nil rate.	Value CO2 emissions NOx emissions Electric propulsion Type Age Max laden mass Body type	Relief for hybrid electric vehicles: age dependent with a maximum tax relief of EUR 1500 for a new vehicle. Relief for plug-in hybrid electric vehicles: age dependent with a maximum tax relief of EUR 2500 for a new vehicle. Relief for new series production electric vehicles: subject to a maximum of EUR 5000 Remission/repayment for vehicles specially adapted for persons with certain severe and permanent physical disabilities: subject to a maximum of EUR 10 000, EUR 16 000 and EUR 22 000 for a disabled driver and EUR 16 000 and EUR 22 000 for a disabled passenger. The amount is depended on the adaptations carried out on the vehicle. Relief for certain charitable organisations is subject to a maximum of EUR 16 000 when the vehicle is adapted to carry less than five such persons. Exemptions: Transfers of permanent residence, transfers of permanent business undertakings, inheritances, donations by certain organisations, international air services, diplomatic agents and EU officials, vehicles for use by EU or UN organisations
Israel	VAT:17% Purchase Tax: private and commercial vehicle weight not exceeding 3500 kg are taxed at 83% of the value; Additional luxury tax is levied on the value of the vehicle that exceeds 300 000 NIS, according to the following formula: 20%*(vehicle price - 300 000)/vehicle price; Taxi < 3 500 kg – 8%; Taxi >3 500 kg – 0%; Commercial vehicles over 3500 kg are taxed at 72% of their value but not eligible for a rebate.	Weight Polluting emissions Electric propulsion Safety system Engine power	Rebates according to the polluting emissions: vehicles weighing up to 3500 kg benefit of a rebate on the Purchase Tax according to their degree of pollution. There are 15 levels of polluting emissions according to a "Green Score" (weighting the emission of five major pollutants). Rebate is up to the amount of NIS 16 629 Hybrid vehicles - Pollution level 1 or 2 –; battery capacity > 3 KWH and green score < 100 – 20% are taxed at a rate of 45% but the tax benefit is capped at ILS 20 000. Plug-in Hybrid vehicles are taxed at a rate of 25% but the tax benefit is capped at ILS 60 000. Electricity powered vehicles are taxed a rate of 10% of their value depending on the customs and purchase tax rate. Since June 2018 luxury tax is also levied on hybrid vehicles and electric vehicles. Vehicles weighing up to 3500 kg benefit of a rebate on the Purchase Tax (up to 2400 NIS) according to their safety level. There are 9 safety levels (0-8) depending on the number of safety systems.
Italy	VAT: 22% Anyone who buys, incl. through financial leasing, and registers a new M1 vehicle (i.e. vehicles designed and constructed for the carriage of passengers and comprising no more than eight seats in addition to the driver’s seat) in Italy, as well as registers in Italy an M1 vehicle already registered in another State, is required to pay a tax based on the number of grams of CO2 emitted per km exceeding the threshold of 160 CO2 g/km as follows: 161-175 CO2 g/km: EUR 1100; 176-200 CO2 g/km: EUR 1600; 201-250 CO2 g/km: EUR 2000; above 250 CO2 g/km: EUR 2500.	CO2 emissions	Exemption from the tax: special purpose vehicles such as vehicles for disabled people.
Japan	VAT: 10% Environmental performance excise (automobile tax - light motor vehicle tax): 0-3% of acquisition price (0-2% for commercial and light vehicles) according to environmental criteria (e.g. vehicle type, fuel efficiency, etc.)	Value Environmental criteria Fuel efficiency	Extension of temporary reduction of environmental performance excise (automobile tax - light motor vehicle tax): reduced tax rate (environmental performance excise) for private passenger cars acquired between October 2019 and March 2021 by 1% Special measures of reduced environmental performance excise (automobile tax): vehicles with small burden of environment, barrier-free buses and taxis, trucks with collision damage alleviation brake control device, etc., buses for ordinary passengers used on the bus routes provided for in prefectural ordinance.
Korea	VAT: 10% Special Excise Tax: from zero to 5% of the manufacturer’s price according to cylinder capacity Education Tax: 30% on the amount of Excise Tax Acquisition Tax: 2-7% of the retail price excluding VAT	Value Cylinder capacity Electric propulsion	Exemptions from special excise tax and education tax Cars used by disabled persons; ambulances used by hospitals; cars used for transportation business(public passenger transportation only); cars used for car-rental business. Exemptions from acquisition tax Cars used by disabled persons, cars used by parents having at least 3 children, small cars for non-commercial activities Rebate for hybrid and electricity powered vehicles: relief of the Special Excise tax not exceeding KRW 1 000 000 (hybrid) and KRW 2 000 000 (electricity powered vehicles).
Latvia	VAT: 21% Vehicle registration (state fee): for registration, registration certificate and registration number plates - EUR 43.93 Natural resource tax: EUR 55 per vehicle	Value	-
Lithuania	VAT: 21 % Registration fee: a flat rate fee of EUR 14.48 is payable on the first registration of a new vehicle (passenger cars, heavy vehicles) and a flat rate fee of EUR 12.45 is payable on the first registration of other vehicle – e.g. used cars (passenger cars, heavy vehicles). From 1 July 2020, a car registration tax applies payable by all car owners (individuals and legal entities) when registering the car. The fee will vary depending on CO2 emissions and fuel type and will range from 15 Euro to 540 Euro.	Value Age of vehicle CO2 Emissions	Rebate for disabled people (only owners of passenger cars (once every 3 years): 90% rebate on registration fee for owner who has a disability percentage of 75-100% 75% rebate on registration fee for owner who has a disability percentage of 60-70% 50% rebate on registration fee for owner who has a disability percentage of 45-55%
Luxembourg	VAT: 17% Registration Tax: the tax is calculated per 100 cm3 according to the following formula: Tax = a * b * c, where a = CO2 emissions component; b = multiplier (= 0.9 for cars using gasoil & 0.6 for cars not using gasoil). c= additional multiplier when CO2 emissions >90 g/km (= 0.5 plus 0.1 per additional 10 g/km ).	Value CO2 Emissions Type of fuel Electric propulsion	Bonus system : purchasers of new hybrid cars emitting less than 60g CO2/km and electricity powered vehicles are entitled to a bonus of EUR 5 000.
Mexico	VAT: 16% New vehicles tax: from 2% to 17% plus a fixed fee according to vehicle value. For vehicles with a price higher than MXN 782 125.30 (for 2020), an additional discount applies consisting of the reduction of the tax at 7% of the difference between the sales price and the price threshold mentioned above. The tax tariff limitations are updated every year.	Value Electric propulsion	Exemption of 100% of the New Vehicles Tax for vehicles with value of up to MXN 263 690.54 Exemption of 50% of the New Vehicles Tax for vehicles with value from MXN 263 690.55 to MXN 334 008.02 Exemption of 100% of the New Vehicles Tax for hybrid electricity powered vehicles.
Netherlands	VAT: 21% Registration Tax: for passenger cars, it is fully based on CO2 emissions and the type of motor fuel used. For passenger cars, the registration tax is progressive and varies between EUR 356 and EUR 458 per g/km exceeding the level of 1g/km. Passenger cars using diesel are charged with an additional EUR 86.43 per g/km exceeding the level of 67 g/km. Registration tax for motorcycles and delivery vans is based on the value of the vehicle	CO2 Emissions Motor fuel Value Electric propulsion	Zero-emission vehicles (e.g. electricity powered vehicles) are exempt from Registration Tax Other examples of exemption are: delivery vans owned by entrepreneurs and used for business purposes for at least 10%; Tax refunds are provided for vehicles such as: vehicles used by fire brigades, vehicles used by the police, funerary vehicles, vehicles used for the transport of prisoners, vans used by disabled persons, (animal) ambulances, taxis and vehicles that are used for secure transport
New Zealand	GST: 15% Registration Fee on initial registration: the registration fee varies depending on the type of vehicle being registered. The base registration fee for a private passenger vehicle varies from NZD 74.00 to NZD 232.00 depending on the size of the engine. Road user charges: all diesel vehicles and any vehicle with a GVM of 3.5 tonnes or more are required to pay road user charges. Road user charges are distance based (purchased in 1000 kilometre increments) and charges vary based on the weight and configuration of the vehicle.	Vehicle type Cylinder capacity Electric propulsion	Electric vehicles are currently exempt from road user charges.
Norway	VAT: 25% Registration Tax: rates vary according to weight, CO2-emissions and NOx- emissions. When CO2-emissions information is not stated, the tax is calculated based on cylinder capacity instead of CO2-emissions.	Weight CO2 emissions NOx emissions Type of fuel Electric range	Electricity powered vehicles are exempt from the Registration Tax Plug-in hybrid vehicles (both electric and combustion engine, with external charging) benefit from a rebate from Registration Tax: 23% of the total weight is not included in the tax base. From 1 July 2018 the weight deduction is differentiated by electric range. Flexifuel vehicles (can use fuel with at least 85 pct. Ethanol) benefit from a rebate of NOK 10 000 per vehicle.
