Consumption Tax Trends 2022

4. Taxing vehicles and their use

4.1. Introduction

Taxes related to the purchase, 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 wide range of tax instruments to raise 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). Over time, many governments have integrated environmental and climate objectives to these instruments.

Taxes and charges on vehicles mainly include:

• Taxes on the purchase (including VAT and retail sales taxes) and registration of motor vehicles (including fees and charges, which are considered as taxes for the purpose of this chapter), payable once at the time of acquisition and/or the first putting into service of a vehicle (see Annex Table 4.A.1 and Annex Table 4.A.3);

• Periodic taxes payable in connection with the ownership or use of the vehicles (see Annex Table 4.A.3);

• Taxes on road fuels (see Annex Table 4.A.4 and Annex Table 4.A.5); and

• Taxes on aviation fuels (see Annex Table 4.A.6)

Taxes on vehicles result from a long evolution over time and reflect a variety of influences beyond the need to raise revenue. Geography, industrial, social, energy, transport, urban and environmental policy considerations have all had an influence on the level and structure of taxation. Also the distributional impact of taxes on vehicles has evolved. Many of these taxes were instituted in a time when cars were considered luxury items. Wider ownership of cars over time (many low-income households own at least one car today) has reduced the progressivity of taxes on vehicles.

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). In most OECD countries, vehicles used by public authorities (fire brigades, police, armed forces, local authorities, rescue services etc.), vehicles for people with disabilities and for diplomatic missions are exempt from taxes on the purchase, registration and/or use of motor vehicles.

Taxes on the purchase/registration and use of motor vehicles cannot be considered in isolation from other tax bases and rates. Among the other elements to be taken into account when considering the taxation of vehicles as a whole are insurance premium taxes, specific road tolls (bridge or motorway tolls, congestion charges, and distance charges), import duties, company car taxation, passenger transport taxes, etc. (Harding, 2014[1]), These are however not covered in this publication.

This chapter describes the taxes imposed on the purchase, registration and use of road vehicles in OECD countries, highlighting in particular those that include environmental criteria (Section 4.2). It also describes the level of taxes on road fuels (Section 4.3), including recent temporary reduction measures adopted by countries to counteract sharp price increases. It finally shows the level of consumption taxes on aviation fuels (Section 4.4), including the tax exemptions that often apply to these fuels.

4.2. Taxes on road vehicles are increasingly designed to influence consumer behaviour for environmental purposes

There is growing awareness among countries that a transition to net zero greenhouse gas emissions by around the middle of the century is essential for containing the risks of dangerous climate change (OECD, 2021[2]). Reaching climate neutrality by mid-century, in line with the 2015 Paris Agreement’s goal, demands deep transformations (Filippo Maria D’Arcangelo Ilai Levin Alessia Pagani Mauro Pisu Åsa Johansson, 2022[3]). These transformations include the development of comprehensive policy mixes combining direct and indirect emission pricing, standards and regulations and complementary policies such as innovation support and offsetting adverse distributional effects.

Globally, transport was responsible for 25% of direct CO₂ emissions from fuel combustion in 2018 (ITF, 2021[4]), mainly road transport. Well designed taxes can reduce pollution and greenhouse gas emissions very effectively. Governments increasingly use taxation to influence consumer behaviour with a view to reducing CO₂ emissions from road transport. They notably adapt a number of tax instruments, including one-off taxes such as registration taxes, or recurrent taxes such as annual circulation taxes according to the CO₂ or other polluting emissions. Also fuel excises, an implicit form of carbon pricing, play an important role in carbon pricing policies, as research shows that these taxes continue to dominate effective carbon rates in the OECD (OECD, 2021[2]). However, the effectiveness and efficiency of such tax policies depends largely on how they are designed and implemented as part of an overall policy framework that takes notably into account available alternatives, interactions with other policies, and public support (Teusch and van Dender, 2020[5]). To this regard, adequate compensation schemes are particularly important policy components to protect the most vulnerable households (Alonso and Kilpatrick, 2022[6]).

Against this backdrop, taxes on road vehicles have been progressively adapted to influence consumer behaviour and to curb transport externalities, in particular environmental and climate externalities. Energy and environmental considerations have led to a progressive adjustment of the taxes on the purchase and registration of road vehicles to take account, for example, of their fuel efficiency or CO₂ and other polluting emissions. Taxes on road use have also been introduced, initially to fund and maintain infrastructure but progressively to also manage other externalities of road transport, including polluting emissions. Some of these taxes have a direct relationship with environmental objectives, for example where the tax differentiates on the basis of CO₂ emissions of the vehicles, while others may only have an indirect connection such as taxes based on the weight or on the fuel efficiency of the vehicle.

4.2.1. Taxes on the purchase and registration of road vehicles are increasingly used to induce consumers to buy less polluting vehicles

All OECD countries levy national and sometimes subnational taxes on the purchase and registration of road vehicles. These taxes may include VAT, sales taxes, excise duties and other fees and charges associated with the registration of a vehicle. Their level and structure vary considerably among OECD countries (see Annex Table 4.A.1 and Annex Table 4.A.2). They are based on a large diversity of criteria or on a combination of these. The main criteria for assessing these taxes can include:

• The price or value of the vehicle;

• The direct environmental impact, i.e. CO₂ emissions and other polluting emissions;

• The characteristics of the vehicle such as the type of fuel used, the weight, the cylinder capacity and the engine power. These may be indirectly connected with polluting emissions but were generally not introduced for environmental purposes;

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

• The private or commercial use of the vehicle;

• The specific features of vehicles for the transportation of goods such as the number of axles, cargo room, number of seats, etc.

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

All OECD countries levy VAT on the sale of vehicles at the standard rate, except the United States that does not have a VAT and where retail sales taxes are imposed at subnational level. Unlike final consumers, businesses will most often have a right to an input tax credit for the VAT incurred on the purchase of vehicles (albeit often with limitations – see Chapter 2). In many countries, VAT is also levied on the sale of second-hand vehicles under a margin scheme whereby the tax base for VAT is determined on the basis of the margin of the professional reseller rather than on the full sale price of the vehicle.

Differentiating taxes on the purchase or registration of road vehicles to take account of their polluting emissions can give vehicle purchasers an immediate incentive to buy a vehicle that pollutes less. This is now done in 35 out of 38 OECD countries. As shown in Annex Table 4.A.1, in 2022 all OECD member countries except Colombia, Costa Rica and Estonia take environmental or fuel efficiency criteria into account when determining the level of taxation and/or providing bonuses for the purchase of vehicles at the national and/or subnational level. In 18 of these countries (Australia, Austria, Belgium, Czech Republic, Denmark, Finland, France, Greece, Iceland, Ireland, Italy, Lithuania, Netherlands, Norway, Portugal, Slovenia, Spain and Sweden), the CO₂ emissions are directly taken into account to determine the level of taxation. Some countries apply “feebates” i.e. rebates or a fees, depending on whether the vehicle exceeds a certain emission threshold. Eight countries provide a “bonus” (i.e. a subsidy paid by the government or a local authority on the purchase of the vehicle) to the buyers of selected vehicles with low or no CO₂ emissions (Canada, France, Germany, Italy, Korea, New Zealand and Sweden). In some countries a “malus” (i.e. an additional tax, charge or fee) is imposed on vehicles with high CO₂ emissions (Belgium, Canada, France, Italy and Sweden). In many countries purchasers of hybrid or full-electric vehicles receive a direct reduction (sometimes up to 100%) of registration taxes, charges or fees (Austria, Belgium, Czech Republic, France, Greece, Hungary, Iceland, Israel, Italy, Korea, Luxembourg, Mexico, New Zealand, Poland, Portugal, Sweden and Türkiye). Chile, Ireland, Israel and Norway also adjust their registration taxes to the emission level of nitrogen oxide (NO_X).

Annex Table 4.A.2 provides an illustration of the cumulative effect of VAT, (local) taxes on registration, fees and environmental taxes on the purchase and registration of some typical vehicles (with electric, hybrid and combustion engines). Since rates, charges and rebates may differ at sub-national level in some countries, the table shows the overall tax calculations for the purchase and registration of these vehicles in the capital of each country. For example, for the category of the most taxed vehicles (i.e. four wheel drive vehicle with combustion engine emitting more than 290gr CO₂/km) the total tax burden ranges from about 12% of the ex-tax price of the vehicle in Bern, Switzerland and in Washington, United States (respectively with a VAT rate of 7.7% and a sales tax of 6%, relatively low registration taxes and no CO₂ tax) up to more than 150% of the ex-tax price in The Hague, Netherlands (with a VAT rate of 21% and a relatively high registration tax fully based on CO₂ emissions) and Copenhagen, Denmark (with a VAT rate of 25% and relatively high registration taxes based on value and CO₂ emissions). In Ankara, Türkiye, the total purchase and registration taxes can amount to more than 200% of the ex-tax price due to a very high registration tax. Tax rebates and bonuses on (fully) electric vehicles, on the other hand, may reduce the amount of these taxes to about 0% of the ex-tax price (in Oslo, Norway and Reykjavik, Iceland), or even provide a net purchase aid (in Paris, France; Luxembourg; and Washington, United States). These figures illustrate the very large differences in taxation across OECD countries both in terms of the total amount of taxes and the structure of these taxes.

The international differences in taxation of the purchase 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. 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.

The number of countries offering tax incentives and/or bonuses for the purchase of electric vehicles by consumers increased considerably since 2010. These policies had a significant impact on consumer behaviour and on the offering of car makers, even if for the latter national technical standards may also play a decisive role. Fiscal incentives at the vehicle purchase, as well as complementary measures (e.g. road toll rebates and low-emission zones) have been found to be pivotal to attract consumers and businesses to choose the electric option (International Energy Agency, 2020[7]). Tax rates that reflect CO₂ emissions, on the other hand, are likely to further stimulate increased electric vehicle uptake. A carbon price on vehicle sales is most effective when producers and consumers can see and respond to price signals and can easily shift to low-carbon alternatives (John Larsen, 2020[8]).

4.2.2. While recurrent taxes on ownership or use also vary widely across OECD countries, they are used increasingly to pursue environmental objectives

All OECD countries levy taxes on ownership or use of motor vehicles, or both (see Annex Table 4.A.3). These taxes include recurring charges and taxes (annual or semi-annual registration fees, motor vehicle taxes, road taxes, licencing fees, etc.) levied on the right to drive on public roads. As was the case for taxes on vehicle purchase and registration, also these recurrent taxes take many forms across OECD countries and their level varies widely. The main elements used to assess these taxes are very similar to those used for assessing taxes on the purchase and registration such as use (commercial or not), vehicle type, type of fuel, engine size, age, emissions of pollutants, and fuel efficiency. In about one third of OECD countries (13 out of 38 i.e. Australia, Belgium, Canada, Chile, Colombia, Japan, Mexico, Netherlands, Poland, Portugal, Spain, Switzerland and the United States) local taxes are levied on the ownership or use of motor vehicles.

Differentiating recurrent taxes on ownership or use on the basis of polluting emission has become widespread among OECD countries. About two thirds of these countries (22 out of 38) include CO₂ emissions in the criteria for assessing these taxes and/or for applying the exemption for hybrid and electric vehicles (Austria, Belgium, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Latvia, Luxembourg, Netherlands, Norway, Portugal, Slovak Republic, Slovenia, Sweden, Switzerland and the United Kingdom). Fourteen of these countries (Austria, Belgium, Denmark, Finland, France, Greece, Iceland, Ireland, Italy, Netherlands, Norway, Portugal, Slovenia and Sweden) apply such differentiation for both purchase/registration and periodic taxes. Norway, repealed the exemption for Traffic Insurance Tax for electricity powered vehicles as of 1 March 2022.

All OECD countries except Canada, Colombia, Costa Rica, Germany, Mexico, New Zealand and Sweden, reported the application of specific tax rates and/or specific tax bases for commercial vehicles (lorries, trucks, heavy goods vehicles, buses, utility vehicles). Criteria for assessing these taxes include the weight, the loading capacity, the number of axles and the type of vehicle (e.g. semi-trailers).

4.3. Taxation of road fuels

4.3.1. The level of taxation of road fuels is generally high in OECD countries

Excises on transport fuels exist since the first half of the 20^th century. Their introduction was originally motivated primarily if not exclusively by non-environmental objectives, such as general revenue generation or to finance infrastructure spending. However, over time, fuel taxes have gradually taken on an environmental dimension. Given their often high level, taxes on road fuels are bound to discourage the use of fossil fuels at some point, which has an indirect effect on CO₂ emissions, even if their rates are not motivated by environmental considerations and hence the implied carbon pricing structure is not ideal. These taxes may offer an effective price-based instrument to pursue environmental objectives. For example, 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. On the other hand, 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 still globally very low compared to diesel and gasoline.

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 (OECD, 2017[9]). Although there are large differences between countries, the level of taxation for road fuel relative to the base is generally high. According to IEA figures (International Energy Agency, 2022[10]), for premium unleaded gasoline, for instance, the total tax burden (mainly excise plus VAT) exceeds 40% of the consumer price in all the OECD countries, except Australia, Canada, Chile, Costa Rica, New Zealand, Poland, Türkiye and the United States (see Annex Table 4.A.4). The lowest percentages of taxes as a share of the consumer price for unleaded gasoline are recorded in the United States (14.2%), Türkiye (20%) and Canada (29.1%). The highest rates are recorded in Ireland (62.3%), Israel (60.2%) and Finland (55.1%). Only one country, Colombia, does not apply the standard VAT rate to road fuels.

Excise levels1 for diesel fuel (Annex Table 4.A.5) are generally lower than those for gasoline in all OECD countries, except in Australia, Belgium, and the United Kingdom where the rates are the same, and in Switzerland where the excise duty for diesel is higher than for 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. However, 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 includes older, more polluting diesel vehicles.

In a few countries, the determination of the excise amount explicitly includes a CO₂ component for both unleaded gasoline and diesel fuel (Finland, Norway, Slovenia and Sweden).

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 through 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. On 14 July 2021, the European Commission presented a proposal to update the Energy Taxation Directive, introducing a new structure of tax rates based on the energy content and environmental performance of fuels and electricity and broadening the tax base by including more products and removing some of the current exemptions and reductions.

