Taxes related to the operation of the vehicle
Taxes on the use of a vehicle not registered in Latvia in road traffic in Latvia
Vehicle operating tax.
If a vehicle registered abroad is driven by a driver who has declared residence in Latvia, payment of the vehicle operating tax must be made. The tax must be paid on the use of vehicles of categories M1* and N1** registered abroad. More information on tax can be found here: Driving a foreign vehiclein Latvia.
Toll (Vignette)
If a foreign-registered vehicle is driven by a foreign resident, a toll on the road (Vignette) must be paid. The toll must be paid for the use of the main and regional sections of national roads (excluding crossings, including roundabouts) on cargo vehicles of a total weight exceeding 3000 kilograms and cargo vehicles and their compositions of more than 3500 kilograms
The fee can be paid by any person, regardless of nationality. The fee is also must be paid if the vehicle participates in traffic with transit, trade plates. More information on the toll can be found https://www.lvvignette.eu/about.
Taxes on a vehicle registered in Latvia
In order to make a vehicle registration or technical inspection in Latvia, the following tax payments must be made.
- Vehicle operating tax.
The tax must be paid annually by all persons who own, hold or possess vehicles (except tractor equipment, trailers and semi-trailers with a full weight not exceeding 3500 kg, trams, trolleybuses, off-road vehicles, snowmobiles, mopeds and bicycles) or transit number plates are issued to the taxable vehicle. More information on this tax can be found here: Vehicle operating tax
- Business car tax The.
Tax must be paid for a merchant or a branch of a foreign merchant or a farm registered or owned or used on the basis of an employment contract, or borrowed from a person who is not a merchant:
a light-weight vehicle which, by its construction and internal equipment, is intended for carrying passengers and their luggage in which the number of seats, excluding the driver's seat, does not exceed eight seats and which is registered as a passenger, light passenger or light-use vehicle in the register;
a lorry of up to 3000 kg registered as a lorry and having more than 3 seats (including the driver's seat)
More information on this tax can be found here: Business car tax
- Natural resources tax.
The tax must be paid to all natural and legal persons for the first time in Latvia registered lorry with a full mass of not more than 3500 kg, passenger car, tricycle or quad vehicle, off-road vehicle. More information on this tax can be found here: natural resources tax.
- Toll (Vignette).
The toll must be paid for the use of the main and regional sections of national roads (excluding crossings, including roundabouts) on cargo vehicles of a total weight exceeding 3000 kilograms and cargo vehicles and their compositions of more than 3500 kilograms The fee can be paid by any person, regardless of nationality. The fee is also must be paid if the vehicle participates in traffic with transit, trade plates. More information on the toll can be found https://www.lvvignette.eu/about.