The tax is to be paid by the person who is recorded in the vehicle registry on the first day of the year as vehicle keeper or in the absence of such person, as owner. In the case the vehicle is withdrawn from service for any reason, the tax liability lapses on the last day of the month in which it is withdrawn from service. This is independent of withdrawal from service is being requested by the new owner already. The previous owner will receive a new decision because their previously assessed annual tax liability is being reduced.
If the vehicle is put into service again, the motor vehicle tax is payable by the person appearing in the motor vehicle registry on the last day of the month in which the vehicle is put into service as vehicle keeper, or in the absence of that, as owner.
The NTCA starts an extraordinary tax assessment procedure at request or, if they receive information about the death of the owner, ex officio.
The NTCA informs the heirs of the amount of the tax payable for the tax year and the deadline for payment, in a decision.
As a rule, from the year following the year of death, the person who becomes the owner of the vehicle based on an order with ultimate effect must pay the motor vehicle tax. The NTCA, having been informed of the change of ownership ex officio from the vehicle register, will notify the new owner of the amount of the motor vehicle tax by decision.
The obligation to pay motor vehicle tax commences on the first day of the month following the month in which the vehicle is put into service.
The NTCA sends a decision on the charging of the motor vehicle tax.
The time limit for payment is 15 days following the expiry of the day on which the decision becomes definitive, i.e. the last day on which an appeal can be lodged. (An appeal against a decision may be lodged within 15 days of its receipt.)
The amount of motor vehicle tax does not appear as a debt on your tax account before the due date.
No. Motor vehicle tax is payable for motor vehicles and trailers operating with official Hungarian number plates as well as heavy goods vehicles registered abroad and operated in Hungary.
You do not need to report it, the NTCA receives information on the withdrawal of vehicles from service, once a month from the motor vehicle registry.
The NTCA cancels the motor vehicle tax in proportion to the period concerned from the first day of the month following withdrawal from service.
The municipalities provided the NTCA with data on exemptions in their records as at 31 December 2020. The NTCA has taken, and takes, the exemptions, about which it is informed in this way, into account when charging taxes.
Exemptions already in place need not be notified anew, apart from those that were only granted for a given year (exemptions of foundations, associations, public bodies, exemptions relating to buses). The latter ones need to be notified yearly.
The NTCA has received the data relating to exemptions in place and appearing in the registry as at 31 December 2020 and has taken, and takes, them into account ex officio in charging taxes.
If you wish to make use of a new exemption or if you wish to apply for a suspension, or a tax benefit, you can do so by submitting the form GJADO „adat- és változásbejelentő lap a gépjárműadó mentesség / kedvezmény / szüneteltetés igénybevételéhez” (data and change notification form for accessing motor vehicle tax exemption / benefit / suspension).
The form can be submitted
- in the Online Nyomtatványkitöltő Alkalmazás (ONYA) (online form filling application) application and
- in the Általános Nyomtatványkitöltő Keretprogram (ÁNYK) (general form filling framework program) electronically.
A taxpayer not under electronic communication obligation can also
- send the filled-out form – printed from the ÁNYK system, or obtained at a customer service office – by post to the NTCA directorate that is competent in the area in which the taxpayer has their residence or registered office or
submit it at our customer service offices.
Environmentally friendly motor vehicles are tax exempt. This category comprises electric and zero emission motor vehicles, including:
- fully electric motor vehicle (its registration certificate shows the environmental class 5E),
- externally charged (plug-in) hybrid vehicle (its registration certificate shows the environmental class 5P),
- long range hybrid vehicle (its registration certificate shows the environmental class 5N),
- zero emission motor vehicle (its registration certificate shows the environmental class 5Z).
An environmentally friendly motorcycle is also considered an environmentally friendly motor vehicle.
Yes, a vehicle with temporary registration plate "I" is subject to vehicle tax as follows:
- passenger transport vehicle: HUF 10,000
- truck/lorry: HUF 46,000
- test vehicle: HUF 23.000
The motor vehicle tax liability arises when the registration plate is issued.[1]
[1] Section 3 (2) and Section 7 (3) of act LXXXII of 1991 on Motor Vehicle Tax.
The justification section of the decision sent to you contains the relevant pieces of information on the vehicle on the basis of you can check whether the amount of the tax is correct. The base and the rate of the tax is specified in the act on the motor vehicle tax[1].
To check the calculation see Section 9 of the Information Booklet No. 95 “Domestic motor vehicle tax” available on the website of NTCA.
[1]Sections 6-8 of Act LXXXII of 1991 on Motor Vehicle Tax.
If your motor vehicle has been stolen, your motor vehicle tax payment obligation is suspended. The tax falling on the period of suspension does not have to be paid.
The fact of the theft must be reported using the GJADO form by the 15th day of the month following the theft. The police certificate on the fact that you lost possession of the vehicle unlawfully must be attached to the notification.
Suspension lasts from the first day of the month following the theft until the last day of the month in which the vehicle is returned to its owner. The owner must report the termination of the suspension using the GJADO data sheet by the 15th day of the month following the change.
If the stolen vehicle is not returned to its owner, the tax on the motor vehicle needs no longer be paid from the year following the theft.
As a result of the change of number plate, you are not obliged to notify the NTCA. The change of the number plate has effect neither on the taxable person nor on the amount of motor vehicle tax payable.