Excise taxes on transport fuels tend to be considerably higher than on other mineral oils and, more generally, than on fossil fuels used for other purposes (OECD, 2022[11]). 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[12]). All OECD countries, except 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.6). Israel applies the same excise rate to both products. Finally, the tax treatment of company car use is often more favourable, sometimes considerably so, than that of other car use (Harding, 2014[1]).

Excise rates on automotive fuels should not be considered in isolation when assessing the overall tax burden on road transport (van Dender, 2019[13]). 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 4.2 above).

4.3.2. A number of OECD countries have temporarily reduced tax rates on road fuels to counter rising energy costs

During the year 2022, as part of the measures to counter rising energy costs, a number of OECD countries (Australia, Belgium, Canada, Hungary, Germany, Hungary, Korea, Netherlands, Poland, Slovenia, Spain and Sweden) reported a temporary reduction in the taxation of unleaded gasoline and automotive diesel (see country notes to Annex Table 4.A.4 and Annex Table 4.A.5). These take the form of reductions in the excise rates in all these countries. Poland has also reduced its VAT rate on some motor fuels from 23% to 8%. Korea reported a reduction in the taxes on unleaded gasoline only.

4.4. Aviation fuels are often subject to tax exemptions

This section provides and overview of 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.6 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 that operate a VAT or subject to a full refund of input VAT (Chile) - except in Colombia, where it is subject to the reduced VAT rate of 5%. The provision of aviation fuels for domestic non-commercial or pleasure flights is taxed at the standard VAT rate in all OECD countries with a VAT, except in Colombia where it is subject to the reduced VAT rate of 5%. In the United States, 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). 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.

Annex Table 4.A.6 shows that all OECD countries also exempt aviation fuels from excise duties when used 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, Costa Rica, Japan, Norway, Slovenia, Switzerland and the United States. The landscape is more diverse for aviation fuel used for non-commercial and pleasure flights, which is subject to excise duties in 20 OECD countries for international flights (Austria, Belgium, Czech Republic, Denmark, Estonia, Finland, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Netherlands, Poland, Portugal, Slovenia, Spain and Sweden) and in all OECD countries (except Chile, Colombia, Iceland, Israel, Korea, Mexico, Norway and New Zealand) for domestic flights. The United States reported a tax reduction as part of measures in response the Covid-19 crisis: the federal fuel excise tax on jet fuel used in commercial aviation was suspended from 28 March to 31 December 2020.

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[14]) 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 (Teusch and Ribansky, 2021[15]). The Chicago Convention is not applicable to domestic air transport and therefore nothing prevents countries from taxing aviation fuels on domestic flights.

Reaching climate neutrality by mid-century requires that all sectors, including aviation, cut emissions strongly. Recent research suggests that, like for other transport fuels, carbon price signals in the form of kerosene taxes, may support an orderly transition in aviation. A gradually increasing tax on kerosene could strengthen the incentives for investment and innovation in clean aviation technologies and provide implementing countries with tax revenues that could be used to support clean investment and innovation, while addressing competitiveness and equity issues (Teusch and Ribansky, 2021[15]).