Poland	VAT: 23% Excise Duty is levied on passenger cars prior to their first registration at the time of their sale, intra-community acquisition and import. The tax base is the sales price or the customs value (for imports). Rates for passenger cars depend on engine capacity i.e. 18.6% for cars with engine cubic capacity over 2000 cm³ and 3.1% for the others. For hybrid fuelled passenger cars combining conventional combustion engine with an electric propulsion (hybrid electric vehicle - HEV) the tax rate is reduced by half compared to standard rate. For passenger cars with combustion engine capacity of 2 000 cubic centimetres or less, the tax is paid at a rate of 1.55% of the tax base and for passenger cars with engine capacity exceeding 2 000 cubic centimetres but not exceeding 3 500 cubic centimetres excise tax is paid at a rate of 9,3% of the tax base. A reduced tax rate of 9.3% of the tax base for hybrid fuelled vehicles (plug-in) with combustion engine capacity higher than 2 000 cubic centimetres but not exceeding 3 500 cubic centimetres also applies.	Value Cylinder capacity Electric/hydrogen propulsion	Are exempt from the Excise Duty: certain types of ambulance vehicles; electric, hybrid (plug-in) with engine capacity of 2 000 cubic centimeters or less and hydrogen fueled vehicles (the exemption for hybrid vehicles is temporary and shall apply until 1 January 2021; passenger cars introduced in Poland for permanent stay or returning from a temporary stay in the EU or EFTA (under certain conditions).
Portugal	VAT: 23% Motor vehicle tax release for consumption (ISV) is based on cylinder capacity and CO2 emissions (light passengers vehicles) or only on cylinder capacity (other light vehicles, and cycles with two, three or four wheels). Other rate brackets are applicable for light commercial vehicles and some segments of combined (passenger and freight) vehicles.	Value Engine capacity CO2 Emissions Particles emissions Electric propulsion	Are exempt: vehicles owned by the State (central, regional or local administration), fire brigades, foreign States, diplomatic and consular missions, international organisations and European agencies. Are also exempt: vehicles for disable persons, passenger vehicles for rental or taxi services. Non-motorized vehicles that are purely electric vehicles or moved by renewable energies, and ambulances and heavy vehicles (above 3.500 kg) are out of motor vehicle tax incidence.
Slovak Republic	VAT: 20% Administrative fees: registration in the vehicle register is subject to a registration fee payable by the holder of a motor vehicle (applies to new, imported and used cars). The fee is calculated by formula with given parameters: RP = Pkw x RV1-n where RP is fee rate, Pkw is power of engine, RV1-n is coefficient of vehicle residual value, but the rate shall not be lower than EUR 33. Pkw values vary in 16 brackets from EUR 33 (engine capacity up to 80kw) to EUR 3900 (engine capacity above 254kw). RV1-n coefficient varies in 17 brackets from 1 (first registration) to 0.06 (vehicles over 16 years old). First record of electric car in the cars register is subject to a fee of EUR 33 payable by the holder of the vehicle. Plate fee: for the release of a license plate number: EUR 16.50 per plate i.e. EUR 33 for 1 vehicle.	Value Engine power Residual value Type of fuel Electric propulsion	Disabled persons: 50% rebate (max. 100 EUR) in administrative fee are applied for disabled persons. Hybrids, CNG, LNG vehicles: 50% rebate in administrative fee for vehicle holder. Family vans: 50% rebate in administrative fee for vehicle holder with maximum power of engine of 110 kW; holder has at least 4 children in parenting. Other exemptions: 100% rebate for state authorities, higher territorial units, budget organisation, diplomats, court of justice, prosecution, police, Slovak red cross and legal person owned by state authority (100% of shares).
Slovenia	VAT: 22% Motor vehicle tax is levied for passenger motor vehicles, motorcycles and camper vans put into circulation for the first time; imports and acquisitions from other EU Member States are also subject to the tax. The tax base is the selling price of an individual motor vehicle, excluding VAT and the motor vehicle tax itself. The tax rate is determined according to environmental criteria (CO2, Euro emission standards) and the rates are determined from 0.5% to 28% for petrol cars and from 1% to 31% for diesel cars. Passenger cars with cylinder capacity over 2500 cm³ are subject to an additional tax. Rates vary from 8% (2500 cm³ and more) to 16% (4000 cm³ and more). For diesel cars particulate matter (PM) emissions are also considered. Tax rates for motorcycles and camper vans are set upon engine power in the range from 1.5% to 5% for motorcycles and 6% to 18% for camper vans. Motorcycles with cylinder capacity over 1000 cm³ are subject to the additional tax of 5%. Motor vehicle tax is levied only at the time of first registration of a vehicle and not on an annual basis.	Value Selling price CO2 emissions Particulate matter emissions EURO emissions standards Engine power Cylinder capacity Weight	Motor vehicle tax exemptions: vehicles acquired for transport of families with three or more children; vehicles purchased for carrying disabled people; vehicles intended for (1) official use by diplomatic and consular representations accredited to Slovenia; (2) official use by international organisations, if so stipulated by international treaties binding on Slovenia; (3) personal use by foreign staff of diplomatic and consular missions, accredited to Slovenia, including their family members; (4) personal use by foreign staff of international organisations, including their family members, if so stipulated by international treaties binding on Slovenia. Are also exempt: used vehicles (old-timers); vehicles imported on a temporary basis (the temporary change of residence of the vehicle's proprietor who does not maintain his permanent residence in Slovenia); sports vehicles that have not been adapted for road use and are intended only for driving on circuits; transfer of vehicles in the case of reorganisations of vehicle’s proprietor; emergency rescue motor vehicles used for transport of victims and patients; financial leasing of the vehicles. Tax exemptions listed in this box also apply to financial leasing of these vehicles. There is no exemption for the environmental tax
Spain	VAT: 21% Vehicle Registration Tax (VRT) is based on CO2 emissions. Rates vary from 0% (up to 120 g CO2/km) to 14.75% (200 g CO2/km and more).	Value CO2 emissions	VRT exemptions: taxis, driving school vehicles, rental service vehicles; vehicles acquired and used by disabled people; vehicles with special diplomatic registration; transfer of vehicles in the case of change of residence of vehicle’s owner.
Sweden	VAT: 25%	Value
Switzerland	VAT: 7.7% Automobile duty: 4% of the vehicle's value is levied on light commercial vehicles with a unit weight of no more than 1600 kg, as well as on passenger vehicles. The duty is payable on the importation of automobiles into the domestic territory and the delivery and own use of automobiles produced domestically. No registration tax (but small fees for number plates and registration papers)	Value Electric propulsion	Electrically powered vehicles are exempt from acquisition tax
Turkey	VAT: 18%. Special Consumption Tax (SCT) is collected once on first acquisition of vehicles. Criteria: engine capacity, SCT tax base, motor power for electric and hybrid vehicles in kw.	Value Cylinder capacity Electric propulsion	Exemption: vehicles for diplomatic use, vehicles for people with disabilities, acquisition of aircraft and helicopters by T.A.A., the first acquisition of vehicles by the headquarters of the Presidency, the vehicles acquired exclusively for use in petroleum exploration activities, the exemption for vehicle purchases of relatives of martyrs, exemption for renewed of commercial vehicles. Rebate: discounted SCT rate applied for only electric vehicles in the 87.03 and 87.11 tariff positions and motor vehicles that have electric motors along with fuel engines (hybrids) in the 87.03 tariff position.
United Kingdom	VAT: 20% Vehicle First Registration Fee: a flat rate fee of GBP 55.0 is payable on the first registration or licensing of a motor vehicle in the United Kingdom	Value	Rebate for disabled people: disabled people are exempt from the Vehicle First Registration Fee. Other exemptions: vehicles previously registered in Northern Ireland; vehicles registered for off road use; Crown Exempt Vehicles; historic vehicles previously registered with the old Local Authorities (late conversions); imported vehicles previously registered under the Personal Export Scheme and New Means of Transport Scheme; Visiting Forces Vehicles.
United States	A gas guzzler tax is imposed on the sale, use, or lease by the manufacturer or importer of an automobile of a model type that does not meet certain standards for fuel economy. Automobiles imported for business or personal use are also subject to the tax. “Automobile” means any four-wheeled vehicle (including limousines) rated at 6 000 pounds or less unloaded gross weight that is propelled by an engine powered by gasoline or diesel fuel and is intended for use mainly on public streets, roads, and highways. In 2017, the tax applied to motor vehicles that achieved less than 22.5 miles per gallon. The tax was USD 1 000 for automobiles that got between 21.5 and 22.5 miles per gallon and increased in stages, reaching USD 7 700 for vehicles that got less than 12.5 miles per gallon. A retail tax on heavy trucks, trailers, and tractors.12 percent of the sales price applies to the first retail sale of a truck chassis or body, a truck trailer and semitrailer chassis or body, and tractors that are primarily used for highway transportation in combination with a trailer or semitrailer. A taxable tire tax is imposed on tires sold by the manufacturer, producer, or importer at the rate of USD 9.45 cents (USD 4.725 cents in the case of a biasply tire or super single tire not designed for steering) for each 10 pounds of the maximum rated load capacity over 3 500 pounds.	Fuel efficiency Value Weight Tires	The gas guzzler tax is widely applied and must be paid by vehicles sold to the federal government, state and local governments, and non-profit educational organizations. Vehicles used for police, other law enforcement purposes, or firefighting purposes or as ambulances are exempt. Limousines weighing more than 6 000 pounds or designed to carry more than 10 people are exempt. Tires for use on local and school buses or for the exclusive use of the Department of Defense or the Coast Guard are exempt.

