Understanding the New Motor Vehicle Tax Act:
What You Need to Know
As of January 1, 2025, the Motor Vehicle Tax Act will come into effect, bringing significant changes for all motor vehicle owners. This new legislation introduces the motor vehicle tax, a national tax that applies to every registered vehicle in the traffic register, and it outlines the vehicle registration fee as well. Here’s a comprehensive overview of what this means for you.
What Is Motor Vehicle Tax?
The motor vehicle tax, often referred to as car tax, is an annual payment required from all vehicle owners or responsible users. The Tax and Customs Board will manage this tax, ensuring compliance and collection.
Key Details:
- Payment Schedule: The tax is paid annually for the calendar year.
- Responsibility: Either the owner or the responsible user of the vehicle is liable for payment.
- Tax Calculation: Each vehicle has an individual tax amount determined by several factors, including:
- Base part
- CO₂ emissions
- Gross weight of the vehicle
Vehicle Registration Fee
In addition to the motor vehicle tax, a registration fee is applicable when a vehicle is registered for the first time. This fee is also managed by the Transport Board and varies by vehicle category.
Important Dates and Deadlines
To help you stay on track, here are the key dates for tax notices and payments in 2025:
Vehicle Registration Period | Tax Notice Issued | Payment Due |
Registered as of January 1 | By February 15 | June15 and December 15 |
Registered between February 1 - September 30 | Within 15 working days after registration | December 15 |
Registered between October 1 - December 31 | Within 15 working days after registration | June 15, 2026 |
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