Annex 4.A. Taxes on vehicles

Annex Table 4.A.1. Taxes on the Purchase and Registration of Motor Vehicles

Country	Taxes/Malus1	Criteria determining the tax base and/or amount Bonus/Malus	Rebates/Bonuses/Exemptions2
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 69 152 (in 2021-22), tax inclusive (including GST) or AUD 79 659, 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) Weight CO2 emissions (subnational)	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 vehicles 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. In some States/Territories electric or low-CO2 emission vehicles are exempt from the stamp duty /are subject to reduced rates of stamp duty
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 107 grams WLTP (Worldwide harmonised light-duty vehicles test procedure) for passenger cars and by 160 grams WLTP for small lorries (up to 3,5 tons), divided by 5. The rate cannot exceed 60%. For CO2 emissions above 185g/km WLTP for passenger cars or 238 g/km WLTP for small lorries, the tax increases by EUR 60 for each g/km exceeding the limit. 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: fixed rate of 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 European Emission Standards. The tax for leased vehicles is calculated based on the engine power of the vehicle. Walloon Region: for cars, mixed cars, minibuses and motorcycles, 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 on the basis of 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. As from 1 January 2022 vehicles designated to the transport of goods with a maximum authorised mass of more than 3.5 tonnes are not subject to the Entry into Service Tax. Brussels Capital Region: for passenger cars, the applicable tax rate depends on the engine power of the vehicle, which is derived from either the so-called fiscal horsepower (based on the total cylinder capacity of the vehicle) or the kW (kilowatt) value of the vehicle. When the applicable tax rate varies between these two parameters, the highest tax rate applies. The tax rate is also subject to a reduction based on the age of the vehicle. Rates vary between 61.50 EUR and 4.957 EUR. For hybrid vehicles, the applicable tax rate is derived from the engine power of the combustion engine. For electric cars, the applicable tax rate is set at 61.50 EUR.	Value Age of vehicle Engine power Cylinder capacity Environmental characteristics (incl. CO2 emissions) Electric propulsion Type of fuel/gas Malus	All regions provide exemption of the Entry into service tax for certain vehicles used by public authorities and vehicles for disabled people and war invalids. Flemish Region: An exemption of the Entry into Service Tax is granted for purely electric vehicles. An age correction is applied for the Entry into Service Tax for used cars in a progressive scale from 90% to 10% of the registration tax or for a lump sum depending on the age of the vehicle. A flat tax rate of EUR 46.23 applies for vehicles that have been in traffic for at least 30 years. There is a rebate for cars entirely or partially powered by Liquefied Gas Petroleum. Walloon Region: for cars, mixed cars, minibuses and motorcycles older than 15 years, an age correction applies. The age is counted as from the first registration of the vehicle and provides the basis for a reduction of the tax amount on a progressive scale form 90% to 10%. Brussels Capital Region: Light goods vehicles up to and including a maximum permissible laden weight of 3.5 tons, as well as camping cars, are not subject to the Entry into Service Tax.
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 as follows: 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 (Green Levy): vehicles (including station wagons, vans and sport utility 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. Each province and territory may also levy taxes or fees on the sale and registration of motor vehicle sales.	Value Air conditioning Fuel efficiency Malus Bonus CO2 emissions	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. The Excise Tax on Fuel Inefficient Vehicles does not apply to pickup trucks, vans equipped to carry 10 or more passengers, ambulances and hearses. 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. Incentives for Zero-Emission Vehicles (iZEV) Program - point-of-sale incentive of up to CAD 5 000 for Canadians and Canadian businesses (subject to funding availability) who buy or lease an eligible zero-emission vehicle. Eligibility requirements for the Program are based on the manufacturer’s suggested retail price (MSRP) of the vehicle and the vehicle’s all electric range.] Several provinces and territories may also offer bonuses for zero-emission vehicles ranging from CAD 2 500 – CAD 7 000. Eligibility requirements vary by province/territory. However, several provinces/territories (such as Nova Scotia, New Brunswick, and Prince Edward Island) mirror the requirements of the iZEV Program. Provincial/territorial incentives can be combined with the iZEV incentive.
Chile	VAT: 19% 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. Excise tax on emissions from new motor vehicles: an excise based on urban performance, sale price and nitrogen oxide emission of the vehicle.	Value Fixed fee Environmental characteristics	VAT: used cars are exempt with some exceptions Excise tax on emissions exemptions: transport of passenger vehicles (more than 9 seats); taxis; some pic-up trucks, tractors, electric vehicles, police and ambulance cars.
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.	Value Type of vehicle
Costa Rica	VAT: 13% Vehicle registration fee: calculated on fiscal value Registry fees and stamps: calculated on fiscal value Tax on transfer of used motor vehicles: 2.5% calculated on fiscal value.	Value Type of vehicle (brand, year, style and car body)
Czech Republic	VAT: 21% Registration fee: CZK 300 or 500 for motorcycles (depending on cylinder capacity); CZK 800 for other motor vehicles. The fee includes the registration plate. Environmental surcharge: No surcharge – Euro 3 and higher standard fulfilled; CZK 3 000 for Euro 2 fulfilled; CZK 5 000 – Euro 1 fulfilled. Permit fee on non-standard motor vehicles	Value Cylinder capacity Electric/Hydrogen fuel CO2 emissions Malus	Full battery electric vehicles (BEV), fuel cell electric vehicles (FCEV) and vehicles with alternative powertrains (electric or hydrogen) with CO2 emissions up to 50g/km are exempt from the registration fee
Denmark	VAT: 25% Vehicle registration tax: payable on first registration of the vehicle. Graduated tax rates according to the value of the vehicle (price excluding the tax but including VAT): below DKK 65 800 – 25% of the value, between DKK 65 800 and 204 600 – 85% of the value, and above DKK 204 600 – 150 % of the remainder. Fee based on CO2 emissions. For CO2 emissions below 121 CO2 g/km the rate is DKK 253 per g/km, for CO2 emissions between 121 to 155 CO2 g/km the rate is DKK 506 per g/km and for CO2 emissions above 155 CO2 g/km the rate is DKK 961 per g/km. The total tax amount is reduced by DKK 21 900.	Value CO2 emissions Battery capacity	Low- and zero-emission vehicles receive a tax advantage in the registration tax compared to conventional vehicles. In 2022 the registration tax for zero-emission vehicles is discounted to 40% of the full tax, and then further reduced with a flat fee of up to 167.500 DKK. For low-emission vehicles, the registration tax is discounted to 50% of the full tax, and then further reduced with a flat fee of up to 48.750 DKK. The value before tax is reduced based on the battery capacity. In 2022 the deduction is DKK 1 300 per kWh (for a maximum of 45 kWh).
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 0% of the general consumer price of the vehicle for cars emitting 0g/km 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 weighing over 2 500 kg. For motor cycles rates vary from 9.8% to 24.4% according to the cylinder capacity; the tax base is generally the retail value.	Value CO2 emissions Utilisation Cylinder capacity Type	Exemption for people with disabilities, taxis, motor homes, cars used for veterinary purposes, rescue vehicles and funeral cars.
France	VAT: 20% Fixed tax: due for each issue of a registration certificate for a land vehicle. It applies to any land vehicle subject to the registration obligation, whether or not it has an engine. Its amount is equal to EUR 11. Regional tax on motor vehicles: based on horsepower. Rates vary between EUR 33 and EUR 60 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). Tax on transport vehicles of categories N, M2 and M3: due for any issue of a registration certificate following a change of ownership of a vehicle intended for the transport of goods or passengers if it has at least nine seats. The rate of the tax is determined according to a scale based on the technically permissible laden mass of the vehicle. Tax on carbon dioxide emissions (« CO2 malus »): CO2 emission component of the tax varies from EUR 0 for vehicles emitting less than 128g CO2/km to EUR 40 000 for vehicles emitting more than 223g CO2/ km. (CO2 emissions are determined according to the Worldwide harmonised light-duty vehicles test procedure 6 WLTP). The tax is not applicable to vehicles belonging to disabled people. Mass tax in running order (malus by weight) equal to EUR 10 /kg exceeding the threshold of 1 800 kg. The horsepower component of the tax (vehicles that have not been subject to an EU-type approval) varies from EUR 1 000 (5HP) to EUR 40 000 (25HP).	Value Engine power Weight Utilisation Age of vehicle CO2 emissions Type of fuel Electric propulsion Bonus Malus	Fixed tax: The issuance of certificates for collector vehicles is exempt. Regional tax on motor vehicles: Any vehicle whose energy source is exclusively electricity, hydrogen or a combination of the two is exempt in all regions. Hybrid electricity/fuel vehicles or those fuelled with natural gas, liquefied petroleum gas or superethanol E85 may be subject to a reduced tax rate or an exempition from the Regional tax. When the energy source has been modified since the last registration certificate was issued and subject to the regional tax to include superethanol E85, the benefit of the zero rate is capped at a reduction of EUR 750 of the amount of the tax. Wheelchair-accessible vehicles and, within the limit of one vehicle per beneficiary, vehicles whose owner or child is a holder of the "mobility inclusion" card bearing the mention "disability" are exempt from the tax, as are vehicles whose energy source is exclusively electricity, hydrogen or a combination of the two. Tax on carbon dioxide emissions: limited to a single vehicle with at least five seats, households responsible for at least three children benefit from a reduction in the CO2 emission rate of 20 grams per kilometre or one administrative horsepower (HP) per child. Legal entities acquiring a vehicle with at least eight seats benefit from a reduction in their CO2 emissions equal to 80 grams per kilometre (or 4 HP). Vehicles specially equipped to run on E85 superethanol, known as "flex fuel", whose CO2 emissions do not exceed 250 grams per kilometre (or whose administrative power does not exceed 12 HP), benefit from a reduction of 40% of their emission rate (or 2 HP). For vehicles that have already been registered (imported used vehicles and vehicles converted into passenger vehicles), the amount of tax due is reduced by 10% for each twelve-month period since the vehicle was first registered. The same applies to the reductions for households with at least three children (200 kg per child), for legal entities acquiring a vehicle with at least eight seats (400 kg). A ceiling ensures that the cumulative CO2 and weight “malus” does not exceed the maximum amount of the CO2 penalty (EUR 40 000 in 2022 and EUR 50 000 in 2023). An ecological bonus provides support for the purchase or the renting of a new or second-hand electric or hydrogen vehicle or of a new rechargeable hybrid vehicle (see Table 4.A.2.)
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 Bonus Electric propulsion	A purchase subsidy is available for electric and hybrid vehicles (see Annex Table 4.A.2).
Greece2	VAT: 24% Registration tax: rate varies - From 3.8% up to 180% of the taxable value, according to a progressive scale on the taxable value (retail price before taxes) based on CO2 emissions and Euro emissions standards. -. From 5% to 20% 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.	Value Cars: value (retail price before taxes), CO2 emissions, “Euro” emissions standards, Electric propulsion Lorries: weight, emissions standards, body type. Motorcycles: cylinder capacity	Registration tax: exemptions apply as follws Hybrid cars are relieved from the registration tax by 50% or 75% depending on CO2 emissions. Electric cars are not subjected to registration tax Cars used by public authorities Cars used by persons with disabilities. 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. Ambulances used by Non Profit Organisations for providing services on behalf of National Center for Emergency Assistance.
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 (up to 90%). Reduced rate is levied on hybrid cars and HUF 0 is levied on electric cars. Transfer of motor vehicles: the rate of duty is determined based on the basis of engine capacity (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).	Value Engine type Cylinder capacity Engine power Polluting emissions Type of fuel Age of vehicle 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 5 187 on initial registration and ISK 2 183 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	A temporary VAT exemption with a cap applies for the importion 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 are exempt from the Motor Vehicle Excise Duty.
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 more than 4 seats. For the CO2 element of the charge, rates vary from 7% of the value of such a vehicle with CO2 emissions of up to 50 g/km to 41% for such a vehicle with CO2 emissions above 190 g/km. The NOx element of the charge is EUR 5 per mg/km for the first 40 mg/km, EUR 15 per mg/km for the next 40 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 of vehicle Max laden mass Body type	Registration tax: Relief for new series production electric vehicles: subject to a maximum of EUR 5 000 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 vehicles with a weight not exceeding 3500 kg are taxed at 83% of the value. An 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 000NIS)/vehicle price. Taxi < 3 500 kg are taxed at 8%. Taxi >3 500 kg is taxed at 0%. Commercial vehicles between 3500 kg and 4500 kg are taxed at 72% of their value but not eligible for a rebate. Commercial vehicles > 4500 kg – 0%.	Value Weight Polluting emissions Electric propulsion Safety system Engine power	Purchase Tax: 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 16 927. Hybrid vehicles - Pollution level 1 or 2 –; battery capacity > 3 KWH and green score < 100 – 20% are taxed at a rate of 83%. Plug-in Hybrid vehicles are taxed at a rate of 40% but the tax benefit is capped at ILS 4 000. 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% Vehicle Registration Tax (Imposta Provinciale di Trascrizione IPT): based on the engine power of the vehicle, i.e. EUR 150 on the first 53kw + EUR 3.51 per kw above 53kw. A surcharge is determined by the provinces (from 0% to 30%) Ecotax: 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.	Engine power CO2 emissions Bonus Malus	Vehicle Registration Tax: a reduction of the IPT is granted in some provinces for vehicles for people with disabilities. Ecotax: exemption for special purpose vehicles such as vehicles for people with disabilities. Vehicles emitting less than 20 gCO2/km (typically BEVs) receive a EUR 4 000 subsidy and vehicles emitting between 20–60g CO2/km (typically PHEVs) receive a EUR 1 500 subsidy
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% (calculated on the vehicle value inclusive of the Individual Consumption Tax and the Education tax). Individual Consumption Tax: 5% of the manufacturer’s price on Taxable objects: passenger cars (excluding those of up to 1 000cc), camping cars, two-wheeled vehicles, electric passenger cars (Pick-up vehicles are not subject to ICT and Education Tax). A temporary reduction of 3.5% applies from 1 July 2020 to 31 December 2022 (not exceeding 1 000 000 KRW). Education Tax: 30% on the amount of the Individual Consumption Tax Acquisition Tax: 2-7% of the retail price excluding VAT	Value Cylinder capacity Electric propulsion Bonus	Exemptions/relief from Individual Consumption 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. Rebate for hybrid and electricity powered vehicles: relief of the Individual Consumption Tax not exceeding KRW 1 000 000 (hybrid) and KRW 3 000 000 (electric) and KRW 4 000 000 (hydrogen electric). Exemptions from acquisition tax: cars used by persons with disabilities, cars used by parents having at least 3 children, small cars for non-commercial activities A bonus is provided upon first registration of electric vehicles (BEVs, HEVs, PHEVs and FCEVs).
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 Electric propulsion Bonus	Electric vehicles are exempt from the vehicle registration fee A bonus is provided upon first registration of electric vehicles
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 14.96 Euro to 598.92 Euro.	Value Age of vehicle Type of fuel CO2 Emissions	Registration fee: rebate for people with disabilities (only owners of passenger cars - once every 3 years): 90% rebate on registration fee for owner with a disability percentage of 75-100% 75% rebate on registration fee for owner with a disability percentage of 60-70% 50% rebate on registration fee for owner with a disability percentage of 45-55%
Luxembourg	VAT: 17% Registration Tax (Timbre de chancellerie): EUR 50	Value Electric propulsion Bonus	Bonus system: purchasers of new d hydrogen powered vehicles and full electricity powered vehicles are entitled to a bonus of EUR 8 000 (the bonus is reduced to EUR 3 000 for electricity powered vehicles whose consumption exceeds 18kwh/100km).
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 864 750.45 (for 2022), a discount applies at 7% of the difference between the sales price and the above mentioned threshold. These amounts are updated every year.	Value Electric propulsion	New Vehicles Tax: Exemption of 100% of the tax for vehicles with value of up to MXN 292 552.57 Exemption of 50% of the tax for vehicles with value from MXN 292 552.58 to MXN 370 566.61 Exemption of 100% of the for hybrid electricity powered vehicles or vehicles powered by rechargeable electric batteries. Trucks with a load capacity of up to 4 250 kilograms, including those with a maximum capacity of three passengers and trailers and semi-trailers are subject to the rate of 5%.
Netherlands	VAT: 21% Registration Tax: for passenger cars, fully based on CO2 emissions and the type of motor fuel used. For passenger cars, the registration tax is progressive and varies between EUR 376 and EUR 448 per g/km exceeding the level of 1g/km. Passenger cars using diesel are charged with an additional EUR 86.67 per g/km exceeding the level of 75 g/km. Registration tax for motorcycles and delivery vans is based on the value of the vehicle.	Value CO2 Emissions Type of fuel Electric propulsion	Registration Tax: 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 and 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.	Value Vehicle type Cylinder capacity CO2 emissions Electric propulsion Weight	Road user charges: Electric vehicles are currently exempt from road user charges. From 1 April 2022, the Clean Car Discount is based on vehicle's CO2 emissions. Vehicles with zero or low emissions will qualify for a rebate and those with high emissions incur a fee.
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.	Value Weight CO2 emissions NOx emissions Type of fuel Electric range	Electricity powered vehicles are exempt from the Registration Tax and are subject to a zero VAT rate. Plug-in hybrid vehicles (both electric and combustion engine, with external charging) benefit from a rebate from Registration Tax: 15% of the total weight is not included in the tax base. The weight deduction is differentiated by electric range. Flexifuel vehicles (which can use fuel with at least 85 pct. Ethanol) benefit from a rebate on the Registration Taks 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 following shall also be subject to excise: 1) making design changes to a motor vehicle other than passenger car, registered in the territory of Poland, modifying the type of this vehicle so that it becomes a passenger car; 2) acquisition or possession of a passenger car which has not been previously registered in the territory of Poland. 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. Tax on civil law transactions: tax on the contract of sale of the vehicle. The buyer is required to pay the tax. The tax rate is 2% of the market value of the vehicle.	Value Cylinder capacity Electric/hydrogen propulsion Market value	Excise Duty: Are exempt from the Excise Duty: certain types of ambulance vehicles; electric, hybrid (plug-in) with engine capacity of 2 000 cubic centimetres or less and hydrogen fuelled vehicles (the exemption for hybrid vehicles is temporary applies until 31 December 2022); passenger cars brought into in Poland permanently or returning from a temporary stay in the EU or EFTA (under certain conditions). Tax on civil law transactions: Contracts of sale are not subject to the tax to the extent that they are subject to VAT or if at least one of the parties is exempt from VAT for this transaction.
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	Exemption: vehicles owned by the State (central, regional or local administration), fire brigades, foreign States, diplomatic and consular missions, international organisations and European agencies. Transfers of permanent residence; vehicles for persons with disabilities; vehicles acquired for transport of families with three or more children benefit from a exemption of 50%, passenger vehicles for rental benefit from an exemption of 40%, taxi services benefit from an exemption of 70% of the tax. Plug-in hybrid vehicles with an electric range at least 50km, CO2 emissions that not exceed 50 gr/km benefit from a tax reduction of 25%. Vehicles exclusively natural gas benefit from a tax reduction of 40%. Electric vehicles or moved by renewable energies, and ambulances and heavy vehicles (above 3.500 kg) are not subject to motor vehicle tax.
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. The minimum fee is 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). Electric cars are 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 per vehicle.	Value Engine power Residual value Type of fuel Electric propulsion	Administrative fees: Persons with disabilities: 50% rebate (max. 100 EUR) in administrative fee Hybrids, CNG, LNG vehicles: 50% rebate in administrative fee Family vans: 50% rebate in administrative fee with maximum power of engine of 110 kW for holders that have at least 4 children in parenting. 100% rebate for state authorities, higher territorial units, budget organisation, diplomats, Court of justice, prosecution, police, Slovak red cross and legal person wholly owned by state authority
Slovenia	VAT: 22% Motor vehicle tax is levied on passenger motor vehicles which are put into circulation for the first time or are registered in the Republic of Slovenia for the first time. The Motor Vehicle Tax is also levied on motor vehicles that are subsequently converted into passenger motor vehicles. Such tax is assessed by the tax authority based on the received Motor Vehicle Tax return (in electronic form via eDavki). The person liable to declare and pay tax (hereinafter referred to as the taxable person) is the motor vehicle manufacturer and/or the person that acquires the vehicle in another EU Member State and/or the importer of the motor vehicle and/or the person whose motor vehicle has been converted and the motor vehicle tax for that vehicle has not been paid. The tax base is determined according to the type of motor vehicle. The criteria for determining the tax base according to the type of individual motor vehicle are: the type of fuel used for propulsion, CO2 emissions from combined driving expressed in g/km, engine power expressed in kilowatts (kW), and the environmental category defining the EURO emission standard. The data for determining the tax base are specified in the certificate of conformity, in the register of registered vehicles of the ministry responsible for transport prescribed by the law governing motor vehicles, in the records of the financial administration or in another authentic document containing data for determining the tax base. When determining the tax according to CO2 emissions, the data on CO2 emissions according to the WLTP are taken into account. For motor vehicles that do not have data on CO2 emissions according to WLTP, the converter is taken into account. After the Motor Vehicle Tax return process is completed, the taxable person may register the motor vehicle with the registration authority.	Value CO2 emissions EURO emissions standards Engine power	Are exempt from the Motor Vehicle Tax: special vehicles for transport of deceased persons; fire-fighting vehicles and civil protection 40 vehicles; vehicles for transport of persons with disabilities; vehicles for families with three or more children; exported and supplied vehicles prior to their first registration; intervention ambulances; historic vehicles; sports vehicles used only for racetrack;, vehicles of diplomatic and consular representations accredited to Slovenia and international organizations. The tax on purely electric motor vehicles and other motor vehicles without CO2 emission is 0 EUR. These tax exemptions listed also apply to the financial leasing of these vehicles.
Spain	VAT: 21% Vehicle Registration Tax (VRT) is based on CO2 emissions. Rates are as follows: 0% (emissions up to 120 g CO2/km); 4,75% (emissions between 120 g CO2/km and 160 g CO2/km); 9,75% (emissions between 160 g CO2/km and 200 g/km) and 14,75% for vehicles emitting more than 200 g CO2/km.	Value CO2 emissions	Vehicle Registration Tax: exemptions apply to taxis; driving school vehicles; rental service vehicles; vehicles acquired and used by people with disabilities; vehicles with special diplomatic registration; transfer of vehicles in the case of change of residence of the vehicle’s owner.
Sweden	VAT: 25%	Value CO2 emissions Electric propulsion Bonus Malus	A bonus-malus system was introduced on 1 July 2018. Cars and light trucks/buses emitting up to 60g CO2/km according to WLTP receive a “climate bonus”. CNG cars and light trucks/buses receive a bonus of SEK 10 000 independent of the CO2 emissions. For electric vehicles (BEVs) with zero CO2 emission, the bonus is SEK 70 000. Plug-in hybrids (PHEVs) with a CO2 emission of 1g CO2/km receive a bonus of SEK 44 417 and for every gram of CO2 above 1g CO2/km and up to 60g, the bonus is reduced by SEK 583 to SEK 10 020 at 60g/km.
Switzerland	VAT: 7.7% Automobile tax: 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 tax 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 automobile tax
Türkiye	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	Special Consumption Tax: 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 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 and licensing of a motor vehicle in the United Kingdom	Flat rate	Vehicle First Registration Fee: People with disabilities 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. Taxable tire tax: 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. Some jurisdictions impose a “malus” that is added to the regular purchase/registration taxes and duties

2. 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. For the purposes of this table, “bonuses” are direct subsidies provided by jurisdictions to the purchasers of less or non-polluting vehicles. This table does not include specific VAT rebates of subsidies to businesses.

Source: national delegates. Position as at 1 January 2022.