Notes:

This table does not include customs duties; specific regimes for second-hand cars (e.g. margin scheme, old timers); diplomatic sales; export/import and transit schemes and insurance premium tax.

1. Rebates and exemptions mentioned in this table do not include those that are granted to vehicles used by embassies and other diplomatic missions, international organisations and under a specific customs regime.

2. Greece. Since 31.7.2020 new registration tax rates with a progressive tax scale on the taxable value (retail price before taxes) have been defined, which are further differentiated on the basis of CO₂ emissions for passenger cars and the emissions standard. Exemptions from registration tax since 31.7.2020 is granted to hybrid cars with CO₂ emissions less than or equal to 50 g/km are released from the registration tax by 75%; hybrid cars with CO₂ emissions more than or equal to 51g/km are released from the registration tax by 50%; automotive wheelhouses are released from the registration tax by 75%.

Source: national delegates. Position as at 1 January 2020

Annex Table 4.A.2. Taxes on ownership or use of motor vehicles

Country	Taxes	Criteria	Rebates/Exemptions1
Australia	Annual registration fees. States and Territories levy fees for annual registration, third party compulsory insurance and drivers’ licenses. Fees for commercial vehicles are generally higher than the fees for private vehicles. In most States, fees for trucks vary depending on the type of vehicle and the gross vehicle mass. Licence renewal fees vary to reflect validity periods from one to five years.	Commercial/private use Gross vehicle mass
Austria	Motor Vehicles Tax: motor vehicles above a permissible gross weight of 3.5 tonnes are subject to a Motor Vehicle Tax based on the weight of the vehicle (from EUR 1.55 to EUR 1.90 per month and ton depending on the weight). Motor Vehicle Insurance Tax: applicable to motor vehicles up to and including a maximum permissible gross weight of 3.5 tons. For first registrations before 1.10.2020: the tax is based on engine power in kilowatt (cars) or cubic capacity (motorbikes). For first registrations after 1.10.2020: CO2-emssions are taken into account in addition to engine power/cubic capacity. For cars: (engine power in kilowatt – 65) * 0.72 EUR + (CO2 emissions – 115) * EUR 0.72 per month. For motorbikes: (cubic capacity – 52) *0,014 + (CO2-emissions – 52) * EUR 0.20 per month.	Weight Engine power Cubic capacity CO2 emissions Electric propulsion	Vehicles used by diplomatic missions and consular offices; armed forces; police; fire brigade; ambulances; mountain rescue; electrically propelled vehicles; self-propelled working machines; trial moving vehicles; taxi services; mopeds and motorcycles with a cubic capacity of maximum 100 CC; vehicle used solely in agricultural production and forestry; vehicles used for disabled persons.
Belgium	Federal tax: the calculation of the taxable benefit from the private use of a company car is based on C02 emissions. The deductibility of professional expenses related to the use of the car, including fuel expenses, (50 to 120%) is linked to CO2 emissions. Annual Road Tax: Walloon Region: the tax rate depends on fiscal hp. and cylinder capacity and is set according to a progressive scale from EUR 80.52 to EUR 2060.92. For vehicles above 20 hp (more than 41 cylinder capacity) an additional amount of EUR 112.33 by hp is levied. Vehicles of more than 30 years old (25 years old in the Brussels Capital Region) are subject to an annual tax of EUR 36.53. Flemish Region: for passenger cars, dual-use cars and minibuses that were registered as from 1 January 2016 as well as for vehicles, intended for the transport of goods, hearses, tractors or trailers of an MMA of less than or equal to 2500 kg that were registered 30 June 2017, the tax rate depends on fiscal h.p. and cylinder capacity, but includes “ecoboni” and “ecomali”. This implies that the tax is modulated depending on the C02 emission, the euro standard and the type of fuel (except for leasing cars). For leasing vehicles and other non-leasing vehicles, the tax rate depends only on fiscal h.p. and cylinder capacity and is set according to a progressive scale from EUR 80.52 up to EUR 2060.92. For vehicles above 20 hp (more than 41 cylinder capacity) an additional amount of EUR 112.33 h.p. is levied. Vehicles of more than 28 years old are subject to an annual tax of EUR 38.08. As from the fiscal year 2022 this annual tax is only applicable for cars of 30 years of age or older. Brussels Capital Region: for passenger cars the tax rate depends on engine power expressed in fiscal hp and is set according to a progressive scale from EUR 83.83 to EUR 2148.30. For vehicles with an engine power exceeding 20 hp (more than 41 cylinder capacity) an additional amount of EUR 117.21 per hp is levied. For electric cars the minimum rate applies. Vehicles of more than 25 years old are subject to an annual tax of EUR 38.08. (The age at which a vehicle is considered to be an “old-timer” is to be increased gradually from 25 to 30 years by 2025.). For motorcycles an annual flat-rate tax of EUR 59.27 applies. For light goods vehicles up to and including a maximum permissible laden weight of 3.5 tons, as well as for camping cars the tax rate depends on the maximum permissible laden weight. For heavy goods vehicles with a maximum permissible laden weight of over 12 tons the tax rate depends on the maximum permissible laden weight, the number of axles and the suspension type. Additional annual road tax is levied in all the regions on cars entirely or partially powered by Liquefied Gas Petroleum. This tax is based on a progressive scale depending on the engine power from EUR 89.16 to EUR 208. 20 Kilometre charge: a kilometre charge is levied in all the Regions on motor vehicles or articulated vehicle combinations intended or used for the carriage by road of goods having a maximum permissible laden weight of over 3,5 tonnes.	Engine power Cylinder capacity Fuel used Environmental characteristics CO2 emissions	All regions provide exemptions for cars used by public authorities, vehicles for disabled people and war invalids, agricultural vehicles, rescue vehicles, trial moving vehicles, ships and little boats, taxi services, mopeds and motorcycles with a cylinder capacity of maximum 250 CC. Flemish Region: as of fiscal year 2016 a tax reduction of EUR 100 is applicable to cars running on Liquefied Gas Petroleum. Exemption is provided to cars using certain fuels: pure electric, hydrogen-powered, plug-in hybrid (until 2021), CNG/LNG (until 2021). Brussels region: an exemption of the tax is granted to victims of a terrorist attack that have an invalidity pension of minimum 60%.
Canada	Annual fees. All provinces impose annual fees for the use of motor vehicles. In general, the fees depend on the type of vehicles and in most cases on the weight of the vehicle	Type Weight
Chile	Annual Motor Vehicle Tax (levied by municipalities) for the use of motor vehicles on public roads depending on the commercial value of the vehicle. Lightweight vehicles: depending on the commercial value of the vehicle Passenger vehicles: fixed fee Cargo vehicles: according to loading capacity	Commercial value Fixed fee Loading capacity (trucks)
Colombia	Annual Motor Vehicle Tax. This tax is levied by municipalities for the use of motor vehicles on public roads and the rates depend on the commercial value of the vehicle, as follows: (a) 1,5% of the commercial value of the vehicle when the value of the vehicle is less than COP 48 029 000; (b) 2,5% of the commercial value of the vehicle when the value of the vehicle is greater than COP 48 029 000 and less than COP 108 063 000; (c) 3.5% of the commercial value of the vehicle when the value of the vehicle is greater than COP 108 063 000.	Commercial value
Czech Republic	Road tax is imposed on all road motor vehicles and their trailers registered and operated in the Czech Republic if they are used by: - corporate income tax payers (except for vehicles used by public benefit taxpayer for activities which are not subject to corporate income tax); - personal income tax payers, for an independent from which they derive income as defined under the Act on Income Tax or in direct connection with such activities. Vehicles with a total permitted weight above 3.5t registered in the Czech Republic and destined solely for freight transport are always liable to road tax. For passenger cars the tax base is the engine’s cylinder capacity in cubic centimetres, with the exception of electric-driven passenger cars; For semi-trailers and other motor vehicles the tax base is: the total of the maximum permitted weight on axles in tonnes and the number of axles of semi-trailers; in the case of other vehicles the maximum permitted weight in tonnes and the number of axles. The annual tax rate of passenger cars varies from CZK 1 200 to CZK 4 200 and in the case of other vehicles vary from CZK 1 800 to CZK 33 100.	Cylinder capacity (passenger cars) Type of propulsion Electric propulsion Type of fuel Total max. permitted weight on axles and number of axles (semi-trailers) Max. permitted weight and number of axles (other vehicles)	Tax exemption: vehicles usually with less than four wheels (motorcycles); vehicles used by diplomatic missions and consular offices (where there is a reciprocal arrangement); vehicles ensuring domestic line passenger transport, vehicles operated by the armed forces and civil defence; vehicles which are state mobilisation reserve or emergency reserve; vehicles of the Police of the Czech Republic; fire protection vehicles; ambulances; mining and mountain rescue vehicles; gas emergency service and power engineering emergency service vehicles. Special road sweeping vehicles; special single-purpose vehicles (e.g. vehicles used in road marking) and vehicles belonging to road authorities or to persons authorized by road authorities exclusively used to maintain land communications, except for passenger cars, electrically propelled vehicles, hybrid driven vehicles, vehicles using as fuel either LPG or CNG or vehicles equipped with an engine determined by his producer for combustion of E85. Tax reduction (25% to 100%) for vehicle exclusively used for carriage in the combined transport for which railway transport or inland waterway transport is made use of. The tax rate is reduced for the period of 108 months from the date of the first registration of vehicle (for the first 36 months by 48%, for the next 36 months by 40% and for the next 36 months by 25%.
Denmark	Passenger cars semi-annual tax: the tax is based on fuel consumption, with different rates for petrol/diesel. Rates range from DKK 310 (>20km/l) up to DKK 10830 (<4.5km/l) for petrol cars, and from DKK 130 (>32.1km/l) up to 16 100 (<5.1km/l) for diesel cars. Lorries’ annual tax: Vehicles registered for the first time until 24 April 2007: the charge for private use is DKK 1 060 annually for cars with total permissible weight (tpw) up to 2000 kg and DKK 5 920 annually for cars with tpw between 2000 and 4000 kg. Charge for private use. Vehicles registered on 25 April 2007 or after: the charge for private use is DKK 5920 annually for cars with total permissible weight (tpw) up to 3000 kg and DKK 17 590 annually for cars with tpw between 3000 and 4000 kg. For cars used for both private and commercial purposes the rates are 50%. Cars used exclusively for commercial purposes are free of charge.	Fuel efficiency Weight (for lorries)
Estonia	Heavy goods vehicle tax. Varies from 0 to 232,60 (per quarter) EUR depending on the combination of following factors: weight range (12 tonnes to 40 and more tonnes), axel combination (2, 3, 4, 2+1, 2+2, 2+3, 3+2, 3+3), type of suspension (air, other)..	Weight range, Axle combination, Type of suspension	Exemptions apply for Defence Force, Defence League, Enforcement Force and Rescue Service, local authorities, NGOs, Foundation and business vehicles intended for rescue operations, heavy goods vehicles.
Finland	Annual tax for passenger cars and delivery vans based on CO2 emissions. If the car does not have emission data in the Vehicular and Driver Data Register, the tax is based on the total mass of the vehicle. Tax rates vary from EUR 53.29 for vehicles emitting from 0g CO2/km up to EUR 654.44 for vehicles emitting 400g CO2/km or more. A tax on driving power is applicable for diesel passenger cars and vans, based on the total mass of the vehicle. The tax on driving power also applies to other cars and vans using less taxed fuels than petrol. For lorries there is an annual tax based on maximum gross weight, number of axles and use of trailer	CO2 emissions Weight Number of axles (lorries)
France	Company car tax based on two components: CO2 emissions and other air pollutants. For CO2 emissions, rates vary from EUR 1 for each gramme emitted for cars emitting from 20g CO2/km up to 60g CO2/km, to EUR 29 for each gramme emitted for cars emitting more than 250g CO2/km. For other air pollutant, the rate is EUR 20 for unleaded gasoline and EUR 40 for diesel fuel. Annual tax on polluting vehicles. An annual tax is payable by owners of vehicles emitting from 250g CO2/km for car registered in 2009 to 190g CO2/km for cars registered as of 2012. The rate is EUR 160 a year.	Engine power Electric propulsion Type of fuel CO2 emissions	Exemptions: cars more than 10 years old; cars used for public passenger transport and cars used for leasing or sale; electrically or gas propelled cars (for mixed oil and gas propelled vehicles exemption is reduced by half). Vehicles using both petrol and GPL are exempt at rate of 50%.
