General information
Before 1 January 2024
The Natural Resources Tax* must be paid by all natural individuals and legal entities who:
- for the first time in Latvia registers a vehicle to which Section 3, Paragraph one of the End-of Life Vehicle Management Law applies;
- removes a vehicle from the register for which it is not possible to obtain a certificate of disposal of an end-of life vehicle due to the absence of the vehicle if the certificate of disposal of the end-of life vehicle should be issued.
The natural resources tax shall be paid for:
- lorry of a total weight not more than 3500 kg;
- passenger car;
- tricycle (incl. off-road);
- quadricycle (incl. off-road).
Starting from 1 January 2024
The Natural Resources Tax* must be paid by all natural individuals and legal entities that register a vehicle for the first time in Latvia.
| Vehicle category | Tax amount (EUR) | Tax purpose | Natural Resources Tax Law section setting the payment charged |
|---|---|---|---|
| M1, N1 | 110,00 | The tax is charged for every vehicle of the categories specified that is permanently registered for the first time in Latvia | Section 26(1)(1) |
| L | 10,00 | The tax is charged for the tyres that are installed on every vehicle of the categories specified that is permanently registered for the first time in Latvia | Section 23(7) |
| M2, N2, O3 | 100,00 | ||
| M3, N3, O4 | 170,00 | ||
| O1, O2 | 20,00 |
When writing off a vehicle covered in Section 3(1) of the End-of-Life Vehicles Management Law for which it is not possible to obtain an end-of-life vehicle disposal certificate due to loss of the vehicle, the natural resources tax is paid in the amount of EUR 165.
Vehicles subject to this provision:
- goods vehicles with a full weight of no more than 3500 kg;
- passenger cars.
Tax payments made at a CSDD customer service centre or via a current account are credited to the national budget.