Annex Table 4.A.2. Taxes on the purchase and Registration of Selected New Vehicles (in USD)

Country	Category A	Category B	Category C	Category D
Australia (Canberra)
Selling price (before tax)	33 000	55 000	23 000	50 000
GST 10%	3 300	5 500	2 300	5 000
Luxury tax	Not available	Not available	Not available	Not available
Registration fee	Not available	Not available	Not available	Not available
Stamp duty	Not available	Not available	Not available	Not available
Price (All Taxes Included)	Not available	Not available	Not available	Not available
Austria (Vienna)
Selling price (before tax)	33 000	55 000	23 000	50 000
Bonus (-)	(-) 3 550	(-) 3 550	(-) USD 1 480	-
VAT 20%	6 600	11 000	4 600	10 000
New Car Registration Tax	-	-	8 045	25 310
Vehicle Registration Fee	220	220	220	220
Price (All Taxes Included)	36 270	62 670	34 385	85 530
Belgium (Brussels)
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 21%	6 930	11.550	4.830	10.500
Entry into service tax	73	73	2.933	5.866
Price (All Taxes Included)	40 002	USD 66.622	30.762	66.366
Canada (Ottawa)
Selling price (before tax)	33 000	55 000	23 000	50 000
GST 5%	1 650	2 750	1 150	2 500
Provincial part of HST 8%	2 640	4 400	1 840	4 000
Air conditioning tax (included in the GST/HST base)	80	80	80	80
Tax on Fuel Inefficient Vehicles (included in the GST/HST base)	0	0	0	0
Incentives for Zero-Emission Vehicles (iZEV) Program (The dealer must apply taxes and fees to the purchase or lease before applying the incentive.)*	- 3 987	0	0	0 (not applicable)
Price (All Taxes Included)	33 382	62 230	26 070	56 580
Chile (Santiago)*
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 19%	6 270	10 450	4 370	9 500
Excise tax on emissions from new motor vehicles	0	0	172	1 306
Price (All Taxes Included)	39 270	65 450	27 542	60 806
Colombia (Bogotà)
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT (A, B, C 5%; D 19%)	6 270	10 450	4 370	9 500
Vehicle Registration Fee	112	112	112	112
National Consumption Tax	5280	0	1840	8000
Price (All Taxes Included)	40 042	57 862	26 102	67 612
Costa Rica (San José)*
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 13%	Exempt	7 150	2 990	6 500
Vehicle Registration Fee	2 732	12 804	6 734	9 640
Price (All Taxes Included)	35 732	74 954	32 724	66 140
Czech Republic (Prague)
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 21%	6 930	11.550	4.830	10.500
Registration fee	0	0	0	0
Price (All Taxes Included)	39 930	66 550	27 830	60 500
Denmark (Copenhagen)
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 25%	8 250	13 750	5 750	12 500
Deduction in value liable to registration duty for battery capacity	- 9 305	- 9 305	-	-
Value liable to registration tax	31 945	59 445	28 750	62 500
Value-based registration tax	20 874	61 735	18 158	66 317
CO2-based registration tax	-	-	4 628	29 158
General deduction	- 3 483	- 3 483	- 3 483	- 3 483
Registration tax before further deductions for zero-emissions vehicles	17 390	58 251	19 302	91 992
Low- and zero-emission vehicles tax rebate	- 17 390	- 58 251	-	-
Total registration tax	0	0	19 302	91 992
Price (All Taxes Included)	41 250	68 750	48 052	154 492
Estonia (Tallinn)
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 20%	6 600	11 000	4 600	10 000
Vehicle Registration Fee	132	132	132	132
Price (All Taxes Included)	39 732	66 132.16	27 732	60 132
Finland (Helsinki)
Selling price (before tax)	33 000	55 000	23 000	50 000
Bonus	- 2 376		-	-
VAT 24%	7 920	13 200	5 520	12 000
Car tax	0	0	2 684	49 511
Price (All Taxes Included)	38 553	68200	31 204	111 511
France (Paris)*
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 20%	6 600	11 000	4 600	10 000
Bonus/Malus	- 11 245	- 11 245	- 3 049	40 655
Taxes on registration certificates	11	11	11	11
Price (All Taxes Included)	28 366	54 766	24 562	100 666
Germany (Berlin)*
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 19%	6 270	10 450	4 370	9 500
Bonus	- 6 316	- 5 264	- 4 737	0
Price (All Taxes Included)	32 954	60 186	22 633	59 500
Greece (Athens)
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 24%	7 920	13 200	5 520	12 000
Bonus	- 6 000	- 6 000	0	0
Registration tax	0	0	3 053	24 784
Price (All Taxes Included)	34 920	62 200	31 573	86 784
Hungary (Budapest)
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 27%	8 910	14 850	6 210	13 500
Duty on transfer	0	0	339	841
Vehicle Registration tax	0	0	251	1 320
Price (All Taxes Included)	41 910	69 850	29 797	65 661
Iceland (Reykjavik)*
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 24%	0	915	2 168	19 663
Motor vehicle excise duty	0	0	1 783	31 930
Vehicle registration fee	41	41	41	41
Price (All Taxes Included)	33 041	55 956	26 991	101 634
Ireland (Dublin)
Selling price (before tax)	USD 33 000	USD 55 000	USD 23 000	USD 50 000
VAT 23%	7 590	12 650	5 290	11 500
Vehicle Registration Tax	0	1 765	3 698	20 618
Price (All Taxes Included)	40 590	69 415	31 988	82 118
Israel (Tel Aviv)
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 17%	5 610	9 350	3 910	8 500
Purchase Tax	10 440	28 700	19 090	41 500
Price (All Taxes Included)	49 050	93 050	46 000	100 000
Italy (Rome)
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 22%	7 260	12 100	5 060	11 000
Registration Tax	490	1368	389	1 017
Ecotax	0	0	0	2 500
Bonus	- 4 000	- 4 000	0	0
Price (All Taxes Included)	36 750	64 468	28 449	64 517
Japan (Tokyo)
Selling price (before tax)	33 000	55 000	USD 23 000	50 000
VAT 10%	3 300	5 500	2 300	5 000
Motor Vehicle Tonnage Tax	0	0	448	560
Environmental Performance Excise	0	0	0	1500
Automobile tax	227	227	328	146
Price (All Taxes Included)	36 527	60 727	26 076	57 206
Korea (Seoul)*
Selling price (before tax)	33 000	55 000	23 000	50 000
Individual Consumption Tax (ICT)	0	0	0	-
Education Tax (30% ICT)	0	0	0	-
VAT 10% (on selling price + Individual Consumption Tax + Education Tax)	3 300	5 500	2 300	5 000
Acquisition Tax	1 086	2 626	1 260	3 500
Price (All Taxes Included)	37 386	63 126	26 560	58 500
Latvia (Riga)
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 21%	6 930	11 550	USD 4 830	10 500
Bonus	- 5 325	- 5 325	- 2 663	0
Vehicle Registration Fee	0	0	52	52
Natural Resource Tax	65	65	65	65
Price (All Taxes Included)	39 995	66 615	27 895	60 565
Lithuania (Vilnius)*
Selling price (before tax)	33 000	55 000	23 000	50 000
Bonus (after registration)	5 917	5 917	-	-
VAT 21%	39 930	66 550	27 830	60 500
Registration Fee: - Flat registration fee - Registration fee based on CO2 emissions	17 -	17 -	17 -	17 334
Price (All Taxes Included)	34 030	60 650	27 847	60 851
Luxembourg (Luxembourg)*
Selling price (before tax)	33 000	55 000	USD 23 000	USD 50 000
VAT 17%	5 610	9 350	USD 3910	USD 8 500
Bonus	- 9 467	- 9 467	0	0
Registration Tax	59	59	59	59
Price (All Taxes Included)	29 202	54 942	26 969	58 559
Mexico (Mexico)*
Selling price (before tax)	33 000	55 000	23 000	50 000
New vehicles tax	0	0	0	2 500
VAT 16%	5 280	8 800	3 680	8 400
Price (All Taxes Included)	38 280	63 800	26 680	60 900
Netherlands (The Hague)
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 21%	6 930	11 550	4 830	10 500
Registration Tax	0	0	14 246	68 829
Price (All Taxes Included)	39 930	66 550	42 076	129.329
New Zealand (Wellington)*
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 15%	4 950	8 250	3 450	7 500
Registration Fee	160	160	176	198
Clean car discount scheme	- 6 100	- 6100	- 1 907	3 660
Price (All Taxes Included)	38 110	63 410	26 626	57 698
Norway (Oslo)
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 25%	0	0	5 750	12 500
Registration Tax	0	0	18 700	61 500
Price (All Taxes Included)	33 000	55 000	47 450	124 000
Poland (Warsaw)*
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 23%	7 590	12 650	5 290	11 500
Excise Duty	0	0	356	9 300
Tax on civil law transactions	660	1 100	460	1 000
Price (All Taxes Included)	41 250	68 750	29 106	71 800
Portugal (Lisbon)
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 23%	7 590	12 650	5 290	11 500
Motor Vehicle Tax (ISV)	0	0	2 830	2 314
Price (All Taxes Included)	40 590	67 650	31 120	63 814
Slovak Republic (Bratislava)
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 19%	6 600	11 000	4 600	10 000
Plates fee	40	40	740	4 615
Price (All Taxes Included)	39 640	66 040	28 240	64 615
Slovenia
Selling price (before tax)	33 000	55 000	USD 23 000	USD 50 000
Bonus (Eko found) refund	- 5 325	– 5 325
Motor Vehicle Tax	0	0	66	5 631
VAT 22%	7 260	12 100	5 075	12 239
Price (All Taxes Included)	34 935	61 775	28 141	67 870
Spain (Madrid)
Selling price (before tax)	33 000	55 000	23 000	50 000
Bonus	-	-	-	-
VAT 21%	6 930	11 550	4830	10 500
Registration Tax CO2 emissions)	0	0	0	7 375
Price (All Taxes Included)	39 630	66 550	27 830	67 875
Sweden (Stockholm)
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 25%	8 250	13 750	5 750	12 500
Bonus	- 8 161	- 8 161	0	0
Price (All Taxes Included)	33 089	60 589	28 750	62 500
Switzerland (Bern)
Selling price (before tax)	33 000	55 000	23 000	50 000
Automobile Tax 4%	0	0	920	2 000
VAT 7.7%	2 541	4 235	1 842	4 004
Fee for license plates and registration papers	109	109	109	109
Price (All Taxes Included)	35 650	59 344	25 871	56 113
Türkiye (Ankara)
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 18%	5 940	9 900	4 140	9 000
Special Consumption Tax (the tax base includes the VAT)	(60%) 23 364	(60%) 38 940	(80%) 21 712	(220%) 129 800
Price (All Taxes Included)	62 304	103 840	48 852	188 800
United Kingdom (London)
Selling price (before tax)	33 000	55 000	23 000	50 000
VAT 20%	6 600	11 000	4 600	10 000
Registration fee	69	69	69	69
Price (All Taxes Included)	39 669	66 069	27 669	60 069
United States (Washington DC)*
Selling price (before tax)	33 000	55 000	23 000	50 000
Sales tax (6%)	1 980	3 300	1 380	3 000
Registration fee (first time)	36	36	36	36
Electric Vehicle Credit	- 7 500	- 7 500	0	0
DC motor vehicle excise tax	0	0	460	2 700
Price (All Taxes Included)	27 516	50 836	24 876	55 736

Notes:

The purpose of this table is to allow a comparison of the level of taxation across member countries and not to reflect the actual local market prices. Therefore, to ease cross-country comparisons on the level of taxes it is assumed, for the purpose of this table, that the selling price before tax of the vehicles is the same in all countries.

To ease comparison between countries, the cars are divided into four categories of vehicles considered typical cars: SUV electric, Sedan hybrid, Sedan electric and Pick-up 4X4 fuel. For simplification purposes, all vehicles are supposed to have air conditioning and to be used for private use i.e. not for business purposes. The vehicle brands and models mentioned as examples in the descriptions below should be considered as examples only. If some of these specific models are not sold on a national market, the tax regime applicable is that of the vehicle whose technical specifications are the closest to those described for the different categories. The specifications for each category are as follows: Category A: SUV/Hatchback electric engine, Power 150 KW (204hp), Battery capacity 58 kWh, Consumption 17 kWh/100km, Weight 1730 kg, CO₂ emissions 0g/km, battery range over 400km, price USD 33 000 (example Volkswagen ID3 Performance). Category B: Sedan electric engine, Power 370 kW (496 hp), Battery capacity 82 kWh, Consumption 15 kWh/100km, Weight 1830 kg, CO₂ emissions 0g/km, battery range over 400km, price USD 55 000 (example Tesla Model 3 Long Range Dual Motor). Category C: Sedan hybrid electric/fuel engines, fuel engine with Cylinder capacity 1.8 litre, Power 121 kW (162 hp), unleaded gasoline 95-98 RON, Consumption 4.5 l/100 (combined) and electric engine with Power 53 kW (71hp), Battery capacity 1.3 kWh, Weight 1 800kg, CO₂ emissions 115g/km, battery range less than 10km, NOx emissions of 3 mg/km; price USD 23 000 (example Toyota Corolla Hybrid LE). Category D: Pick-up 4X4 with fuel engine, unleaded gasoline 95-98 RON, Cylinder capacity 3.5 litre V6, Power 300 kW (400 hp), Consumption 12.4 l/100, CO₂ emissions 296g/km, NOx emissions of 20 mg/km, Weight 2 200 kg; price USD 50 000 (example Ford F – 150 Ecoboost V6). Categories A, B and C are not equipped with four-wheel drive.

When local taxes, fees or duties apply, the table shows data for the capital of the country. It is not intended to reflect all specificities that may occur in the calculation of the taxes (e.g. specific tax base calculation rules such as possible inclusion of registration taxes in the VAT/GST base). In addition, relatively low registration taxes or an absence of such taxes do not necessarily reflect a general low taxation of vehicles as a whole. In some countries, low registration taxes can be compensated by higher annual taxes.

Bonuses mentioned in this table are subsidies from the government on the purchases of new cars designed to encourage people to buy vehicles with low or very low emissions.

Source: National delegates. Data as at 1 January 2022.

Annex Box 4.A.1. Country notes to Annex Table 4.A.2.

Canada. A battery electric vehicle as described in Category A would be under the Incentives for Zero - Emission Vehicles (iZEV) Program MSRP cap of CAD 60 000 for base models of SUVs, and it would be eligible for an incentive of CAD 5 000. A battery electric vehicle as described in Category B would be above the iZEV MSRP cap of CAD 55 000 for base models of cars (i.e. sedans) and would not be eligible for any incentives. Under the iZEV Program, conventional hybrid vehicles (i.e. no plug-in capabilities) as described in Category C are not eligible for incentives.

Chile. Excise tax amount not available. The tax base of the excise tax is calculated in accordance with the urban performance (km/lt), sale price and nitrogen oxide emissions (NOx; gr/km) of the respective vehicle.

Colombia. The Vehicle Registration Fee is subject to procedures that are carried out by the registration agencies and includes two charges: a charge set by the Ministry of Transportation and a charge whose amount is determined by municipal authorities. It is therefore not possible to determine an exact rate at the national level for the process of registering a vehicle. The rate shown in the table is the rate imposed in Bogotá D.C. Hybrid and electric cars are subject to lower rates of customs tax (5% and 0%, respectively).

France. Bonus. Ecological bonus makes it possible to receive, without any income condition, a help for the purchase or the rent of a new or second-hand electric or hydrogen vehicle or a new rechargeable hybrid vehicle. The amount is determined by a decree. 27% of the price up to EUR 6,000 / USD 6133.75 In addition, premium is granted for the purchase or leasing of a new car when its CO2 emissions are 127 g/km or less, in exchange for scrapping an old diesel or gasoline vehicle. The maximum premium is EUR 5000 (below 50 g/km): - EUR 5000 / USD 5111.46. Malus. Tax on carbon dioxide emissions (« CO2 malus »): EUR 40 000 / USD 40 655.16. Regional tax on motor vehicles: based on horsepower. Rates vary between EUR 33 and EUR 60 per horsepower according to the region.