Germany	Motor Vehicle Tax. For passenger cars with a first registration from 1 July 2009, the Motor Vehicle Tax is based mainly on CO2 emissions. It consists of a base tax (according to cylinder capacity) and a CO2 tax. The rates of the base tax are EUR 2 per 100 cc (petrol) and EUR 9.50 per 100 cc (diesel) respectively. The CO2 tax is linear at EUR 2 per g CO2/km. Cars that were first registered before 1 July 2009 are taxed according to their polluting emissions (EURO-Norm) and cylinder capacity.	Polluting emissions Cylinder capacity CO2 emissions Electric propulsion	Cars with CO2 emissions below 95 g/km are exempt from the CO2-element. Only the base tax is due. Exemption for pure electric cars for ten years after the first registration, if the car is registered between 18 May 2011 and 31 December 2025. The time-limited tax exemption is only available until 31 December 2030 at the latest.
Greece	Annual road tax on private passenger cars registered for the first time in Greece/European Union/ European Economic Space before 31.10.2010 (as well as those with international initial registration before 2002), and also motorcycles regardless of their date of registration: based on cylinder capacity from EUR 22 to EUR 1 380. For the above category, there is an extra criterion of years of circulation of cars. Private passenger cars and taxis registered for the first time in Greece/European Union/ European Economic Space after 1.11.2010: based on CO2 emissions from EUR 0 to EUR 3.72 per gram of CO2. Annual road tax on trucks based on gross weight and on buses on the number of seats. Since 31.7.2020 new registration tax rates with a progressive tax scale on the taxable value (retail price before taxes) have been defined, which are further differentiated on the basis of CO2 emissions for passenger cars and the emissions standard.	Cylinder capacity CO2 emissions Electric propulsion Gross weight (trucks) Number of seats (buses)	The main exemptions are: cars used by public authorities, municipalities, ambulances etc., cars used by disabled persons and members of foreign diplomatic services; electric cars, hybrid cars registered until 31.10.2010, with engine displacement under 1.549 cc; private passenger cars, registered after 1.11.2010 with CO2 emissions under 90g/km Motorcycles up to 300 cc cylinder capacity used in order to replace old technology ones (replacement should take place up to 31.12.2009). For motorcycles with cylinder capacity over 300 cc used in order to replace old technology motorcycles exemption applies for 5 years only following the date of first registration of the new motorcycle. Cars and motorcycles, registered with a valid permission of circulation, may be imported for a limited period up to six months per year, by the customs procedure of temporary importation. Exemptions from registration tax since 31.7.2020 is granted to hybrid cars with CO2 emissions less than or equal to 50 g/km are released. These are exempt from the registration tax by 75%; hybrid cars with CO2 emissions more than or equal to 51g/km are exempt released from the registration tax by 50%; Moreover, caravans are also exempt automotive wheelhouses are released from the registration tax by 75%.
Hungary	Motor vehicle tax levied according to capacity of engine (in Kw) of passenger cars and motorcycles. The tax base for busses, semi-trailers and caravans is the unladen weight of the vehicle. For lorries the tax is based on net weight plus 50 % of cargo weight. The tax rate for passenger cars and motorcycles is from HUF 140/kW to HUF 345/kW depending on the age of the vehicle (the older the vehicle, the less is due). For lorries, busses, semi-trailers the tax rate is HUF 850/100 kg of the tax base, if the vehicle is equipped with road-saving axles. The tax rate for other lorries, trailers is HUF 1380/100 kg.	Engine capacity Weight (for lorries) Type of axles (for high-duty vehicles) Electric propulsion	Exemption for vehicles: owned by budgetary agencies and religious organisations; owned by social organisations, foundations not subject to profit tax, used for public transport or fire service; owned by persons seriously disabled or by persons who regularly transport seriously disabled persons up to 13 000 HUF. The tax exemption is available for one vehicle, if its engine capacity does not exceed 100 kW; passenger cars equipped with environment- saving engine.
Iceland	A disposal charge of ISK 900 is levied on each vehicle for each six-month period. This charge is payable for fifteen years from the date of the first registration of the vehicle in Iceland, except when the vehicle is already 25 years old at the beginning of the payment year. The charge is an environmental tax that is intended to finance the disposal of the vehicle at the end of its useful life. Once the vehicle is delivered for scrap, an ISK 20 000 refund will be paid to the owner. Motor vehicles fuelled with diesel in excess of 10 tonnes are subject to a special weight/distance tax, calculated on the basis of the weight of the vehicle and the number of kilometres driven. Owners of diesel vehicles that weigh less than 10 tonnes do not pay a weight/distance tax. A semi-annual road tax on passenger cars is levied based on the vehicle's carbon dioxide emissions declared by the car manufacturer for combination of city and road driving. Where emission data are not available, the tax rate is based on the weight of the vehicle. The semi-annual road tax is ISK 150 for each gram of carbon dioxide emission for emission above 121 grams, in addition to the minimum fee which is ISK 6 225.	Weight Distance CO2 emissions
Ireland	Road tax on private cars based on CO2 emissions. Rates vary from EUR 120 (for 0g CO2/km) to EUR 2350 (above 225g CO2/km). Tax on commercial vehicles based on net weight: from EUR 333 (<3000 kg) up to EUR 5195 (>20 000 kg)	CO2 emissions Weight (commercial vehicles) Electric propulsion	Electrically propelled vehicles: EUR 120 flat rate – private and EUR 92 flat rate – commercial not over 1 500kg
Israel	Annual licensing fees: private and commercial vehicles weighing up to 3500 kg in total: the vehicles are divided into seven groups (generally the price). The annual licensing fees differentiate according to the year of vehicle production and the group the vehicle belongs to The annual licensing fees range between NIS 720 to NIS 4 548. Commercial vehicles above 3 500 kg, with diesel engine are subject to a different tariff.	Price Age Category	Vehicles for disabled person, diplomats, United Nations Organisations, specific charity institutions.
Italy	Annual Ownership Tax: From EUR 2.58 per KW to EUR 4.95 per KW according to engine cylinder capacity and polluting emissions. Regions are entitled to vary the national rate. A surtax on use of cars and vehicles intended for the transport of persons or goods applies at a rate of EUR 20.00 for each KW exceeding 185 KW in engine power. Such surtax is reduced after five, ten or fifteen years from the construction of the vehicle by 40%, 70% and 85%, respectively	Engine power Polluting emissions Electric propulsion	Exemption for historical vehicles over 30 years old recognised as having special historical or collectors’ interest; flat rate road tax on other vehicles over 30. An exemption of 100% from ownership tax is allowed for electric, LPG and CNG vehicles in the first 5 years (from the first registration) and an exemption of 75% afterwards in many regions. 100% exemption also applies to vehicles for disabled persons.
Japan	Motor Vehicle Tonnage Tax (National) levied on commercial vehicles according to weight. The tax rate for passenger vehicles varies from JPY 4 100 per 0,5 ton up to JPY 6 300 per 0,5 ton (from JPY 2 600 up to JPY 2 800); for lorries from JPY 3 300 per ton up to JPY 6 300 per ton(from JPY 2 600 up to JPY 2 800) Automobile Tax (Prefecture) levied on commercial vehicles according to cylinder capacity. For passenger vehicle from JPY 25 000 up to JPY 110 000 (from JPY 7 500 up to JPY 40 700); for lorries: (4-5 tons maximum load) JPY 25 500 (JPY 18 500); for buses: (41-50 passengers capacity) JPY 49 000 (JPY 17 500). Light Vehicle Tax (Local): levied on light vehicles and motorcycles according to cylinder capacity and standards.	Weight Cylinder capacity Impact on the environment (incl. Electric/fuel cell propulsion)	Special measures of reduced Motor Vehicle Tonnage Tax Vehicles with low impact on the environment, barrier-free buses and taxis, trucks with collision damage alleviation brake control device, etc. Special measures of refunded Motor Vehicle Tonnage Tax Used vehicles properly scrapped or destroyed by certain disasters before the expiry date of valid period of inspection certificate. Special measures of reduced Automobile Tax and Light Vehicle Tax Vehicles with low impact on the environment.
Korea	Automobile Tax: rates are applicable according to cylinder capacity from KRW 80 per cc up to KRW 200 per cc for non-commercial vehicles; and from KRW 18 per cc to KRW 24 per cc for commercial vehicles.	Cylinder capacity	Full exemption for disabled persons
Latvia	Annual tax for passenger cars: based on CO2 emissions for cars with first registration after 31 December 2008. For cars with first registration from 2005 to 2008, the tax is based on gross weight, motor capacity and maximum motor power. The annual tax for passenger cars registered before 2005 is based only on gross weight. Annual tax for motorcycles: based on motor capacity Annual tax for heavy goods vehicles: based on gross weight and number of axes and type of suspension if gross weight exceeds 12 000 kg.	CO2 emissions Weight (passenger cars and heavy goods vehicles) Motor capacity (passenger cars and motorcycles) Maximum motor power (passenger cars) Number of axes and type of suspension (heavy good vehicles) Electric propulsion	The main exemptions are for: -a car, motorcycle, tricycle or quadricycle, the owner, holder or driver of which is a disabled person -a vehicle, the owner, holder or driver of which is a representative of a diplomatic, consular or international organisation or a person who has diplomatic or consular privileges and immunities -an emergency vehicle - vehicles having been registered or being registered with the status of historic motor vehicle - electric vehicles
Lithuania	Charge for busses and heavy vehicles (vignettes). Applicable annual tax rate threshold - from EUR 304 (for busses) up to EUR 1071 (for heavy vehicles of more than 12 tonnes of gross laden weight).	Vehicle type, category, class and group, emission class, gross laden weight.	Exemptions: vehicles used by public authorities; vehicles specially designed for the use and (or) transport of disabled persons; vehicles of health care institutions (ambulance and resuscitation cars); buses on local (city and suburban) regular routes.
Luxembourg	Automobile Tax: the annual circulation tax 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 90 g/km and increased by 0.1 for each additional 10 g of CO2 /km). Tax on heavy vehicles (also known as “Eurovignette”) is levied on vehicles (lorries) with a gross weight of 12 tons or more for the use of motor ways. Tax also varies according to Euro norms.	CO2 emissions Electric propulsion	Exemptions: vehicles for disabled people; historical vehicles; cars used by public authorities; electrically propelled cars
Mexico	Starting 2012, the tax on ownership was eliminated as a Federal Tax. State governments may impose a tax on ownership and/or periodic registration. Registration fee is MXN 990 on average and Tax on ownership usually varies from 3.0% to 19.1% based on value, type of vehicle and number of passengers.	Value Type of vehicle Number of passengers Electric propulsion	States exempt hybrid and electric vehicles used for public passenger transport; Some states provide exemptions for particular uses. Some states provide a subsidy of 100% for vehicles of any value.
Netherlands	Motor vehicle tax is based on the dead-weight and the fuel type used. A Provincial surtax is applicable. Tax on heavy vehicles (also known as “Eurovignette”) is levied on vehicles (lorries) with a gross weight of 12 tons or more for the use of motor ways in the Netherlands. Tax also varies according to Euro norms (diesel category)	For motor vehicle tax: Fuel used Weight Region (province) CO2 emissions For tax on heavy vehicles: Number of axles Polluting emissions	Vehicles with a CO2 emission of 0 are exempt. Low-emissions vehicles (CO2 is not exceeding a level of 50 g/km) pay 50% of the taxes. Other examples of exemptions are: (Animal) ambulances; vehicles used by fire brigades and by the police/defence; funerary vehicles; vehicles used to clean, maintain or construct roads; taxis and vehicles older than 40 years. Other special regimes apply such as reduced tax rate for delivery vans owned by entrepreneurs and used for business purposes for at least 10% and for vans equipped for and used by disabled persons.
New Zealand	Vehicle license fees. Most vehicles are required to be continuously licensed in order to operate on public roads. Vehicle licenses are valid for up to 12 months. Fees vary depending on the type of vehicle being licensed. For a private passenger vehicle, the base fee for a 12 month license is NZD 52.11.	Vehicle type
Norway	The traffic insurance tax replaced the annual motor vehicle tax from 2018. Daily tax: NOK 9.47 for diesel cars without factory-fitted particle filter and NOK 8.12 for other cars, NOK 5.65 for motorbikes. NOK 1.31 for moped, tractors etc.	Vehicle type Electric propulsion Particle filter	Electricity powered vehicles are exempt from the Traffic insurance tax.
