The following passenger cars shall be subject to excise:

  • Ones with piston engines (with the exception of rotating piston engines) and with internal combustion with an ignition aided by spark plugs with tariff sub-headings: 8703 21, 8703 22, 8703 23 and 8703 24 and
  • Ones with piston engines with internal combustion and with an ignition aided by compression (diesel or semi-diesel) with tariff sub-headings: 8703 31, 8703 32 and 8703 33.


Passenger car excise

The basis for calculating excise tax on passenger cars shall be:

  • the selling price, and in the sense of this Law is the price excluding the value added tax or
  • upon import – the customs value determined in accordance with the customs regulations increased for the customs duty amount

Depending on the determined value of the passenger car in Euros in a denar counter value, the rates of the passenger cars excise shall be as follows:


Table excise
Passenger vehicle value in EurosExcise rate
overup to
03.0000,00%
3.0004.0000,50%
4.0005.0001,00%
5.0006.0001,50%
6.0008.5002,00%
8.50012.0003,00%
12.00014.0004,00%
14.00016.0006,00%
16.00018.0009,00%
18.00022.00011,50%
22.00025.00013,50%
25.00030.00015,50%
30.000 18,00%