Germany: The environmental bonus governed by public law depends on the vehicle type and the list price. Vehicles with electric engines: EUR 6 000 for vehicles with a maximum net list price of EUR 40 000 and EUR 5 000 for vehicles with a net list price between EUR 40 000 and EUR 65 000. Vehicles with plug-in hybrid electric/fuel engines: EUR 4 500 for vehicles with a maximum net list price of EUR 40 000 and EUR 3 750 for vehicles with a net list price between EUR 40 000 and EUR 65 000. This bonus does not reduce the taxable amount.

Greece. Bonus: Categories A and B: 20% for Price Before Tax (PBT) up 30 000 euros and 15% for PBT greater than 30.000. Max subsidy 6.000 euros. Individuals and companies; Category C: Not eligible to bonus. Bonus provided only for cars with CO₂ emissions ≤ 50gr/km; Category D: no bonus provided to fuel cars. Bonus will increase up to EUR 8 000 (30% of the price before taxes) in the b’ cycle of “Go Electric” subsidy scheme which will start by end of July 2022.

Iceland. The VAT relief up to a maximum of ISK 480 000 (USD 3,780) on purchase of a new plug-in hybrid electric vehicle was subject to the limited number of 15 000 vehicles. This quota was reached in April 2022 and the relief measure was abolished on 6 May 2022.

Italy. Vehicles emitting less than 20 gCO2/km (typically BEVs) receive a EUR 4 000 subsidy and vehicles emitting between 20–60g CO2/km (typically PHEVs) receive a EUR 1 500 subsidy.

Korea. The amounts of the Individual Consumption Tax (ICT administered by the Ministry of Finance) include the reduction for eco-friendly vehicles (electric and hybrid). The Acquisition Tax (administered by the Ministry of Interior and Safety, which has not directly provided the tax amounts shown in this table) is also subject to a reduction for eco-friendly vehicles.

Lithuania. Bonus is available until 1 June 2022 (or until funds are available).

Luxembourg. If the vehicle is first put into circulation no later than 31 December 2022 inclusive and the date of conclusion of the contract of sale or, in the case of leasing, of the contract for the hire or leasing of the vehicle, is between 1 April 2021 and 31 March 2022 inclusive:

(1) For pure electric self-propelled vehicles (BEV) with an electric energy consumption of up to 18 KWh/100 km, the amount of the bonus is EUR 8 000 (but not more than 50% of the cost excluding VAT) for passenger cars;

(2) For pure electric self-propelled vehicles (BEV) with an electric energy consumption above 18 KWh/100 km the amount of the bonus is EUR 3 000 (but not more than 50% of the cost excluding VAT) for passenger cars.

The bonus is not available any more for plug-in hybrid vehicles from 1 January 2022.

Mexico. The tax on new vehicles is part of the VAT base. Vehicles Category D: Pick-up trucks are considered a cargo vehicle, regardless of its value and use. The new vehicles tax is calculated with a rate of 5%.

New Zealand. Situation as at 1 April 2022.

Poland. Category A and B: tax exempted if the vehicle complies with the conditions to apply the exemption for electric vehicles i.e. the vehicle utilises for propulsion only electricity accumulated by connection to an external power source. Category C: reduced excise tax rate of 1.55% of the tax base. Category D: taxed with excise tax rate of 18.6% of the tax base. Tax on civil law transactions: Contracts of sale are not subject to tax to the extent that they are subject to VAT or if at least one of the parties is exempt from VAT for this transaction. Tax rate is 2% of the market value. Under “My Electrician” program, individual purchasers of electric cars can apply for a PLN 18 750 subsidy for cars with value up to PLN 225 000. For holders of the Large Family Card, the subsidy is PLN 27 000 and there is no price limit.

United States: the excise tax in Washington DC is based on the fuel efficiency (in miles per gallon) and weight in Pounds (Lbs). Secretariat calculations based on Washington DC Regulations. Full electric and plug-in hybrid vehicles are eligible for an income tax credit (Electric Vehicles Credit) up to USD 7 500. However, a tax credit cap applies to vehicles from automakers having already sold 200 000 or more electric vehicles subject to the tax credit. In the circumstances, the vehicle given as an example in the description of Category B vehicles (Tesla Model 3) would not be eligible to the Electric Vehicle Credit. The other two vehicle categories (i.e. C and D) would not qualify for the Electric Vehicle Credits.