Poland	Annual Motor Vehicles Tax levied at municipal level on heavy goods vehicles of maximum permissible gross laden weight over 3.5 tons, road and ballast tractors, trailers and semi-trailers and buses.	Weight Type of vehicle Number of passengers for busses	Vehicles belonging to diplomatic representations, consular offices and other foreign missions. Transport vehicles constituting mobilisation supply. Special vehicles and vehicles used for special purposes. Historic vehicles.
Portugal	Annual state and municipal tax on the ownership of a vehicle (reformed on 1st July 2007). For passenger vehicles and mixed use cars with gross weight not exceeding 2500 Kg registered after the reform, tax rate is based on motor capacity and CO2 emissions. For vehicles registered since 1981 up to the reform rates vary depending on motor capacity or voltage, date of registration and fuel type. Vehicle excise duty on lorries above 2.5 tonnes used in public and private transport of merchandise.	Motor capacity CO2 emissions Electric propulsion Weight Number of axels Vehicle type and fuel Type of suspension	Vehicles owned by the State (central, regional or local administration), fire brigades, foreign States, diplomatic and consular missions, international organizations, specialized European agencies and disabled persons; vehicles seized by the State for as part of a criminal procedure. Are also exempt ambulances, passengers vehicles destined to rental or taxi services, tractors, funerary vehicles, non-motorized vehicles that are purely electric or moved by renewable energies. From 1st April 2020, a tax exemption is also applied to certain types of vehicles with less than 30 years old, considered of historic interest and whose annual circulation does not surpass 500 kilometres.
Slovak Republic	Motor Vehicle Tax is imposed only on vehicles that are registered in the Slovak Republic and are used to conduct business activities during the tax period. Rates vary depending on type, weight, cylinder capacity, number of axles (for utility vehicles and buses) of the vehicle and type of engine.	Usage Vehicle type (passenger cars) Weight Cylinder capacity (utility vehicles and buses) Number of axles Type of engine	Exemption: vehicles for diplomats - vehicles used by diplomatic missions and consular offices, vehicles used for emergency services (first aid), vehicles for public services - public buses, vehicles used solely in agriculture or forestry. Tax reduction (50%) for hybrid motor vehicles or hybrid electric vehicles, vehicles using compressed natural gas (CNG) or liquefied natural gas (LNG), hydrogen-powered vehicles, vehicles which were used for combined transport at least 60 times. The tax rate is reduced for the period of 108 months from the date of the first registration of vehicle (for the first 36 months by 25%, for the next 36 months by 20% and for the next 36 months by 15%).
Slovenia	Circulation tax (levied on an annual basis) – an annual fee for the use of road transport vehicles is paid once a year for the use of motor vehicles and trailers in Slovenia by vehicle owners. The fee is paid at the time of renewal of registration certificate. By paying an annual duty a person acquires the right to use a registered vehicle in road traffic for the next 12 months. The amount of tax depends on the category of the vehicle and is proportionate to the duration of the registration period in a certain year. Vehicle deregistration duty is paid for motor vehicle category M1, N1 and L2e for the first time after 1 year of vehicle deregistration and then every year at vehicle deregistration date. Duty is paying for 10 years from the last deregistration. The duty is 25% of circulation tax, but not less than EUR 25. The duty for three-wheeled cycles with electric engine, is EUR 20.	Cylinder capacity, Engine power, Weight Polluting emissions Electric propulsion Type of suspension Number of seats	Tax exemptions: Vehicles exclusively using electricity for power, tractors and tractor trailers, motorcycles, three-wheeled cycles with engine capacity up to 50 cc and light four-wheeled cycles, light trailers with maximum permissible weight up to 750 kg, motor vehicles registered to the Slovenian Army, Civil Protection, Mountain Rescue Service, Cave Rescue Service, Underwater Rescue Service, Disaster Response Service for Ecological and other Disasters and for Search Operations at Sea, Ecological Laboratory with mobile unit, police and fire-fighting vehicles, ambulances, motor vehicles and trailers registered for diplomatic and consular missions, vehicles owned by certain international organizations, and vehicles used for the transport of disabled persons and old timers. Tax reduction for low polluting trucks Trucks of category N1: tax reduction for EURO 5 (-25%) and EURO 6 and higher (-35%) and tax increase for EURO 3 (+10%), EURO 2 (+20%), EURO 1 (+30%) and EURO 0 or lower (+40%); Trucks of category N2, N3 and buses (M2, M3): tax reduction for EURO 5 (-25%) and EURO 6 and higher (-35%) and tax increase for EURO 3 (+10%) EURO 2 (+20%), EURO 1 (+30%) and EURO 0 or lower (+40%) Tax reduction for buses and trucks with air suspension (-15%) Tax reduction for old-timers (-80%) and vehicles acquired for transport of families with four or more children (-50%).
Spain	Motor Vehicle Tax (levied by municipalities) based on engine power for passenger cars, passenger capacity for buses, loading capacity for trucks and cylinder volume for motorcycles.	Vehicle type Engine power Cylinder capacity	Tax exemptions: Official vehicles belonging to public bodies of diplomatic offices, ambulances, vehicles adapted to disabled people, public transport vehicles over nine seats, tractors and other vehicles of agricultural use; historic vehicles.
Sweden	The annual circulation tax for cars from 2006 and later or, older cars that meet at least Euro 4 exhaust emission standards, is based on CO2 emissions. Also campers, light goods vehicles and light buses that are taken in to use in 2011 or later are taxed based on the CO2 emissions. The tax consists of a basic rate of SEK 360 plus SEK 22 for each gram CO2 the vehicle emits above 111 g/km. If the vehicle can be driven with diesel fuel this sum is multiplied by 2.37 plus SEK 250 or 500 depending on vehicle year. For vehicles that can be driven with alternative fuels, the tax is SEK 360 plus SEK 11 for each gram CO2 the vehicle emits above 111 g/km. New vehicles taxable for the first time after the 1 July 2018, vehicle model year 2018 or later, with high emissions of CO2 will be taxed at a higher rate for the first three years. Vehicles running on gasoline fuel, the tax consists of a basic rate of SEK 360, plus a CO2 amount consisting of SEK 82 for each gram of CO2 the vehicle emits above 95 g/km up to 140 g/km and SEK 107 for each gram of CO2 the vehicle emits above 140 g/km. If the vehicle can be driven with diesel fuel the same principles apply plus that the amount of CO2 g/km the vehicle emits is multiplied with 13.52 plus SEK 250. After the first three years the CO2 related amount is SEK 22/gram over 111 gram per kilometre	Weight CO2 emissions Type of fuel. Electric propulsion Electric consumption	An exemption from annual circulation tax applies to green cars during the first five years. That set of rules has expired but still applies regarding vehicles that are taxable for the first time before the 1 of July 2018. New rules entered into force the 1 July 2018 for new vehicles taxable for the first time after the 1 of July 2018 and classified as green vehicles with low emissions of CO2 qualifying for a bonus at purchase. The exemption applies to cars, campers, light goods vehicles and light buses with low emissions of CO2 in proportion to the vehicle’s weight. The vehicle’s emissions of CO2 shall not exceed a calculated value of (95 + 0,0457 x (the vehicle’s weight in kg – 1 372)). For alternative fuel vehicles the value is calculated; (150 + 0.0457 x (the vehicle’s weight in kg – 1 372)). Electric cars should not consume more electricity than 37 kWh/100 km.
Switzerland	Annual motor vehicle tax - Cantonal (provincial) tax, levied according to the weight or engine volume of the vehicle. Use of Swiss motorways (first and second-class motorways) is generally subject to a federal charge levied in the form of a motorway charge sticker, which costs CHF 40. The obligation to display a motorway charge sticker generally applies to motor vehicles and trailers with a total weight of up to 3.5 tons each. This group comprises primarily passenger vehicles, motorbikes, vans, trailers, etc. Motor vehicles and trailers with a total weight exceeding 3.5 tons (so-called heavy vehicles) require a motorway charge sticker if they are not subject to the heavy vehicle charge. These include, for example, heavy utility vehicles (e.g. crane lorries). The performance-related heavy vehicle charge (LSVA) depends on the total weight, polluting emissions and kilometres driven in Switzerland. It is levied on all motor vehicles and trailers that have a total permissible laden weight of more than 3.5 tons, are used to transport goods, are registered in Switzerland or abroad and are driven on the Swiss public road network. The lump-sum heavy vehicle charge (PSVA) is levied in the form of a lump sum on heavy motor vehicles for the following vehicle types that are driven on the Swiss public road network: heavy passenger vehicles, heavy campervans, motor-homes and caravans, vehicles used for transporting passengers (coaches, buses), tractors and motor carriages, motor vehicles for fun fairs and circuses. Other motor vehicles for the carriage of goods and with a maximum speed of 45 km/h.	Weight Engine volume Kilometres driven Polluting emissions Electric propulsion	A reduced rate of the motor vehicle tax usually applies to electric and agricultural vehicles.
Turkey	Motor Vehicle Tax. Motor vehicles that are in scales specified in the Law and registered at the related government institution are subject to motor vehicle tax. The tax is paid in two instalments. Scales: automobiles, off road vehicles and similar vehicles and motorcycles which are registered after 31/12/2017 are taxed under the scale No 1, Automobiles, off road vehicles and similar vehicles which are registered before 31/12/2017 (this day included) are taxed under the scale No 1/A, Minibuses, vans, motor caravans, buses and similar vehicles, small trucks, trucks, tow trucks and similar vehicles are taxed under the scale No II,-Planes and helicopters are taxed under the scale No IV.	Weight Number of seats Age Value Vehicle type Cylinder capacity Engine power Electric propulsion	Vehicles in scales No I, I/A and II that have only electric motors are taxed over 25% of the tax amounts applied to the same type of vehicles. Vehicles that are registered in the name of government institutions under general budget, government institutions under special budget, social security institutions, special provincial administrations, municipalities, village legal personalities, Turkish Red Crescent Society and Disabled people are exempt from motor vehicle tax.
United Kingdom	Vehicle Excise Duty (VED) on lorries is set according to the number of axles, weight and type of vehicle. Cars that are presented for registration in the UK on or after 1 March 2001 – and before 01/04/17, on the basis of a type approval certificate specifying a carbon dioxide (CO2) emission figure, attract a rate of VED according to the amount of CO2 emitted and the type of fuel used. These cars fall within a 13-banded graduated VED system. The bands are labelled A-M, with band A containing the least polluting vehicles and band M comprising of vehicles that have high CO2 emissions. Full details can be found at www.direct.gov.uk/Motoring Cars registered on or after 01/04/18 on the basis of a type approval certificate specifying a carbon dioxide (CO2) emission figure, attract a rate of VED for its first vehicle licence according to the amount of CO2 emitted and fuel used. For the second vehicle licence, vehicles with a list price exceeding GBP 40 000 attract a standard rate of VED plus an additional rate of VED. Vehicles with a list price of GBP 40 000 or less attract a standard rate of VED. For private cars which do not fall into the above graduated VED system there is a two-tier threshold: vehicles not over 1549cc pay an annual rate of duty of GBP 145, and those over 1549cc pay a rate of duty of GBP 230.	Vehicle type CO2 emissions Type of fuel Electric propulsion	Tax exemption applies to vehicles for disabled people, historic vehicles, which are 40 years old, limited use vehicles, agricultural machines, mowing machines, steam powered vehicles, electrically propelled vehicles, and electrically assisted pedal cycles. Vehicles belonging to public bodies such as ambulances, fire engine, police cars, etc.
United States	Heavy Highway Vehicle Use Tax is imposed on the use of trucks weighing 55 000 pounds or above. For those trucks (except logging trucks) weighing no more than 75 000 pounds, the tax is USD 100 per year plus USD 22 for each 1 000 pounds in excess of 55 000 pounds. For those trucks weighing more than 75 000 pounds, the tax is USD 550. For logging trucks, the tax is USD 75 per year for trucks weighing at least 55 000 pounds plus USD 16.50 per 1 000 pounds in excess of 55 000 pounds. For logging trucks weighing more than 75 000 pounds the tax is USD 412.50. A credit may be claimed for the tax in the following year if the vehicle was driven 5 000 miles or less (7 500 miles or less for agricultural vehicles.). State and local governments may impose a periodic registration, operators’ license, parking and inspection fees as well as property taxes.	Weight (for trucks)

