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Vehicle Operation Tax

  1. General information
  2. Payment options
  3. Rates for light vehicles and cargo vehicles with gross weight up to 3500 kg
  4. Rates for motorcycle, tricycle, quadricycle
  5. Rates for cargo vehicles
  1. Rates for buses
  2. Rates for trailers and semi – trailers
  3. Tax exemptions
  4. Tax relief
  5. Tax refund

Tax exemptions

In accordance with 20.12.2010. Vehicle Maintenance Tax and Company Car Tax Law vehicle operation tax is not paid for:

  • one passenger car, motorcycle, tricycle or quadricycle which is or is registered in the ownership, holding or possession of a person with a disability;
  • a vehicle which is or is registered in the ownership, holding or possession of a mission of a diplomatic, consular or international organization or of a person who enjoys diplomatic or consular privileges and immunities;
  • a vehicle which is written off or written off simultaneously with another registration activity;
  • a vehicle which is or is registered as an emergency vehicle;
  • for the time when the vehicle has been seized in the cases provided for in regulatory enactments and its use in road traffic has been prohibited;
  • the previous period, if the vehicle has been recognized as the ownerless property in accordance with the procedures specified in regulatory enactments. When purchasing such a vehicle, the vehicle operating tax for the current year is paid by the new owner;
  • the time when the vehicle has not been at the disposal of the taxpayer as a result of a criminal offense, which is confirmed by documents issued by the person conducting the proceedings or a foreign competent authority or information in the register regarding the vehicle;
  • for the time when the vehicle registered in Latvia was exported from Latvia and was registered abroad;
  • a vehicle registered in the ownership of a natural person, for the time from the moment of death of this natural person until the moment of change of owner or registration of the possessor;
  • a vehicle which has or is registered the status of a historic vehicle;
  • a vehicle which is or is registered as a sports vehicle;
  • for the time when the vehicle has been removed from the register for alienation in Latvia or for export from Latvia or the registration of the vehicle has been temporarily suspended by handing over the number plates, or the vehicle has been removed from the register;
  • such vehicles which by their design, use as their sole mechanical propulsion energy from the electricity stored in the vehicle or propulsion storage equipment (e. g. battery, condenser, flywheel or generator, etc.).
  • a passenger car, the owner, holder or possessor of which or the spouse of such a person has a dependent child with a disability. The exemption shall apply to one passenger car registered in the ownership, holding or possession of such a person or their spouse;
  • a vehicle which the insolvency administrator of the owner of the vehicle removes from the register for alienation in Latvia or export from Latvia, or a vehicle the registration of which is temporarily suspended by handing over the number plates;

one vehicle which is or is registered in the ownership, holding or possession of a member of the Allied Headquarters or his or her dependents, if this person is not a citizen or normal resident of Latvia.