Annex Table 4.A.3. Taxes on Ownership or Use of Motor Vehicles

Country	Taxes1	Criteria for determining the tax base and amount	Rebates/Exemptions2
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. License renewal fees vary to reflect validity periods from one to five years.	Commercial/private use Gross vehicle mass
Austria	Motor Vehicles Tax: All motor vehicles are subject to a Motor Vehicle Tax based on the following criteria: - Lorries above a permissible gross weight of 3.5 tonnes: the weight of the vehicle (from EUR 1.55 to EUR 1.90 per month and ton depending on the weight); - Passenger cars below a permissible gross weight of 3.5 tonnes: Engine Power and CO2 – Emissions; (Engine Capacity – 63) x 0,72 Cent + (CO2 Emissions – 109) x 0,72 Cent per month; - All other cars below a permissible gross weight of 3.5 tonnes: Engine Power; (Engine Power – 24) x 0,65 to 0,79 Cent per month; and - Motorbikes: Cubic capacity; (Cubic Capacity – 52) x 0,014 Cent + (CO2 Emissions – 52) x 0.20 Cent 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 tax base for 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: for cars, mixed cars and minibuses the tax rate depends on fiscal hp. and cylinder capacity and is set according to a progressive scale from EUR 85,27 to EUR 2 179.58 (from 01/07/2021 to 30/06/2022). For vehicles above 20 hp (more than 41 cylinder capacity) an additional amount of EUR 118.80 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 with a MAM (maximum authorized mass) of less than or equal to 3 500 kg that are registered as from 30 June 2017, the tax rate depends on fiscal horsepower and cylinder capacity or the weight of the vehicle, but includes “ecoboni” and “ecomali”. This implies that the tax rate can be adjusted depending on environmental factors, such as C02 emission, the euro standard and the type of fuel. For leasing vehicles and other non-leasing vehicles, the tax rate depends only on the fiscal hp and cylinder capacity and is set according to a progressive scale from EUR 85.14 up to EUR 2179.32. For vehicles with hp above 20 (more than 41 cylinder capacity) an additional amount of EUR 118.80 is levied for each hp higher than 20. A flat tax rate of EUR 38.63 applies for vehicles that have been in traffic for at least 30 years 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 applicable tax rate depends on engine power (expressed in fiscal hp based on the total cylinder capacity of the vehicle) and is set according to a progressive scale from EUR 85.27 to EUR 5743.58. For electric cars the minimum rate applies. Vehicles of more than 25 years old are subject to an annual tax of EUR 38.64. (It should be noted that the age at which a vehicle is considered to be an “old-timer” will be increased gradually from 25 to 30 years old by 2025.). For motorcycles an annual flat-rate tax of EUR 60.46 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. Tax rates are subject to indexation every year, on the first of July. Tax rates in this table reflect the situation as of January 1st 2022. Additional annual road tax is levied in all the regions on cars entirely or partially powered by Liquefied Gas Petroleum. The tax is based on a progressive scale depending on 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. Walloon region; For motorcycles, tricycles and quadricycles with a cylinder capacity exceeding 250 CC, the amount applicable on 1 July 2021 was EUR 60,46 An additional road tax applies to cars running on Liquefied Gas Petroleum. As from 1 January 2022, the vehicles destined to the transportation of goods with a Maximum Mass Amount below 3.5 T are subject to thus tax as soon as they are not registered with the ECB. As from 1 January 2022, vehicles of which the date of their first registration is older than 30 years must have a licence plate “o” to benefit from the beneficial “age” rate. Flemish Region: as of fiscal year 2016 a tax reduction of EUR 100 is applicable to cars running on Liquefied Gas Petroleum. An exemption is granted for purely electric vehicles. Brussels Capital Region: an exemption is granted to victims of a terrorist attack who are entitled to 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	Quebec, British Columbia (BC), and Prince Edward Island (PEI) offer ownership/usage bonuses for ZEVs. PEI exempts ZEVs from annual vehicle registration fees, Quebec offers access to reserved lanes, toll exemptions, and free parking, and BC offers access to HOV lanes.
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
Costa Rica	Annual Motor Vehicle Tax The tax is paid based on the value of motor vehicles, vessels and aircraft in the domestic market before the beginning of the fiscal period, according to their characteristics, and in accordance with the percentages and minimum amount established in the table contemplated in the law. The Executive Branch, through Executive Decree, must annually update the list of values of vehicles, vessels and aircraft, as well as the amounts in the table, for which it will take into consideration the valuation index determined by the behavior of the inflation rate (consumer price index calculated by the National Statistics and Census Institute), an annual depreciation rate of ten percent (10%) and the variation rate of the tax burden that affects the importation of each type of vehicle. Likewise, it will update annually via Executive Decree, the minimum rate based on the growth of the inflation rate.	Fiscal value calculated by Ministry of Finance following inflation rates, annual depreciation rates and average tax burdens	Vehicles owned by foreign embassies and consulates accredited in the country, only for their exclusive use and on reciprocal basis; vehicles of international organizations that are exclusively used for their functions; vehicles of the central Government and Municipalities; ambulances and rescue units of the Costa Rican Red Cross, the National Hospital System, nursing homes and the National Insurance Institute, including firefighting machines; rubber tire tractors, caterpillar tractors, cane loaders, grain harvesters and any other type of self-propelled agricultural machinery.
Czech Republic	Road tax. From 2022 onwards, the Road Taxis only imposed on heavy goods vehicles registered in the Czech Republic whose technically permissible maximum laden mass exceeds 3.5 tonnes, but vehicles are effectively taxed (at rates greater than zero) up to a weight of 12 tons. The annual tax amount is set for three separate groups of vehicles: Lorries and vans: the tax rate varies from CZK 0 to CZK 14000 depending on the number of axles and permitted weight of the vehicle in tonnes; Semi-trailer tractors and trailer tractors: the tax rate varies from CZK 0 to CZK 24200 depending on the number of axles and maximum permissible weight in tonnes of the vehicle combination. Trailers (except semi-trailers): the tax rate is either CZK 0 (for trailers with maximum permitted weight below12 tonnes) or CZK 3600. Semi-trailers themselves are not taxable vehicles; their taxation is part of the tax set for their tractors. Special purpose vehicles are not taxable vehicles. The Czech government is currently considering the abolition of the Road Tax on vehicles under 12 tonnes for the year 2022, with retroactive effect.	Maximum permitted weight of the vehicle in tonnes. Number of axles. Maximum permitted weight of the vehicle combination in tonnes.	Tax exemptions: Vehicles fitted with a special audible warning device supplemented by a special blue or blue and red warning light recorded on the vehicle's technical certificate; state material reserve vehicles, if they are not used for business. Vehicles category O (trailers), in case their taxpayer is the owner of the trailer tractor. Vehicles for diplomatic missions and consular offices (if there is a reciprocal arrangement); providers of medical services, mining rescue service or mountain rescue service, if it is marked in the technical certificate of the vehicle as ambulance or rescue vehicle; the Czech Red Cross, to the extent of exemption under the Act on the Protection of the Emblem and Name of the Red Cross and on the Czechoslovak Red Cross, or the owner of the road, the road administrator or a person authorized by them, if the vehicle is used exclusively to ensure the passability of the road. 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.
Denmark	Passenger cars and vans semi-annual tax: the tax is based on CO2 emissions. Rates range from DKK 340 (>0g CO2/km) up to DKK 12 040 (>645g CO2/km)	CO2 emissions
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	Taxes on the use of passenger vehicles: First component: CO2 emissions and other air pollutants. For CO2 emissions, rates vary from EUR 1 for each gram emitted for cars emitting from 21g CO2/km up to 60g CO2/km, to EUR 29 for each gram emitted for cars emitting more than 269g CO2/km. For other air pollutant, the rate is EUR 20 for unleaded gasoline and EUR 40 for diesel fuel. Second component: seniority of tourist vehicles 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. Annual tax on heavy goods vehicles (former "axle tax") applies to the following vehicles with a technically permissible laden mass of at least 12 tons - vehicles whose design allows the transport of goods without a trailer or semi-trailer (European categories N2 and N3); - vehicle combinations consisting of a tractor and one or more semi-trailers (European category O); - trailers with a technically permissible laden weight of at least 16 tons. The tax rate is determined according to the number of axles, the maximum technically permissible load of the vehicle, expressed in tons, and the presence or absence of an air suspension system.	Engine power Electric propulsion Type of fuel CO2 emissions	Wheelchair accessible vehicles; vehicles exclusively assigned by the taxpayer to the rental or temporary use by its customers to replace their immobilized vehicle; vehicles rented by the taxpayer for a period of not more than one calendar month or thirty consecutive days; - Vehicles used for the public transport of people, for the needs of agricultural or forestry activities, for driving lessons and for teaching piloting or sporting competitions; vehicles assigned to non-profit or general interest organizations; vehicles assigned to a sole proprietorship; - Vehicles whose energy source is exclusively electricity, hydrogen or a combination of both; vehicles whose energy source is a combination of one or more non-fossil fuels (in particular natural gas and liquefied petroleum gas), including when this combination includes gasoline or superethanol, subject to a maximum CO2 emission threshold (or administrative power). With the exception of the exemption, which is conditional on compliance with a maximum CO2 emission threshold, the above-mentioned exemptions from the annual CO2 emission tax also apply to the annual seniority tax. Exemptions: - Vehicles used for national defence, homeland security or road maintenance purposes; vehicles used for internal transportation within the confines of construction sites; collector's vehicles; vehicles used for the transport of goods in the context of circus and fairground activities; vehicles used by riding schools or farmers to transport their crops.
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 rate depends on the year of first registration and the CO2 emissions and ranges between EUR 2 and EUR 4 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 120/110/95 g/km (depending on whether the date of first registration was before 1 January 2012, before 1 January 2014, or on or after 1 January 2014) 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. After the tax exemption has expired, the vehicle tax is assessed by weight and reduced by 50 percent. Other exemptions may apply, e.g. for severely disabled people or emergency vehicles.
Greece	Annual road tax on private passenger cars registered for the first time in Greece/European Union/ European Economic Area until 31/10/2010 and on motorcycles and three wheeled cycles regardless of their date of registration: based on cylinder capacity as follows: First registration before 2000, from EUR 22 to EUR 1 230. First registration between 2001 and 2005, from EUR 22 to EUR 1 260. First registration from 2006 onwards, from EUR 22 to EUR 1 380. Annual road tax on private passenger cars registered for the first time in Greece/European Union/ European Economic Area after 01.11.2010 until 31.12.2020: based on CO2 emission, from EUR 0 to EUR 3.72 per g/CO2. Annual road tax on private passenger cars registered for the first time in Greece/European Union/ European Economic Area after 01.01.2021: based on CO2 emissions, from EUR 0 to EUR 2.85 per g/CO2. Annual road tax on public passenger cars registered for the first time in Greece/European Union/ European Economic Area until 31.10.2010, EUR 290 Annual road tax on public passenger cars registered after 01.11.2010 until 31.12.2021, based on CO2 emission, from EUR 0 to EUR 2.80 per gram of CO2. Annual road tax on public passenger cars registered after 01.1.2022, based on CO2 emission, from EUR 0 to EUR 2 per gram of CO2. Annual road tax on trucks and truck motorcycles based on gross weight and on buses, on the number of seats. Annual road tax on hybrid passenger cars of private use, above cylinder capacity of 1 549c.c. registered for the first time in Greece/European Union/European Economic Area until 31/10/2010, 60% of the annual road tax on private passenger cars of the relevant category of conventional cars referred above Annual road tax on hybrid motorcycles and three-wheeled motorcycles of private use, above cylinder capacity of 1 549 c.c. regardless of their date of registration in Greece/European Union/ European Economic Area, 60% of the annual road tax on motorcycles and three wheeled cycles of the relevant category of conventional motorcycles referred above. Annual road tax on hybrid passenger cars of public use, above cylinder capacity of 1 929 c.c. registered for the first time in Greece/European Union/ European Economic Area, until 31/10/2010, 50% of the annual road tax on public passenger cars of the relevant category of conventional cars referred above. Annual road tax on hybrid motorcycles and three-wheeled motorcycles of public use above cylinder capacity of 1 929 c.c. regardless of their date of registration in Greece/European Union/ European Economic Area, 50% of the annual road ta of the relevant category of conventional motorcycles and three wheeled cycles referred above. Annual road tax on hybrid passenger cars registered for the first time in Greece/European Union/ European Economic Area, after 1/11/2010, according CO2 emissions Annual road tax on electric and hydrogen passenger cars for private and public use, registered for the first time in Greece/European Union/ European Economic Area after 1/11/2010, according to CO2 emissions Annual road tax on historical cars, from EUR 50 to EUR 200 based on the cylinder capacity; annual road tax on historical motorcycles, from EUR 25 to EUR 50 , based on cylinder capacity; annual road tax on individual vehicles of special construction, from EUR 22 to EUR 1 230 based on the cylinder capacity.	Cylinder capacity CO2 emissions Electric propulsion Gross weight (trucks) Number of seats (buses)	The main exemptions are: Cars owned by public authorities, municipalities, public hospitals, social security funds; cars owned by Special Account for Research Grants; cars owned by disabled persons, cars owned by parents for the transportation of their disabled kids; Electric and hydrogen cars, registered for the first time in Greece/European Union/ European Economic Space until 31/10/2010; electric and hydrogen motorcycles; hybrid cars registered until 31.10.2010 with cylinder capacity up to 1.549 cc, Private passenger cars registered for the first time in Greece/European Union/European Economic Space from 01.11.2010 until 31.12.2020 with CO2 emissions up to 90g/km; private passenger cars registered for the first time in Greece/European Union/European Economic Space from 01.01.2021 with CO2 emissions up to 122g/km Hybrid motorcycles and three wheeled cycles for private use up to 1,549cc; Hybrid motorcycles and three wheeled cycles for public use up to 1,949cc Specified vehicles which are owned and used by organizations with public benefit and are working voluntarily, Historical vehicles (cars, busses, motorcycles), in circulation over than 45 years 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.
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 158 for each gram of carbon dioxide emission for emission above 121 grams, in addition to the minimum fee which is ISK 7540.	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 739 to NIS 4 671. 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 vehicles over 30 years old; flat rate road tax on other vehicles over 30 if still running on public roads. 50% reduction of the motor vehicle tax for vehicles of historical and collectors’ interest between 20 and 29 years old, if in possession of the certificate of historical relevance. 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 private and 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	Annual Vehicle 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. Vehicle Education Tax: 30% of the Annual Vehicle Tax	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. CO2 emissions for passenger cars with first registration starting from 2021 is complied with WLTP method. 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 goods 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 (WTLP) and the type of fuel used as follows: 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 CO2 multiplier: up to 90 g/km = 0.5; above 90 g/km 0.5 plus 0.1 per additional 10 g/km ). For electric vehicles (BEV) a lump sum tax of EUR 30 applies. 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 Type of fuel 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 for vehicles up to 10 years old. Registration fee is MXN 1063 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/defense; 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.	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	There was a reduced rate for electricity powered vehicles until 28 February 2022. On 1 March 2022 the standard rate was introduced also for electricity powered vehicles.
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	Transport vehicles constituting mobilisation supply. Special vehicles and vehicles used for special purposes. Historic vehicles. Other than mentioned exemptions and reduced rates introduced by local government.
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, vehicles used by forest sappers, tractors, funerary vehicles, non-motorized vehicles that are purely electric or moved by renewable energies. A 50% exemption is applied to category C vehicles, with weight above 3.5t, used exclusively in an activity of itinerant entertainment or performing arts. A tax exemption is also applies to certain types of vehicles over 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 of vehicle, weight, cylinder capacity, number of axles (for utility vehicles and buses) of the vehicle and type of engine. The annex of the Motor Vehicle Tax Act includes about 85 different tax rates.	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%). Tax rates for electric vehicles is EUR 0. Tax rates are reduced for the period of 108 months from the date of the first registration of vehicle (or for the period of 156 months for buses and trucks): for the first 36 months by 25 % (by 50 % for buses and trucks), for the next 36 months by 20 % (by 40 % for buses and trucks); for the next 36 months by 15 % (by 30 % for buses and trucks); for the next period of 36 months by 20 % for buses and trucks, and for the next period of 12 months by 10 % for buses and trucks. The tax rates for trailers are reduced by 70 % regardless the age of such vehicle.
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 2 years 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, vehicles adapted to disabled people, ambulances, 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 emission standards, is based on CO2 emissions. 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 are 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 107 for each gram of CO2 the vehicle emits above 90 g/km up to 130 g/km and SEK 132 for each gram of CO2 the vehicle emits above 130 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 kilometer. From 1 June 2022 onwards, vehicles with emissions exceeding 75 gCO2/km are subject to the increased rate for the first three years and those with emissions exceeding 125 gCO2/km are taxed at SEK 132 per gram during this three-year period.	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	Annual motor vehicle tax - Cantonal (provincial) tax: A reduced rate of the motor vehicle tax usually applies to electric and agricultural vehicles. Use of Swiss motorways: Exemptions for vehicles of police, fire brigade, ambulance LSVA and PSVA: Exemptions for vehicles of police, fire brigade, ambulance as well as agricultural and forestry vehicles, electric vehicles, veteran vehicles, and driving school vehicles.
Türkiye	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. Tax Scales: automobiles, carryalls, off road vehicles and similar vehicles and motorcycles which are registered after 31/12/2017 are taxed under the scale No 1, Automobiles, carryalls, off road vehicles and similar vehicles and motorcycles 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. On the other hand, the vehicles in Scales (I), (I/A) and (II) that only have electric engines are taxed with 25% of the tax that applies to the vehicles of the same type.	Weight Number of seats Age Value Vehicle type Cylinder capacity Engine power	Vehicles which are registered in the name of General Budget Administrations, Special Budget Administrations, Social Security Administrations, Special Provincial Administrations, Municipalities, Village legal entities, Turkish Red Crescent Association and Disabled and Handicapped people, and vehicles that belong to foreign states’ embassy and consulates, ambassador, charge d’affaires and consuls and officers of embassies and consulates who are citizens of that country, international committees having center located in Türkiye and foreign officers of these committees, delegates and delegations that come to Türkiye for an official duty and members of these delegates with foreign nationalities are exempt from motor vehicle tax
United Kingdom	Vehicle Excise Duty (VED) on Heavy Goods Vehicles is set according to the number of axles, weight and type of vehicle. VED for buses is based on seating capacity. VED for vans is based on a standard rate. However, there is a lower rate for Euro 4 compliant vans first registered between 01/03/2003 – 31/12/2006 and Euro 5 compliant vans first registered between 01/01/2009 -31 December 2010. 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 01/04/2017 on the basis of a type approval certificate specifying a carbon dioxide (CO2) emission figure, attract a rate of VED for its first vehicle license according to the amount of CO2 emitted and fuel used. For the second vehicle license, 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 and those over 1549cc.	Vehicle type CO2 emissions Type of fuel Electric propulsion	VED exemptions apply 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 emergency services such as ambulances, fire engine, and the police cars are exempt from VED. Vehicles belonging to Government bodies are also exempt from VED.
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)

Notes:

1. Excluding insurance premium tax.

2. 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 2022.

Annex Table 4.A.4. Taxation of premium unleaded (94-96 RON) gasoline (per litre 1st Quarter 2022)

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	1.351	0.977	0.442	10.00	0.179	0.621	1.972	1.427	31.5
Austria*	EUR	0.805	0.904	0.489	20.00	0.259	0.748	1.553	1.743	48.2
Belgium	EUR	0.851	0.955	0.579	21.00	0.300	0.879	1.730	1.943	50.8
Canada*	CAD	1.264	0.998	0.435	5.00	0.085	0.520	1.784	1.409	29.1
Chile*	CLP	667.951	0.826	240.978	19.00	126.911	367.889	1035.840	1.281	35.5
Colombia*	COP	Country note		499.50	19.0
Costa Rica	CRC	521.740	0.812	270.6	0.21	1.664	272.264	794.004	1.236	34.3
Czech Republic	CZK	19.479	0.887	12.840	21.00	6.787	19.627	39.106	1.781	50.2
Denmark*	DKK	7.394	1.115	4.675	25.00	3.017	7.692	15.086	2.275	51.0
Estonia	EUR	0.853	0.958	0.563	20.00	0.283	0.846	1.699	1.908	49.8
Finland*	EUR	0.905	1.016	0.722	24.00	0.390	1.112	2.017	2.265	55.1
France*	EUR	0.821	0.922	0.691	20.00	0.302	0.994	1.815	2.037	54.8
Germany*	EUR	0.856	0.961	0.720	19.00	0.299	1.019	1.875	2.105	54.4
Greece	EUR	0.830	0.932	0.700	24.00	0.367	1.067	1.897	2.130	56.3
Hungary	HUF	261.594	0.806	115.557	27.00	101.831	217.388	478.982	1.475	45.4
Iceland*	ISK	131.440	1.026	89.4	24.00	53.002	142.402	273.842	2.138	52.0
Ireland	EUR	0.797	0.895	0.657	23.00	0.334	0.991	1.788	2.008	62.3
Israel	ILS	2.725	0.852	3.129	17.00	0.995	4.124	6.849	2.142	60.2
Italy	EUR	0.839	0.941	0.698	22.00	0.338	1.036	1.875	2.104	55.3
Japan*	JPY	99.130	0.853	56.600	10.00	15.573	72.173	171.303	1.474	42.1
Korea	KRW	1174.340	0.974	632.430	10.00	180.677	813.107	1987.447	1.649	40.9
Latvia	EUR	0.817	0.917	0.524	21.00	0.282	0.806	1.623	1.822	49.6
Lithuania	EUR	0.827	0.928	0.466	21.00	0.272	0.738	1.565	1.756	47.1
Luxembourg*	EUR	0.827	0.928	0.528	17.00	0.230	0.758	1.585	1.780	47.8
Mexico*	MXN	Country note
Netherlands	EUR	0.963	1.081	0.780	21.00	0.366	1.146	2.109	2.368	54.3
New Zealand*	NZD	1.726	1.167	0.759	15.00	0.373	1.132	2.858	1.932	39.6
Norway*	NOK	9.259	0.934	6.730	25.00	3.997	10.727	19.986	2.259	53.7
Poland*	PLN	3.673	0.892	1.578	13.17	0.691	2.269	5.942	1.443	38.2
Portugal	EUR	0.839	0.942	0.644	23.00	0.341	0.985	1.824	2.048	54.0
Slovak Republic*	EUR	0.805	0.904	0.514	20.00	0.264	0.778	1.583	1.777	49.1
Slovenia*	EUR	0.716	0.804	0.435	22.00	0.253	0.688	1.404	1.576	49.0
Spain*	EUR	0.871	0.978	0.473	21.00	0.282	0.755	1.626	1.826	46.4
Sweden*	SEK	9.285	0.995	6.539	25.00	3.956	10.495	19.780	2.119	53.1
Switzerland	CHF	0.982	1.063	0.754	7.70	0.134	0.888	1.870	2.024	47.5
Türkiye	TRY	11.438	0.821	2.206	18.00	2.456	4.662	16.100	1.155	29.0
United Kingdom	GBP	0.68	0.913	0.58	20.00	0.252	0.832	1.512	2.029	55.0
United States*	USD	0.936	0.936	0.117	-	-	0.155	1.091	1.091	14.2

Notes:

* Country notes

1. Pre-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, subject to possible country notes. The taxes shown in this table are those applicable to vehicles for personal use (i.e. not for business purposes).

3. GST for Australia, Canada and New Zealand, sales taxes for the United States and Consumption Tax for Japan. VAT for all other countries.

4. Conversion of national currency in USD: conversion rates are average market rates (Q1 2022) published in OECD Monthly Monetary Statistics (stats.oecd.org).