Note:

Excluding insurance premium tax.

1. Rebates and exemptions mentioned in this table do not include those that are granted to vehicles used by embassies and other diplomatic missions, international organisations and under a specific customs regime.

Source: national delegates; position as at 1 January 2020

Annex Table 4.A.3. Taxation of premium unleaded (94-96 RON) gasoline (per litre, 2019)

Country		Ex-tax price1		Excise2	VAT rate3	VAT amount	Total tax	Total price		Total tax as % of total price
	Currency	National currency	USD	National currency	%	National currency	National currency	National currency	USD
Australia	AUD	0.998	0.694	0.418	10.00	0.142	0.560	1.558	1.083	35.9
Austria*	EUR	0.538	0.602	0.482	20.00	0.204	0.686	1.224	1.371	56.0
Belgium	EUR	0.617	0.691	0.600	21.00	0.256	0.856	1.473	1.650	58.1
Canada*	CAD	0.814	0.613	0.254	12.14	0.132	0.386	1.200	0.904	32.2
Chile*	CLP	411.618	0.585	315.799	19.00	78.207	394.006	805.624	1.145	48.9
Colombia*	COP	1879.36	0.573	414.74	5.00	114.705	529.445	2408.805	0.734	22.0
Czech Republic	CZK	13.315	0.581	12.840	21.00	5.493	18.333	31.648	1.367	57.9
Denmark*	DKK	4.835	0.725	4.673	25.00	2.377	7.050	11.885	1.782	59.3
Estonia	EUR	0.455	0.510	0.563	20.00	0.244	0.807	1.262	1.413	63.9
Finland*	EUR	0.529	0.592	0.703	24.00	0.295	0.998	1.527	1.710	65.4
France*	EUR	0.565	0.633	0.691	20.00	0.251	0.942	1.507	1.688	62.5
Germany*	EUR	0.559	0.626	0.655	19.00	0.231	0.885	1.444	1.617	61.3
Greece	EUR	0.573	0.641	0.700	24.00	0.305	1.005	1.578	1.767	63.7
Hungary	HUF	201.622	0.694	122.674	27.00	81.288	203.962	382.356	1.316	53.3
Iceland*	ISK	82.330	0.671	82 350	24.00	39.523	121 870	204.200	1.665	59.7
Ireland	EUR	0.551	0.621	0.588	23.00	0.262	0.850	1.405	1.584	62.3
Israel	ILS	2.209	0.620	3.074	17.00	0.897	3.971	6.180	1.734	64.3
Italy	EUR	0.562	0.629	0.728	22.00	0.284	1.012	1.574	1.763	64.3
Japan*	JPY	79.155	0.726	56.600	10.00	13.576	70.176	149.331	1.369	47.0
Korea	KRW	878.146	0.754	745.890	10.00	162.404	908.294	1786.440	1.533	50.8
Latvia	EUR	0.553	0.619	0.509	21.00	0.219	0.732	1.285	1.439	57.0
Lithuania	EUR	0.516	0.578	0.434	21.00	0.223	0.634	1.150	1.288	55.1
Luxembourg*	EUR	0.621	0.695	0.472	17.00	0.186	0.658	1.279	1.432	51.4
Mexico*	MXN	16.681	0.868	0.000	16.00	2.669	2.669	19.350	1.007	13.8
Netherlands	EUR	0.581	0.651	0.788	21.00	0.287	1.066	1.656	1.844	64.9
New Zealand*	NZD	1.212	0.798	0.754	15.00	0.295	1.075	2.260	1.489	46.4
Norway*	NOK	6.222	0.707	6.430	25.00	3.163	9.593	15.815	1.797	60.7
Poland*	PLN	2.394	0.624	1.673	23.00	0.935	2.608	5.002	1.303	52.1
Portugal	EUR	0.570	0.638	0.643	23.00	0.279	0.921	1.491	1.670	61.8
Slovak Republic*	EUR	0.579	0.648	0.514	20.00	0.219	0.733	1.312	1.469	55.9
Slovenia*	EUR	0.506	0.567	0.535	22.00	0.229	0.764	1.270	1.422	60.1
Spain*	EUR	0.600	0.671	0.473	21.00	0.225	0.698	1.298	1.453	53.8
Sweden*	SEK	6.016	0.636	6.570	25.00	3.147	9.717	15.733	1.664	61.8
Switzerland	CHF	0.728	0.732	0.754	8.00	0.119	0.873	1.596	1.605	54.5
Turkey	TRY	3.418	0.602	2.377	18.00	1.043	3.420	6.837	1.205	50.0
United Kingdom	GBP	0.461	0.588	0.580	20.00	0.208	0.788	1.249	1.593	63.1
United States*	USD	0.636	0.636	0.121	-	-	0.145	0.781	0.757	18.6

Notes

Conversion of national currency in USD: conversion rates are average market rates (2019) published in OECD Monthly Monetary Statistics (stats.oecd.org). See also Annex B.

Prices are average prices for the year 2019. Tax rates are those applicable as at 1 October 2019.

1. Ex-tax price is the price excluding VAT and excise.

2. Excise taxes include all non-VAT taxes levied on the product. For the purposes of this table, payments made to specific bodies that use all the amounts collected to accomplish specific missions (e.g. some emergency stock fees) are not considered as "taxes" and are included in the ex-tax price. When different rates apply to the same product depending e.g. on its biofuel or sulphur content, the rate shown is the one applicable to the most commonly used fuel in the country.

3. GST for Australia, and New Zealand; volume-weighted GST-HST/retail sales taxes for Canada; sales taxes for the United States and Consumption Tax for Japan. VAT for all other countries.

Source: International Energy Agency, IEA Energy Prices, 2020 edition https://www.iea.org/reports/world-energy-prices-2020 and country delegates

Statlink

Annex Box 4.A.1. Country notes to Table 4.A.3

Austria. The excise amount of EUR 0.482/l applies to unleaded gasoline with minimum 4.6% biofuel content and sulphur content ≤ 10mg/kg. Otherwise the excise duty is EUR 0.515/l.

Canada. The excise rate includes federal and provincial taxes (the federal excise rate is CAD 0.1 per litre). The federal GST rate is 5%. The volume weighted GST/HST rate including the provincial component was 10.69% and the volume weighted GST/HST retail sales tax rate was 12.14%. Municipal taxes and carbon pollution pricing are not included in the excise taxes.

Chile. The Fuel Price Stabilisation Mechanism (Mecanismo de Estabililización de Precios de los Combustibles - MEPCO), introduced in 2014 by Law 20.765 has incorporated a variable component to the excise. In order to stabilise consumer price where there are international market price variations, this mechanism operates weekly either as a tax or as a tax credit. The excise is not included in the VAT base.

Colombia. From 1 May 2019 onwards, the VAT rate of 5% applies instead of 19%

Denmark. The excise amount is for fuel with a minimum amount of 4.8% of biofuels. It includes the Excise Tax, the Environment Tax and the NOx Tax.

Finland. The excise amount for premium unleaded gasoline includes taxes of energy and CO₂ components and strategic stockpile fee of EUR 0.0068/l.

France. Tax rate is reduced by EUR 0.01/l in Corsica. An additional tax of max. EUR 0.0073/l is applied by region councils (except in Corsica) to finance sustainable, railway or river navigation substructure. In addition, in the Ile-de-France region, tax rate is inflated up to EUR 0.0102/l.

Germany. The excise amount is for unleaded gasoline with sulphur content ≤ 10mg/kg. Otherwise the excise amount is EUR 0.6698/l. From 1 July to 31 December 2020 the VAT rate is reduced from 19% to 16% to offset the economic impact of the Covid-19 pandemic.

Hungary. Excise amount depends on the world market price of crude oil. If the world market price of crude oil is higher than 50 USD/barrel the excise amount is HUF 122.674/l (including the excise duty of HUF 120/l and the strategic stock fee of HUF 2.674/l). If the world market price of crude oil is 50 USD/barrel or less the excise amount is HUF 127.674/l (including the excise duty of HUF 125/l and the strategic stock fee of HUF 2.674/l).

Iceland. Since this country is not member of the IEA or the EU, price data is taken from European Automobile Manufacturers Association. The excise rate of ISK 82.35/l includes the general excise on petrol (ISK 28.05/l), the special excise (ISK 45.02) and the carbon tax (ISK 9.2/l).

Ireland. The 'Ex-tax price' includes a National Oil Reserves Agency (NORA) levy which is charged at a rate of EUR 0.02 per litre. From 9 October 2019 the ‘Excise’ rate on unleaded gasoline increased to EUR 0.602 per litre.

Japan. This amount includes the Gasoline Tax (JPY 48.6/l), the Local Gasoline Tax (JPY 5.2/l) and the Petroleum and Coal Tax (JPY 2.8/l). The prices and taxes are given for the Tokyo prefecture.

Mexico. There are no excise duties on volume. A tax (Impuesto Especial sobre Producción y Servicios) is charged as a percentage of the value of the product at wholesale level. It is included in the ex-tax price.

Netherlands. For gasoline a stockpiling tax of 0.008/l applies, this is not included in the mentioned excise rate.

New Zealand. The excise amount includes the National Land Transport Management Fund excise tax, the Accident Compensation Commission Levy, the Petroleum or Engine Fuels Monitoring Levy and the Local Authority Fuel Tax.

Norway. The excise amount includes the Excise tax and the CO₂ tax.

Poland. The excise amount includes excise tax and fuel charge.

Slovak Republic. The excise amount is EUR 0.514/l for gasoline with biofuel content lower than the minimum of 6.2%.

Slovenia. The excise duty amount of EUR 534.55 per 1000 litres includes: the excise duty of EUR 478.29; EUR 7.36 surcharge on energy end-use efficiency on petrol; EUR 9.11 surcharge for the promotion of electricity generation from renewable energy sources and high-efficiency cogeneration on petrol and EUR 39.79 CO₂-tax.

Spain. The excise amount of EUR 0.462/l includes the Excise tax (EUR O.424/l) and the average Regional authorities tax (EUR 0.038/l).

Sweden. The excise tax amount includes the Energy Tax (SEK 3.950/l) and CO₂ Tax (SEK 2.620/l).

