TAXES ON MOTOR VEHICLES
Vehicle tax and road tax
The vehicle tax is paid by the person who, according to the vehicle register as at the first day of the year, owns the vehicle. If the vehicle has a keeper, the keeper shall be the designated tax subject. A tax liability may also be incurred during the year: in the case of newly registered or re-registered motor vehicles, taxes are paid by the person registered as the owner on the last day of the month of registration in the official records.
Taxes are levied by the tax authority based on the data received from the central vehicle register. Taxation on motor vehicles is managed by the municipal tax authority having jurisdiction at the place of residence, registered seat, or place of business of the taxpayer as given in the official register of addresses. In case of a mid-year change of address (residence, registered seat, or premises) all taxes for the year in question shall be paid to the local government of the old address, while the local government of the new address shall have jurisdiction from the first day of the year following the change of address.
You are obliged to file a data disclosure (return) to the Tax Administration Office (Adóigazgatási Iroda) in the following cases:
- If the vehicle has been unlawfully removed from the taxpayer’s possession (stolen). Tax obligation is suspended on request.
- If the taxpayer is entitled to an exemption (e.g. due to severe mobility impairment where the taxpayer holds an expert opinion on the state of their impairment, or parents (including foster, adoptive and stepparents) regularly transporting a minor of their own household with severe impairment from or a severely impaired adult of their own household under guardianship with limited (or no) legal capacity). However, exemption only applies if the engine power of the vehicle is less than 100 kilowatts and is not used as a taxi. The tax exemption is limited to HUF 13,000, the amount above this must be paid. If a taxpayer entitled to the exemption is taxable and liable for more than one car in the tax year, the exemption applies only to the car with the lowest engine power.
Change of vehicle ownership, both for the seller and the buyer, must be disclosed only at the Budapest Metropolitan Government Office 12th District Government Window (Budapest Főváros Kormányhivatala XII. Kerületi Hivatala Hatósági Főosztály Kormányablak Osztály, the so-called Okmányiroda). If the buyer fails to register the change of ownership, the old owner remains the tax subject. Therefore, the sale of the vehicle must be disclosed by the old owner as well at the Budapest Metropolitan Government Office 12th District Government Window (Okmányiroda). The Tax Administration Office (Adóigazgatási Iroda) has no authority for correcting any inaccuracies in the vehicle register, so in such cases please contact the above mentioned Okmányiroda
- the tax is levied
- a decision is sent by mail
- verifying the circumstances giving rise to an exemption, if applicable
- an amended decision is sent by mail
documents and instruments required
Only fill out when applying for a tax exemption or the suspension of your tax obligation:
Vehicle tax data disclosure (return) (exemptions, suspensions)
Power of attorney
SUBMITTING THE DATA DISCLOSURE:1) By post: by mailing the completed and signed form (for individuals only)
2) Electronically: fill out and submit the completed electronic form by returning to the Administration menu (top left of the menu bar) and clicking on Start a new case / Official inquiries / Services / Businesses and Taxation.
Taxes are to be paid in two equal instalments, by 15 March and 15 September. The two paying-in slips are sent by the Tax Administration Office (Adóigazgatási Iroda) at the beginning of each year. Legal entities must pay the tax by bank transfer.In case of late payment of the tax, a default penalty must be paid.
Account number for vehicle tax: 12001008-00155671-00100000
The tax rate depends on the age and engine power of the vehicle.
• 345 HUF/kilowatt in the manufacturing year and the following 3 calendar years
• 300 HUF/kilowatt for calendar years 4 to 7 after the manufacturing year
• 230 HUF/kilowatt for calendar years 8 to 11 after the manufacturing year
• 185 HUF/kilowatt for calendar years 12 to 15 after the manufacturing year
• 140 HUF/kilowatt in calendar year 16 after the manufacturing year and afterward