Source: IEA (2022), Energy Prices database and Energy Prices documentation, International Energy Agency. Average prices and taxes as at 1st quarter 2022. Available at https://www.iea.org/data-and-statistics/data-product/energy-prices and https://www.iea.org/data-and-statistics/data-product/energy-prices#documentation.

Annex Box 4.A.2. Country notes to Annex Table 4.A.4. Taxation of Premium Unleaded (94-96 RON) gasoline (per litre – 1st Quarter 2022)

Australia. Excise rates are indexed in February and August each year. Temporary reduction: from 30 March 2022, the excise and excise equivalent customs duty (excise) rates for petrol, diesel and all other fuel and petroleum-based products, except aviation fuels, will be halved for 6 months.

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.

Belgium. Temporary reduction to counter rising energy costs the excise amount of EUR 0.600 per litre has been lowered to EUR 0.456 per litre (as from 19 March 2022).

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%. In this table, provincial taxes (incl. Sales taxes, HST and QST) are considered as part of excise taxes and are calculated by subtracting the federal GST amount, calculated using the applicable federal rate, from the total taxes reported in NRCan’s website (IEA Energy Prices Documentation 2022). Temporary reduction: certain provinces have implemented temporary relief measures related to the taxation of gasoline in 2022.

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. Unlike in other OECD countries, the VAT base is the ex-tax price only, instead of the sum of ex-tax price and excise tax.

Colombia. Excise rates vary according to biofuel content (bc) i.e. COP 549.90/gal with 2% bc; COP 538.68/gal with 4%:bc; COP 516.23/gal with 8% bc and COP: 505.01/gal with 10% bc. The VAT amount included in the consumer price results from a specific assessment of the tax bases, based on objective and subjective criteria as follows for fuels: the taxable base for VAT is (a) for the producer or importer: Income to the IP producer; (b) for the wholesale distributor and/or Industrial Marketer: Income to the producer or marketer of fuel and fuel alcohol and/or biofuel in the proportion authorised by the Ministry of Mines and Energy to convert it into oxygenated fuel, adding the wholesale margin. Transportation costs are not be part of the tax base. For fuels whose marketing margin and Income to the IP Producer is not regulated by the Ministry of Mines and Energy, the tax base will be the sale price without including transportation costs by pipeline. The VAT generated is subject to a right of deduction according to specific rules.

Costa Rica. There is no VAT associated on road fuels themselves but there is a VAT charge on the cost of land transportation of the product. The VAT rate is calculated from that base.

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 this average fuel mix includes taxes of energy and CO₂ components and strategic stockpile fee.

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 value in the table for excise amount includes excise tax (EUR 0.6545/l) and price on carbon emissions (EUR 0.05962/l). The excise amount is for unleaded gasoline with sulphur content ≤ 10mg/kg. Otherwise the component of excise is EUR 0.6698/l. Temporary reduction: to counter rising energy costs, the energy tax rates for fuels mainly used in road transport are reduced to the level of the minimum tax rates of the EU Energy Tax Directive from 1 June to 31 August 2022. For unleaded gasoline with sulphur content ≤ 10mg/kg, the energy tax rate then amounts to EUR 0.3590/l.

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 124.145/l (including the excise duty of HUF 120/l and the strategic stock fee of HUF 4.145/l). If the world market price of crude oil is 50 USD/barrel or less the excise amount is HUF 129.145/l (including the excise duty of HUF 125/l and the strategic stock fee of HUF 4.145/l). Temporary reduction: on 28 February 2022 the excise duty was reduced by 5 HUF/litre and the strategic stock fee had been suspended, then on 10 March the excise duty was reduced by further 20 HUF/litre. These measures are scheduled to remain in force until 1 July 2022.

Iceland. The excise rate of ISK 89.4/l includes the general excise on petrol (ISK 30.2/l), the special excise (ISK 48.7) and the carbon tax (ISK 10.5/l).

Ireland. The 'Excise' amount of EUR 0.66 per litre consists of Mineral Oil Tax (MOT) at a rate of EUR 0.63671 and a National Oil Reserves Agency (NORA) levy which is charged at a rate of EUR 0.02 per litre. From 13 October 2021 the MOT rate on unleaded gasoline increased to EUR 0.63671 per litre. From 10 March 2022 the MOT rate on unleaded gasoline decreased to EUR 0.47411 per litre. From 1 April 2022 the rate decreased further to EUR 0.46598 per litre.

Italy. The excise duty rate derives from the weighted average between the rate in force from January 1, 2022 to March 21, 2022 equal to 0.7284 euro per litre and the one in force from March 22, 2022 to March 31, 2022 equal to 0.4784 euro per litre.

Japan. Regular unleaded gasoline. 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.

Korea. Temporary reduction: from 12 November 2021 to 30 April 2022, fuel tax was cut by 20%; from 1 May 2022 to 30 June 2022 fuel tax is cut by 30%; from 1 July 2022, fuel tax will be reduced by 37% (the end date for this measure has not been decided at the time this publication is issued).

Latvia. Since 1 January 2020, the excise duty for unleaded gasoline is EUR 0.509/litre. Starting from 1 January 2022, strategic stockpile state fee for unleaded gasoline EUR 0.014/litre.

Mexico. Price data is not available in IEA statistics. 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. Temporary reduction: in order to counter rising energy costs, excise duty on unleaded gasoline has been lowered from EUR 823.71 / 1.000 L to EUR 650.71 / 1.000 L as of 1 April 2022. Currently this measure will be in place up to and including 31 December 2022.

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 road usage tax and the CO₂ tax.

Poland. The excise amount includes excise tax, fuel charge and emission charge. Temporary reduction to counter rising energy costs: from 1 February to 31 December 2022 the VAT rate for some motor fuels is reduced to 8% and excise rate is reduced to the EU minimum (i.e. 1 413 PLN/1000 litres).

Slovak Republic. The excise amount is EUR 0.514/l.

Slovenia. Situation as at 1 January 2022: the amount of EUR 445.49 per 1 000 litres includes: the excise duty of EUR 377.49; EUR 12.22 strategic stockpile, 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. Temporary reduction: temporary measures to counter rising energy costs (situation as at 5 July 2022): amount of EUR 371.22 per 1000 litres includes: the excise duty of EUR 359; and EUR 12.22 strategic stockpile.

Spain. The excise amount of EUR 0.473/l includes the general tax rate (EUR 0.401/l) and the special tax rate (EUR 0.072/l). Temporary reduction: as part of the measures to counter rising energy costs, a temporary subsidy of EUR 0.20/litre applies.

Sweden. The excise tax amount includes the Energy Tax (SEK 4.180/l) and CO₂ Tax (SEK 2.640/l). Temporary reduction: from 1 May 2022, the energy tax on gasoline was reduced with SEK 1.45/l (of which SEK 1.05/l is a temporary reduction from May to October 2022).

United States. Average federal and state taxes - there is no VAT. Sales taxes are however levied by states and some other local administrations. There is no federal sales tax. Computing an average sales tax as regards to individual commercial energy products would require disaggregated consumption data for each product, which are currently not available.

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

Note: minor differences may occur between some of the amounts indicated in these country notes and those indicated in the table. These may be due to differences in calculation methods between the statistical institutes (who provided the data in the table) and the tax authorities (who provided the country notes).

Annex Table 4.A.5. Taxation of automotive diesel (per litre - 1st Quarter 2022)

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	1.217	0.880	0.442	10.00	0.166	0.608	1.825	1.320	33.3
Austria*	EUR	0.901	1.012	0.405	20.00	0.261	0.666	1.567	1.759	42.5
Belgium	EUR	0.925	1.038	0.579	21.00	0.316	0.895	1.820	2.043	49.2
Canada*	CAD	1.237	0.977	0.377	5.00	0.081	0.458	1.695	1.338	27.0
Chile*	CLP	654.100	0.809	37.186	19.00	124.279	161.465	815.565	1.009	19.8
Colombia*	COP	Country note		253.731	5%
Costa Rica	CRC	Country note
Czech Republic	CZK	22.519	1.026	9.950	21.00	6.818	16.768	39.287	1.789	42.7
Denmark*	DKK	7.116	1.073	3.255	25.00	2.593	5.848	12.964	1.955	45.1
Estonia	EUR	0.957	1.074	0.372	20.00	0.266	0.638	1.595	1.790	40.0
Finland*	EUR	1.094	1.228	0.513	24.00	0.386	0.899	1.993	2.237	45.1
France*	EUR	0.866	0.972	0.609	20.00	0.295	0.904	1.770	1.987	51.1
Germany*	EUR	0.982	1.102	0.550	19.00	0.291	0.841	1.823	2.047	46.1
Greece	EUR	0.940	1.055	0.410	24.00	0.324	0.734	1.674	1.879	43.8
Hungary	HUF	277.731	0.855	105.634	27.00	103.509	209.143	486.874	1.500	43.0
Iceland*	ISK	134.210	1.048	79.7	24	51.338	131.038	265.248	2.070	49.4
Ireland	EUR	0.834	0.936	0.555	23.00	0.319	0.874	1.708	1.918	51.2
Israel	ILS	3.079	0.963	2.998	17.00	1.033	4.031	7.110	2.223	56.7
Italy	EUR	0.869	0.976	0.587	22.00	0.320	0.907	1.776	1.994	51.1
Japan*	JPY	105.291	0.906	34.900	10.00	10.809	45.709	151.000	1.300	34.0
Korea	KRW	1038.500	0.862	423.000	10.00	146.150	569.150	1607.650	1.334	35.4
Latvia	EUR	0.815	0.915	0.430	21.00	0.261	0.691	1.506	1.691	45.9
Lithuania	EUR	0.905	1.016	0.372	21.00	0.268	0.640	1.545	1.735	41.4
Luxembourg*	EUR	0.918	1.031	0.417	17.00	0.227	0.644	1.562	1.754	41.2
Mexico*	MXN	Country note
Netherlands	EUR	1.029	1.155	0.494	21.00	0.320	0.814	1.843	2.069	44.2
New Zealand*	NZD	1.683	1.138	0.043	15.00	0.259	0.302	1.985	1.342	15.2
Norway*	NOK	9.851	1.113	5.570	25.00	3.855	9.425	19276	2.178	48.9
Poland*	PLN	4.043	0.982	1.443	23.00	1.262	2.705	6.748	1.639	40.1
Portugal	EUR	0.883	0.991	0.497	23.00	0.317	0.814	1.697	1.906	48.0
Slovak Republic*	EUR	0.881	0.989	0.368	20.00	0.250	0.618	1.499	1.683	41.2
Slovenia*	EUR	0.767	0.861	0.430	22.00	0.263	0.693	1.460	1.639	47.5
Spain*	EUR	0.892	1.001	0.379	21.00	0.267	0.646	1.538	1.727	42.0
Sweden*	SEK	13.236	1.418	4.958	25.00	4.549	9.507	22.743	2.437	41.8
Switzerland	CHF	1.029	1.114	0.782	7.70	0.139	0.921	1.950	2.112	47.2
Türkiye	TRY	12.252	0.879	2.056	18.00	2.575	4.631	16.883	1.212	27.4
United Kingdom	GBP
United States*	USD	0.974	0.974	0.137	-	..	0.161	1.135	1.135	14.2

Notes:

* Country notes

1. Pre-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, subject to possible country notes. The taxes shown in this table are those applicable to vehicles for personal use (i.e. not for business purposes).

3. GST for Australia, Canada and New Zealand, sales taxes for the United States and Consumption Tax for Japan. VAT for all other countries.

4. Conversion of national currency in USD: conversion rates are average market rates (Q1 2022) published in OECD Monthly Monetary Statistics (stats.oecd.org)

Source: IEA (2022), Energy Prices database and Energy Prices documentation, International Energy Agency. Average prices and taxes as at 1st quarter 2022. Available at https://www.iea.org/data-and-statistics/data-product/energy-prices and https://www.iea.org/data-and-statistics/data-product/energy-prices#documentation.

Annex Box 4.A.3. Country notes to Annex Table 4.A.5. Taxation of automotive Diedel (per litre 1^st Quarter 2022)

Australia. Excise rates are indexed in February and August each year. Temporary reduction: from 30 March 2022, the excise and excise equivalent customs duty (excise) rates for petrol, diesel and all other fuel and petroleum-based products, except aviation fuels, will be halved for 6 months.

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.

Belgium. Temporary reduction; to counter rising energy costs the excise amount of EUR 0.600 per litre has been lowered to EUR 0.456 per litre (as from 19 March 2022).

Canada. The excise rate includes federal and provincial taxes (the federal rate is CAD 0.04 per litre). The federal GST rate is 5%. In this table, provincial taxes (incl. Sales taxes, HST and QST) are considered as part of excise taxes and are calculated by subtracting the federal GST amount, calculated using the applicable federal rate, from the total taxes reported in NRCan’s website (IEA Energy Prices Documentation 2022). Temporary reduction: certain provinces have implemented temporary relief measures related to the taxation of automotive diesel in 2022.

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. Unlike in other OECD countries, the VAT base is the ex-tax price only, instead of the sum of ex-tax price and excise tax.

Colombia. From 1 May 2019 onwards, the VAT rate of 5% applies instead of 19%. Additional, extra gasoline tax at a rate of COP 1 053.47 per gallon. Fuels used in fishing and/or cabotage activities on the Colombian coast and in maritime activities carried out by the National Navy, typical of the Coast Guard Corps, and marine and river diesel will be subject to the National Tax on gasoline at the rate of COP 677.11 per gallon. The VAT amount included in the consumer price results from a specific assessment of the tax bases, based on objective and subjective criteria as follows for fuels: the taxable base for VAT is (a) for the producer or importer: Income to the IP producer; (b) for the wholesale distributor and/or Industrial Marketer: Income to the producer or marketer of fuel and fuel alcohol and/or biofuel in the proportion authorised by the Ministry of Mines and Energy to convert it into oxygenated fuel, adding the wholesale margin. Transportation costs are not be part of the tax base. For fuels whose marketing margin and Income to the IP Producer is not regulated by the Ministry of Mines and Energy, the tax base will be the sale price without including transportation costs by pipeline. The VAT generated is subject to a right of deduction according to specific rules.