United States. Average federal and state taxes - there is no VAT

European Union. Directive 2003/96/EC sets minimal excise rates for energy products and electricity

Annex Table 4.A.4. Taxation of automotive diesel (per litre, 2019)

Country		Ex-tax price1		Excise2	VAT rate3	VAT amount	Total tax	Total price		Total tax as % of total price
	Currency	National currency	USD	National currency	%	National currency	National currency	National currency	USD
Australia	AUD	0.915	0.636	0.418	10.00	0.133	0.551	1.466	1.019	37.5
Austria*	EUR	0.595	0.667	0.410	20.00	0.201	0.611	1.206	1.351	50.6
Belgium	EUR	0.657	0.736	0.600	21.00	0.265	0.864	1.522	1.704	56.8
Canada*	CAD	0.869	0.655	0.192	12.14	0.129	0.321	1.190	0.897	27.0
Chile*	CLP	425.903	0.606	77.410	19.00	84.953	166.656	592.559	0.843	28.1
Colombia*	COP	1951.620	0.595	216.880	5.00	108.425	325.305	2266.930	0.691	14.4
Czech Republic	CZK	15.232	0.664	10.950	21.00	5.498	16.448	31.681	1.382	51.9
Denmark*	DKK	4.996	0.749	3.184	25.00	2.045	5.229	10.225	1.533	51.1
Estonia	EUR	0.470	0.526	0.493	20.00	0.193	0.686	1.120	1.257	61.3
Finland*	EUR	0.604	0.677	0.530	24.00	0.272	0.802	1.407	1.575	57.0
France*	EUR	0.591	0.662	0.609	20.00	0.240	0.849	1.441	1.614	58.9
Germany*	EUR	0.617	0.691	0.470	19.00	0.207	0.677	1.294	1.449	52.3
Greece	EUR	0.698	0.781	0.410	24.00	0.266	0.676	1.373	1.538	49.2
Hungary	HUF	201.622	0.694	112.855	27.00	84.909	197.770	399.392	1.374	49.5
Iceland*	ISK	88.770	0.724	73.250	24.00	38.880	112.130	200.900	1.638	55.8
Ireland	EUR	0.593	0.669	0.479	23.00	0.247	0.726	1.324	1.492	54.9
Israel	ILS	2.775	0.779	2.945	17.00	0.972	3.915	6.690	1.877	58.5
Italy	EUR	0.595	0.667	0.617	22.00	0.266	0.884	1.480	1.657	59.8
Japan*	JPY	84.552	0.775	34.900	10.00	8.735	43.635	128.187	1.176	34.0
Korea	KRW	689.905	0.592	528.750	10.00	121.870	650.616	1340.520	1.150	48.5
Latvia	EUR	0.607	0.680	0.414	21.00	0.214	0.628	1.235	1.383	50.9
Lithuania	EUR	0.612	0.685	0.347	21.00	0.201	0.548	1.160	1.299	47.2
Luxembourg*	EUR	0.594	0.665	0.355	17.00	0.162	0.509	1.102	1.234	46.1
Mexico*	MXN	32.780	1.706	0.000	16.00	5.250	5.250	38.030	1.979	13.8
Netherlands	EUR	0.627	0.702	0.496	21.00	0.239	0.729	1.356	1.519	53.8
New Zealand*	NZD	1.219	0.803	0.044	15.00	0.185	0.232	1.451	0.956	16.0
Norway*	NOK	6.832	0.776	5.160	25.00	2.998	8.138	14.990	1.704	54.3
Poland*	PLN	2.637	0.687	1.469	23.00	0.935	2.413	5.050	1.316	47.8
Portugal	EUR	0.622	0.697	0.486	23.00	0.256	0.741	1.363	1.526	54.3
Slovak Republic*	EUR	0.649	0.727	0.368	20.00	0.203	0.571	1.220	1.366	46.8
Slovenia*	EUR	0.556	0.623	0.457	22.00	0.223	0.680	1.236	1.384	55.0
Spain*	EUR	0.625	0.700	0.379	21.00	0.211	0.590	1.215	1.361	48.5
Sweden*	SEK	7.832	0.828	4.625	25.00	3.114	7.739	15.571	1.647	49.7
Switzerland	CHF	0.837	0.842	0.782	8.00	0.124	0.907	1.743	1.754	52.0
Turkey	TRY	3.624	0.638	1.795	18.00	1.001	2.770	6.394	1.126	43.3
United Kingdom	GBP	0.516	0.658	0.580	20.00	0.218	0.799	1.315	1.677	60.7
United States*	USD	0.648	0.648	0.141	-	..	0.163	0.811	0.811	20.1

Notes

* See Country notes

Conversion of national currency in USD: conversion rates are average market rates (2019) published in OECD Monthly Monetary Statistics (stats.oecd.org). See also Annex B.

Prices are average prices for the year 2019. Tax rates are those applicable as at 1 October 2019.

1. Ex-tax price is the price excluding VAT and excise.

2. Excise taxes are expressed in local currency per litre. They include all non-VAT taxes levied on the product. For the purposes of this table, payments made to specific bodies that use all the amounts collected to accomplish specific missions (e.g. some emergency stock fees) are not considered as "taxes" and are included in the ex-tax price. When different rates apply to the same product depending e.g. on its biofuel or sulphur content, the rate shown is the one applicable to the most commonly used fuel in the country.

3. GST for Australia, and New Zealand; volume-weighted GST-HST/retail sales taxes for Canada; sales taxes for the United States and Consumption Tax for Japan. VAT for all other countries.

Source: International Energy Agency, IEA Energy Prices, 2020 edition https://www.iea.org/reports/world-energy-prices-2020 and country delegates.

Statlink

Annex Box 4.A.2. Country notes to Table 4.A.4.

Austria. The excise amount of EUR 0.397/l applies to automotive diesel with minimum 6.6% of biofuel and sulphur content ≤ 10mg/kg. Otherwise the excise amount is EUR 0.425/l.

Canada. The excise rate includes federal and provincial taxes (the federal rate is CAD 0.04 per litre). The federal GST rate is 5%. The volume weighted GST rate, including provincial GST rates, was 10.69% and the volume weighted GST/sales tax rate was 12.14%. Municipal taxes and carbon pollution pricing are not included in the excise taxes.

Chile. The Fuel Price Stabilisation Mechanism (Mecanismo de Estabililización de Precios de los Combustibles or MEPCO, introduced in 2014 by Law 20.765) has incorporated a variable component to the excise. In order to stabilise consumer price where there are international market price variations, this mechanism operates weekly either as a tax or as a tax credit. The excise is not included in the VAT base.

Colombia. From 1 May 2019 onwards, the VAT rate of 5% applies instead of 19%

Finland. The excise includes energy content tax, CO₂ tax and strategic stockpile fee EUR 0.0035/l.

France. An additional tax of max. EUR 0.0135/l is applied by region councils (except in Corsica) to finance sustainable, railway or river navigation substructure. In addition, in the Ile-de-France region, tax rate is inflated up to EUR 0.0189/l.

Germany. The excise amount is for unleaded gasoline with sulphur content ≤ 10mg/kg. Otherwise the excise amount is EUR 0.48517/l. From 1 July to 31 December 2020 the VAT rate is reduced from 19% to 16% to offset the economic impact of the Covid-19 pandemic.

Hungary. Excise amount depends on the world market price of crude oil. If the world market price of crude oil is higher than 50 USD/barrel the excise amount is HUF 112.588/l (including the excise duty of HUF 110.35/l and the strategic stock fee of HUF 2.505/l). If the world market price of crude oil is 50 USD/barrel or less the excise amount is HUF 122.588/l (including the excise duty of HUF 120.35/l and the strategic stock fee of HUF 2.505/l).

Iceland. Since this country is not member of the IEA or the EU, price data is taken from European Automobile Manufacturers. The excise rate of ISK -73.25/l includes the excise on diesel (ISK 62.85/l) and the carbon tax (ISK 10.04/l).

Ireland. The 'Ex-tax price' includes a National Oil Reserves Agency (NORA) levy which is charged at a rate of EUR 0.02 per litre. From 9 October 2019 the “Excise” rate for automotive diesel increased to EUR 0.495 per litre.

Lithuania. As of 1^st January 2020 there was an increase in excise rate: rate for automotive diesel used for agriculture was set at EUR 0.06/l, normal rate for automotive diesel was set at EUR 0.372/l.

Mexico. Excise taxes on gasoline and diesel in 2015 had three components: (1) the excise-carbon tax, set proportionally to the carbon content of the fuel and implemented through a fixed amount per litre, whose main purpose is to send a carbon price signal to contribute to Climate Change commitments; (2) the excise tax specifically earmarked as transfers to the State’s governments, proportional to their consumption, also implemented as a fixed amount per litre; and (3) the main excise tax, which, changed each month in value according to a set of criteria which essentially subtracted from the fuel’s controlled price the cost of importing or producing fuel, plus the costs of distribution, logistics, related items, and the retail profit for gas station owners. This general excise tax could even become a negative tax (a subsidy) if domestic prices for fuel were low and international reference prices were high, and this was the case for the first 3 years of the decade. The 2016 excise tax reforms changed completely this latter component. Now, the general excise tax on gasoline and diesel is also a fixed quota tax per litre. During the transition period before full price liberalisation of fuels in 2018, the fixed quota of the excise tax will have a complementary quota component (positive or negative) to ensure that the final fuel prices do not vary outside a price band of +/- 3% of the price they had in 2015. This complementary quota can never become equal in size to the excise tax, so general fossil fuel subsidies would be precluded from happening again.

Netherlands. For diesel a stockpiling tax of 0.008/l applies, this is not included in the mentioned excise rate.

New Zealand. The excise tax on diesel is a local authorities’ fuel tax and diesel vehicle owners are also required to pay road user charges.

Norway. The excise amount includes the Excise tax and the CO2 tax.

Poland. The excise amount includes excise tax and fuel charge.

Portugal. Automotive diesel used for agriculture is taxed at a lower VAT rate of 13%.

Slovak Republic. The excise amount is EUR 0.393/l for diesel with biofuel content lower than minimum of 6.9%.

Slovenia. The excise duty of EUR 457.33 per 1000 litres includes the excise duty of EUR 392.72; EUR 8.00 surcharge on energy end-use efficiency on gasoil used as propellant, EUR 9.90 surcharge for the promotion of electricity generation from renewable energy sources and high-efficiency cogeneration on gasoil used as propellant, EUR 46.71 CO₂ tax.

Spain. The excise amount of EUR 0.368/l includes the Excise tax (EUR O.331/l) and the average Regional authorities tax (EUR 0.037/l).

Sweden. The tax amount of SEK 4.625/l relates to Class 1 automotive diesel (aromatic content < 5%vol.; max sulphur content of 10 wppm. Higher taxes apply to Class 2 (SEK 4.930/l) and Class 3 (SEK 5.088/l) diesel.

United States. Average federal and state taxes - there is no VAT

European Union. Directive 2003/96/EC sets minimal excise rates for energy products and electricity.

