Vehicle Operation Tax

General information

According to the 20.12.2010. "Law on Vehicle Operation Tax and Company Car Tax", the tax must be paid annually to all persons:

• who own, possess or register vehicles in Latvia (except for tractor equipment, car trailers and semi-trailers with a gross vehicle weight not exceeding 3500 kg, trams, trolleybuses, off - road vehicles, snowmobiles, mopeds and bicycles);
• who get transit number plates for the taxable vehicle.

The vehicle operation tax is paid for the current calendar year and for the previous calendar years, if the vehicle has been registered in Latvia and the tax has not been paid.

The tax for each vehicle registered in Latvia or to be registered for the first time is paid once a year, regardless of the number of times during the calendar year the relevant vehicle is subjected to a state road worthiness test or it is registered.

Important! Taking into account the various tax payment options (in the CSDD e-services, client service centres or money transfer to the Treasury bank account), the CSDD cannot ensure the circulation of information confirming payment in cases when the tax payment has been made with money transfer to Treasury bank account in an incomplete amount.

At the CSDD client service centre does not have the possibility to make a surcharge or partial payment of the vehicle operation tax.

If you have chosen to pay the vehicle operation tax in parts, before visiting the CSDD client service centre, make sure that you have paid the tax in full (as required by law) and money is fully received to Treasury bank account.

The tax payments that have been made at CSDD client service centre or CSDD e-services has been transferred to the state budget.

This law also provides for tax exemptions and tax relief.