Costa Rica. There is no VAT associated with road fuels themselves but there is a VAT charge on the cost of land transportation of the product. The VAT rate is calculated from that base. No IEA data on prices is available for that product.

Finland. The excise for this average fuel mix includes energy content tax, CO₂ tax and strategic stockpile fee.

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 value in the table for excise amount includes excise tax (EUR 0.4704/l) and price on carbon emissions (EUR 0.06691/l). The excise amount is for diesel with sulphur content ≤ 10mg/kg. Otherwise the component of excise is EUR 0.48517/l. Temporary reduction: to counter rising energy costs, the energy tax rates for fuels mainly used in road transport are reduced to the level of the minimum tax rates of the EU Energy Tax Directive from 1 June to 31 August 2022. For diesel with sulphur content ≤ 10mg/kg, the energy tax rate then amounts to EUR 0.33/l.

Greece. An additional “green fee” of EUR 0.03/l is applied for environmental purposes.

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 114.233/l (including the excise duty of HUF 110.35/l and the strategic stock fee of HUF 3.883/l). If the world market price of crude oil is 50 USD/barrel or less the excise amount is HUF 124.233/l (including the excise duty of HUF 120.35/l and the strategic stock fee of HUF 3.883/l). Temporary reduction: on 28 February 2022 the excise duty was reduced by 5 HUF/litre and the strategic stock fee had been suspended, then on 10 March the excise duty was reduced by further 20 HUF/litre. These measures are scheduled to remain in force by 1 July.

Iceland. The excise rate of ISK 79.7/l includes the excise on diesel (ISK 67.65/l) and the carbon tax (ISK 12.05/l).

Ireland. The 'Excise' amount of EUR 0.560 per litre consists of Mineral Oil Tax (MOT) at a rate of EUR 0.53546 and a National Oil Reserves Agency (NORA) levy which is charged at a rate of EUR 0.02 per litre. From 13 October 2021 the MOT rate for automotive diesel increased to EUR 0.53546 per litre. From 10 March 2022 the MOT rate for automotive diesel decreased to EUR 0.41351 per litre. From 1 April 2022 the rate decreased further to EUR 0.40538 per litre.

Italy. The excise duty rate derives from the weighted average between the rate in force from January 1, 2022 to March 21, 2022 equal to 0.6174 euro per litre and the one in force from March 22, 2022 to March 31, 2022 equal to 0.3674 euro per litre.

Japan. The excise includes the Petroleum Tax (YEN 2.800) and the Gasoline Tax (Yen 32.100). The VAT base does not include the Petroleum Tax.

Latvia. Since 1 January 2020, the excise duty for automotive diesel is EUR 0.414/litre. Starting from 1 January 2022, strategic stockpile state fee for automotive diesel EUR 0.016/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. Temporary reduction: in order to counter rising energy costs, excise duty on automotive diesel has been lowered from EUR 528.46 / 1.000 L to EUR 417.46 / 1.000 L as of 1 April 2022. Currently this measure will be in place up to and including 31 December 2022.

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 road usage tax and the CO₂ tax.

Poland. The excise amount includes excise tax, fuel charge and emission charge. Temporary reduction: as part of the measures undertaken to counter rising energy costs, from 1 February to 31 December 2022 the VAT rate for some motor fuels is reduced to 8% and excise rate is reduced to the EU minimum (i.e. 1 104 PLN/1000 litres).

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.

Slovenia. Situation as at 1 January 2022: the amount of EUR 463.94 per 1 000 litres includes the excise duty of EUR 387.67, the strategic stockpile on gasoil used as propellant of EUR 11.66, 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. Temporary reduction: temporary measures to counter rising energy costs (situation as at 5 July 2022) the amount of EUR 341.66 per 1000 litres includes: the excise duty of EUR 330; and EUR 11.66 strategic stockpile.

Spain. The excise amount of EUR 0.379/l includes the general Excise tax (EUR 0.307/l) and the special tax rate (EUR 0.037/l). Temporary reduction: as part of the measures to counter rising energy costs, a temporary subsidy of EUR 0.20/litre applies.

Sweden. The excise tax amount includes the Energy Tax (SEK 2.511/l) and CO2 Tax (SEK 2.292/l). The tax amount of SEK 4.803/l relates to Class 1 automotive diesel (aromatic content < 5%vol.; max sulphur content of 10 wppm. Higher taxes apply to Class 2 (SEK 5.126/l) and Class 3 (SEK 5.293/l) diesel. Temporary reduction: from 1 May 2022, the energy tax on diesel was reduced with SEK 1.45/l (of which SEK 1.05/l is a temporary reduction from May to October 2022).

United States. Average federal and state taxes - there is no VAT. Sales taxes are however levied by states and some other local administrations. There is no federal sales tax. Computing an average sales tax as regards to individual commercial energy products would require disaggregated consumption data for each product, which are currently not available.

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

Note: minor differences may occur between some of the amounts indicated in these country notes and those indicated in the table. These may be due to differences in calculation methods between the statistical institutes (who provided the data in the table) and the tax authorities (who provided the country notes).

Annex Table 4.A.6. Taxation of aviation fuels

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
Austria	Excise (EUR) per litre	0	0	0.397/0.587	0.397/0.587
	VAT (%)	20	0	20	0
Belgium	Excise (EUR) per litre	0	0	0.6325307 / 0.6678350	0.6325307 / 0.6678350
	VAT (%)	21	0	21	0
Canada	Excise (CAD) per litre	0.04	0	0.04/0.1	0
	GST (%)	5	0	5	0
Chile*	Excise (CLP) per litre	0	0	0	0
	VAT (%)	19	19	19	19
Colombia	Excise (COP) per litre	0	0	0	0
	VAT (%)	5	5	5	5
Costa Rica	Excise (CRC) per litre	153.5	0	153.5 / 255.88	0
	VAT (%)	-	-	-	0
Czech Republic	Excise (CZK) per litre	0	0	0.370	0.370
	VAT (%)	21	0	21	0
Denmark	Excise (DKK) per litre Includes Excise Tax, Environment Tax and the NOx Tax	0	0	3.643	3.643
	VAT (%)	25	0	25	0
Estonia	Excise (EUR) per litre	0	0	0.3301 / 0.563	0.3301 / 0.563
	VAT (%)	20	0	20	0
Finland	Excise (EUR) per litre	0	0	0.8117 / 0.7360	0.8117 / 0.7360
	VAT (%)	24	0	24	0
France	Excise (EUR) per litre	0	0	0.398 / 0.6729	0
	VAT (%)	20	0	20	0
Germany	Excise (EUR) per litre	0	0	0.6545 / 0.721	0.6545 / 0.721
	VAT (%)	19	0	19	0
Greece	Excise (EUR) per litre	0	0	0.410/0.697	0.410/0.697
	VAT (%)	24	0	24	0
Hungary	Excise (HUF) per litre	0	0	126.432	126.432
	VAT (%)	27	0	27	0
Iceland	Excise (ISK) per litre	0	0	0	0
	VAT (%)	24	0	24	0
Ireland	Excise (EUR) per litre	0	0	0.5355/0.6367	0.5355/0.6367
	VAT (%)	23	0	23	0
Israel	Excise (ILS) per litre	0	0	0	0
	VAT (%)	17	0	17	0
Italy*	Excise (EUR) per litre	0	0	0.3375 / 0.7006	0.3375 / 0.7006
	VAT (%)	22	0	22	0
Japan	Excise (JPY) per litre	9	0	9/9	0
	VAT (%)	10	0	10	0
Korea	Excise (KRW) per litre	0	0	0	0
	VAT (%)	10	0	10	0
Latvia	Excise (EUR) per litre	0	0	0.414 / 0.594	0.414 / 0.594
	VAT (%)	21	0	21	0
Lithuania	Excise (EUR) per litre	0	0	0.33017 / 0,57924	0.33017 / 0.57924
	VAT (%)	21	0	21	0
Luxembourg	Excise (EUR) per litre	0	0	0.33	0.33
	VAT (%)	17	0	17	17
Mexico	Excise (MXN) per litre	0	0	0	0
	VAT (%)	16	0	16	0
Netherlands*	Excise (EUR) per litre	0	0	0.52846	0.52846
	VAT (%)	21	0	21	0
New Zealand	Excise (NZD) per litre	0	0	0	0
	VAT (%)	15	0	15	0
Norway	Excise (NOK) per litre	0	0	0	0
	VAT (%)	25	0	25	0
	CO2 Tax non-ETS flights)	1.96	0	1.96	0
	(CO2-tax ETS flights)	1.61	0	1.61	0
Poland*	Excise (PLN) per litre	0	0	1590/1956	1590/1956
	VAT (%)	23	0	23	0
Portugal*	Excise (EUR) per litre	0	0	0.39225/0.56098	0.39225/0.56098
	VAT (%)	23	0	23	0
Slovak Republic	Excise (EUR) per litre	0	0	0.481	0.481
	VAT (%)	20	0	20	0
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	0.378	0.378
	VAT (%)	21	0	21	0
Sweden	Excise (SEK) per litre	0	0	5.293/6.867	5.293/6.867
	VAT (%)	25	0	25	0
Switzerland	Excise (CHF) per litre	0.7395	0	0.7395/0.7682	0
	VAT (%)	7.7	0	7.7	0
Türkiye	Excise (TRY) per litre	0	0	0	0
	VAT (%)	18	0	18	0
United Kingdom	Excise (GBP) per litre	0	0	0.5795/0.3820	0
	VAT (%)	20	0	20	0
United States*	Excise (USD) per litre	0.0116	0	0.0579/0.0512	0
	Sales taxes (%)

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.

5. The tax covers fuel for all domestic flights, but domestic flights that are also covered by the EU Emission Trading System (ETS) and domestic flights not covered by the ETS are subject to different tax rates.

Source: National delegates. Situation as at 1 January 2022.

Annex Box 4.A.4. Country notes to Annex Table 4.A.6. Taxation of aviation fuel

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).

Colombia. Jet A1 aviation fuel and/or domestic 100/130 aviation fuel subject to 5% of VAT. Aviation fuel supplied for the national passenger air transportation service to and from some departments are not subject to VAT. The VAT amount included in the consumer price results from a specific assessment of the tax bases, based on objective and subjective criteria as follows for 100/130 octane aviation gasoline: (a) for the producer: the official list price at the refinery; (b) for the wholesale distributor: the official list price at the refinery, adding the marketing margin.

Estonia. Aviation gasoline used for private pleasure flights is taxed at an excise rate of EUR 563/1000 l.

Finland. The excise amount includes energy content tax, CO₂ tax and strategic stockpile fee.

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).

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 0.2323 per litre giving an effective ‘Excise’ rate of EUR 0.4044 per litre.

Italy. This value derives from the weighted average between the excise duty rate in force from 1 January 2022 to 21 March 2022 (included) amounting to 0.7284 euro/litre and that in force from 22 March 2022 to 31 March 2022 amounting to 0.4784 euro/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 0,18632per 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 560.98 per 1000 litres for aviation gasoline (AVGAS) and EUR 392.35 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 (EUR 0.010 per litre). For non-commercial aviation, kerosene is generally taxed at USD 0.219 per gallon. Aviation gasoline is taxed at USD 0.194 per gallon. In addition, states or local authorities can levy additional taxes on aviation fuel varying from USD 0 and USD 0.235 per gallon for jet fuel (District of Columbia) and USD 0 to USD 0.3048 per gallon (Vermont) for Aviation Gasoline. 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); however, sales tax does not apply to aviation fuel in every state. Temporary reduction: as part of measures to combat the Covid-19 crisis, the federal fuel excise tax on jet fuel used in commercial aviation was suspended from 28 March to 31 December 2020.

References

[6] Alonso, C. and J. Kilpatrick (2022), The Distributional Impact of a Carbon Tax in Asia and the Pacific, International Monetary Fund, Washington, https://doi.org/10.5089/9798400212383.001.A001.

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

[3] Filippo Maria D’Arcangelo Ilai Levin Alessia Pagani Mauro Pisu Åsa Johansson (2022), “A framework to decarbonise the economy”, Economic Policy Paper, No. No. 31, OECD, Paris.

[12] Flues, F. and A. Thomas (2015), “The distributional effects of energy taxes”, OECD Taxation Working Papers, No. 23, OECD Publishing, Paris, https://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://doi.org/10.1787/5jz14cg1s7vl-en.

[10] International Energy Agency (2022), International Energy Agency, Prices and taxes database, International Energy Agency, https://www.oecd-ilibrary.org/energy/data/iea-energy-prices-and-taxes-statistics_eneprice-data-en (accessed on 27 October 2022).

[7] International Energy Agency (2020), Global EV Outlook 2020, International Energy Agency, Paris, https://www.iea.org/reports/global-ev-outlook-2020.

[4] ITF (2021), ITF Transport Outlook 2021, OECD Publishing, Paris, https://doi.org/10.1787/16826a30-en.

[8] John Larsen, N. (2020), Expanding the reach of a carbon tax, Columbia University Center for Energy Policy.

[11] OECD (2022), Pricing Greenhouse Gas Emissions: Turning Climate Targets into Climate Action, OECD Series on Carbon Pricing and Energy Taxation, OECD Publishing, Paris, https://doi.org/10.1787/e9778969-en.

[2] OECD (2021), Carbon prices in times of Covid-19: What has changed in G20 Economies?, OECD, Paris, https://www.oecd.org/tax/tax-policy/carbon-pricing-in-times-of-covid-19-what-has-changed-in-g20-economies.htm.

[9] OECD (2017), Policy Instruments for the Environment (PINE), OECD, https://www.oecd.org/environment/indicators-modelling-outlooks/PINE_database_brochure.pdf.

[15] Teusch, J. and S. Ribansky (2021), “Greening international aviation post COVID-19: What role for kerosene taxes?”, OECD Taxation Working Papers, No. 55, OECD Publishing, Paris, https://doi.org/10.1787/d0e62c41-en.

[5] Teusch, J. and K. van Dender (2020), “Making environmental tax reform work”, La Revue des juristes de Sciences Po 18.

[13] 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://doi.org/10.1787/e7f1d771-en.

Note

← 1.  According to International Energy Agency calculations, the « excise » amount includes all taxes, fees and charges, excluding VAT.