Annex Table 4.A.5. Taxation of aviation fuel

Country	Tax	Commercial aviation1 (JET A-1)2		Private/pleasure flights3 (JET A-1/AVGAS)4
		Domestic flights	International flights	Domestic flights	International flights
Australia*	Excise (AUD) per litre	0.03556	0	0.03556/0.03556	0
	GST (%)	10	0	10	0
	Other	-	-	-	-
Austria	Excise (EUR) per litre	0	0	0	0
	VAT (%)	20	0	20	0
	Other	-	-	-	-
Belgium	Excise (EUR) per litre	0	0	0.6325307 / 0.6678350	0.6325307 / 0.6678350
	VAT (%)	21	0	21	0
	Other	-	-	-	-
Canada	Excise (CAD) per litre	0.04	0	0.04/0.1	0
	GST (%)	5	0	5	0
	Other	-	-	-	-
Chile*	Excise (CLP) per litre	0	0	0	0
	VAT (%)	19	19	19	19
	Other	-	-	-	-
Colombia	Excise (COP) per litre	0	0	0	0
	VAT (%)	5	5	5	5
	Other	-	-	-	-
Czech Republic	Excise (CZK) per litre	0	0	0	0
	VAT (%)	21	0	21	0
	Other	-	-	-	-
Denmark	Excise (DKK) per litre	0	0	0	0
	VAT (%)	25	0	25	0
	Other	-	-	-	-
Estonia	Excise (EUR) per litre	0	0	0	0
	VAT (%)	20	0	20	0
	Other	-	-	-	-
Finland	Excise (EUR) per litre	0	0	0.7635/0.6959	0.7635/0.6959
	VAT (%)	24	0	24	0
	Other	0	0	0	0
France	Excise (EUR) per litre	0	0	0.397/0.4549	0
	VAT (%)	20	0	20	0
	Other	-	-	-	-
Germany	Excise (EUR) per litre	0	0	0.6545/0.721	0.6545/0.721
	VAT (%)	19	0	19	0
	Other	-	-	-	-
Greece	Excise (EUR) per litre	0	0	0.410/0.697	0.410/0.697
	VAT (%)	24	0	24	0
	Other	-	-	-	-
Hungary	Excise (HUF) per litre	0	0	126.432	126.432
	VAT (%)	27	0	27	0
	Other	-	-	-	-
Iceland	Excise (ISK) per litre	0	0	0	0
	VAT (%)	24	0	24	0
	Other	-	-	-	-
Ireland	Excise (EUR) per litre	0	0	0.495/0.602	0.495/0.602
	VAT (%)	23	0	23	0
	Other	-	-	-	--
Israel	Excise (ILS) per litre	0	0	0	0
	VAT (%)	17	0	17	0
	Other	-	-	-	-
Italy	Excise (EUR) per litre	0	0	0.3375 / 0.7284	0
	VAT (%)	22	0	22	0
	Other	-	-	-	-
Japan	Excise (JPY) per litre	18	0	18/18	0
	VAT (%)	10	0	10	0
	Other	-	-	-	-
Korea	Excise (KRW) per litre	0	0	0	0
	VAT (%)	10	0	10	0
	Other	-	-	-	-
Latvia	Excise (EUR) per litre	0	0	0,33017 / 0,57924	0,33017 / 0,57924
	VAT (%)	21	0	21	0
	Other	-	-	-	-
Lithuania	Excise (EUR) per litre	0	0	0,33017 / 0,57924	0,33017 / 0,57924
	VAT (%)	21	0	21	0
	Other	-	-	-	-
Luxembourg	Excise (EUR) per litre	0	0	0.33	0.33
	VAT (%)	17	0	17	17
	Other	-	-	-	-
Mexico	Excise (MXN) per litre	0	0	0	0
	VAT (%)	16	0	16	0
	Other	-	-	-	-
Netherlands*	Excise (EUR) per litre	0	0	0.50	0.50
	VAT (%)	21	0	21	0
	Other	-	-	-	-
New Zealand	Excise (NZD) per litre	0	0	0	0
	VAT (%)	15	0	15	0
	Other	-	-	-	-
Norway	Excise (NOK) per litre	0	0	0	0
	VAT (%)	25	0	25	0
	Other (CO2 Tax)	1.39	0	1.39/1.39	0
Poland*	Excise (PLN) per litre	0	0	1.581/1.945	1.581/1.945
	VAT (%)	23	0	23	0
	Other	-	-	-	-
Portugal*	Excise (EUR) per litre	0	0	0.396/0.667	0.396/0.667
	VAT (%)	23	0	23	0
	Other	-	-	-	-
Slovak Republic	Excise (EUR) per litre	0	0	0	0
	VAT (%)	20	0	20	0
	Other	-	-	-	-
Slovenia	Excise (EUR) per litre	0	0	0.330/0.42161	0.330/0.42161
	VAT (%)	22	0	22	0
	Other	0,00911	0,00911	0.0489/0.05238	0.0489/0.05238
Spain	Excise (EUR) per litre	0	0	0	0
	VAT (%)	21	0	21	0
	Other	-	-	-	-
Sweden	Excise (SEK) per litre	0	0	5.187/6.720	5.187/6.720
	VAT (%)	25	0	25	0
	Other	-	-	-	-
Switzerland	Excise (CHF) per litre	0.7395	0	0.7395/0.7312	0
	VAT (%)	7.7	0	7.7	0
	Other	-	-	-	-
Turkey	Excise (TRY) per litre	0	0	0	0
	VAT (%)	18	0	18	0
	Other	-	-	-	-
United Kingdom	Excise (GBP) per litre	0	0	0.5795/0.3770	0
	VAT (%)	20	0	20	0
	Other	-	-	-	-
United States*	Excise (USD) per litre	0.0116	0	0.0579/0.0512	0
	Sales taxes (%)
	Other	-	-	-	-

Notes

Fuels considered in this table are JET A-1 used in turbine engines and AVGAS used in piston-engine aircrafts. This table does not include fuels on board of aircrafts when they land in a jurisdiction covered by the ICAO Chicago Convention and specific fuels for military use or for use in Nordic areas.

1. For the purpose of this table, “commercial aviation” means aviation for the transport of goods or passengers for consideration, whatever the type of plane.

2. For the purpose of this table, it is assumed that commercial flights (passenger and cargo) only use JET A-1 fuels.

3. For the purpose of this table, “private/pleasure flights” means flights that are not considered as commercial flights.

4. For private/pleasure flights, both rates for JET A-1 and AVGAS fuels are shown.

Source: national delegates. Situation as at 1 January 2020

Statlink

Annex Box 4.A.3. Country notes to Table 4.A.5

Australia. As part of measures to combat the Covid-19 crisis, the excise tax on jet fuel used in commercial aviation is suspended from 1 February 2020.

Canada. The federal Goods and Services Tax is levied at a rate of 5% on aviation fuel and gasoline used in domestic flights. The federal excise rate, when applicable, is CAD 0.04 per litre of aviation fuel and CAD 0.10 per litre of aviation gasoline. Provinces and territories may also impose additional sales taxes and excise rates over and above the applicable federal rate.

Chile. Commercial services provided by aviation companies (notably, international cargo and/or passenger flights) and services provided to non-residents are considered exports. The aviation companies are therefore entitled to claim the refund of the input VAT, including on the fuel. In those cases, the practical effect can be similar to the application of a zero-rate (for ease of reading of the table, the VAT rate indicated in the table is 0 although in practice it is taxed and refunded to the aviation companies and to non-residents).

Germany. Fuels used for private pleasure flights are taxed at an excise rate of EUR 654,50 /1000 l (JET A-1) and 721 /1000l (AVGAS). From 1 July to 31 December 2020 the VAT rate is reduced from 19% to 16% to offset the economic impact of the Covid-19 pandemic.

Greece. The VAT rate for aviation fuel is 24%. However, in each case the Directive 2006/112/ΕC is applied and a conditional exemption is provided, which is reflected as 0%. For Private/pleasure flights Excise Duties rates for AVGAS (CN code 27101231, 27101270) is EUR 697/1000 litres and for JET A-1 (CN codes 2710 1921, 2710 1925) is EUR 410/1000 litres.

Hungary. Excise amount depends on the world market price of crude oil. If the world market price of crude oil is higher than 50 USD/barrel the excise amount is HUF 126.432/l (including the excise duty of HUF 124.2/l and the strategic stock fee of HUF 2.232/l). If the world market price of crude oil is 50 USD/barrel or less the excise amount is HUF 131.432 (including the excise duty of HUF 129.2/l and the strategic stock fee of HUF 2.232/l).

Ireland. AVGAS used for commercial aviation is partially relieved from excise. The rate of relief is EUR 0.232 per litre giving an effective ‘Excise’ rate of EUR 0.369 per litre.

Netherlands. A zero VAT rate applies to fuels for aircrafts that are used by airlines that are mainly occupied by international transport of persons or goods against remuneration.

Poland. Both fuel charge and excise tax are imposed on aviation fuels. The rate shown in the table includes the excise duty of PLN 1.446/l (JETA-1) and PLN 1.822 (AVGAS) and the fuel charge of PLN 0.17055 per kg). As the national excise rates are expressed in PLN per litre whereas fuel charge rate is expressed per kg, the rate for the fuel charge has been converted into a rate per litre by applying the appropriate density of the fuel.

Portugal. Aviation fuels used for commercial flights (i.e. flights for the transport of goods or passengers for consideration, whatever the type of plane) are exempt from excise duties. Fuels used for pleasure private flights are taxed at an excise rate of EUR 667.29 per 1000 litres for aviation gasoline (AVGAS) and EUR 395.54 per 1 000 litres for jet fuel (JET A-1).

Slovenia. Aviation fuels used for private/pleasure flights are taxed at an excise rate of EUR 330.00 per 1000 litres JET A-1 and EUR 421.61 per 1000 litres AVGAS and CO₂ tax EUR 39.79 per 1000 litres JET A-1 and EUR 43.25 per 1000 litres AVGAS. Aviation fuels are also subject to surcharge for the promotion of electricity generation from renewable energy sources and high-efficiency cogeneration in amount EUR 9.11 per 1000 litres JET A-1 and 9.13 per 1000 litres AVGAS.

United States. For commercial aviation, the federal tax rate in the US is USD 0.044 per gallon (€ 0.010 per litre). For non-commercial aviation, kerosene is generally taxed at USD 0.244 per gallon. In addition, states or local authorities can levy additional taxes on aviation fuel varying from USD 0 (Texas, Ohio and Delaware) and USD 0.328 (Illinois) per gallon. There is no federal sales tax; States and local sales rates vary from 0% (Delaware, Montana, New Hampshire and Oregon) to more than 9.5% (Tennessee and Louisiana). As part of measures to combat the Covid-19 crisis, the federal fuel excise tax on jet fuel used in commercial aviation is suspended from 28 March to 31 December 2020.

References

[6] Antony Seely (2019), “Taxing aviation fuel”, Briefing Paper, No. 523, House of Commons, London.

[9] Braathen, A. et al. (2017), Environmental Fiscal Reform PROGRESS, PROSPECTS AND PITFALLS, http://www.oecd.org/tax/tax-policy/tax-and-environment.htm.

[5] Faber, J. and A. O’Leary (2018), Taxing aviation fuels in the EU, CE Delft, Delft.

[3] Flues, F. and A. Thomas (2015), “The distributional effects of energy taxes”, OECD Taxation Working Papers, No. 23, OECD Publishing, Paris, https://dx.doi.org/10.1787/5js1qwkqqrbv-en.

[1] Harding, M. (2014), “Personal Tax Treatment of Company Cars and Commuting Expenses: Estimating the Fiscal and Environmental Costs”, OECD Taxation Working Papers, No. 20, OECD Publishing, Paris, https://dx.doi.org/10.1787/5jz14cg1s7vl-en.

[8] Kurt van Dender (2019), Taxing vehicles, fuels, and road use Opportunities for improving transport tax practice, OECD, Paris.

[7] Nils Axel Braathen (2009), Incentives for CO2 Emission Reductions in Current Motor Vehicle Taxes, http://www.oecd.org/env/transport.

[11] OECD (2019), Taxing Energy Use 2019: Using Taxes for Climate Action, OECD Publishing, Paris, https://dx.doi.org/10.1787/058ca239-en.

[2] OECD (2013), Taxing Energy Use: A Graphical Analysis, OECD Publishing, Paris, https://dx.doi.org/10.1787/9789264183933-en.

[10] OECD/ITF (2019), Tax Revenue Implications of Decarbonising Road Transport: Scenarios for Slovenia, OECD Publishing, Paris, https://dx.doi.org/10.1787/87b39a2f-en.

[4] van Dender, K. (2019), “Taxing vehicles, fuels, and road use: Opportunities for improving transport tax practice”, OECD Taxation Working Papers, No. 44, OECD Publishing, Paris, https://dx.doi.org/10.1787/e7f1d771-en.