Motor vehicle tax is payable for motor vehicles and trailers
- in service in Hungary,
- with Hungarian official number plates.
No motor vehicle tax needs to be paid for
- agricultural tractors,
- slow vehicles and their trailers,
- four-wheel moped,
- “beehive” motor vehicle as per specific other legislation,
- work machines,
- motor vehicles with plate numbers including CD and OT.
From 1 January 2024, the annual tax will have to be paid in one amount by 15 April. Natural persons may apply for an annual tax instalment of up to 5 months per year until 30 June of the year in question, without any surcharge.
An amount of tax assessed proportionately for a specific period of a year must be paid after receipt of the relevant decision, within 15 days of the day on which it becomes definitive. A decision becomes definitive on the day following the end of the time limit for the submission of appeals, provided no appeal has been lodged.
The motor vehicle tax must be transferred to the NTCA domestic motor vehicle tax revenue account No. 10032000-01079160 [IBAN: HU36-10032000-01079160-00000000].
The annual tax is to be paid by the
- vehicle keeper, or in lieu of such person, the
- owner
appearing in the motor vehicle registry on the first day of the year concerned.
The tax for a specific period of the year must, for a motor vehicle put into service as a new vehicle, or put back into service, during the year, be paid by the
- vehicle keeper, or in lieu of such person, the
- owner
appearing in the motor vehicle registry on the last day of the month in which it is put into service.
If a motor vehicle is owned by multiple owners or belongs to multiple keepers according to the motor vehicle registry, the yearly or the time-proportional tax is payable by the one to the name of whom the registration certificate is issued.
for the first time the NTCA sends a decision concerning the yearly or time-proportional motor vehicle tax, and in the subsequent years it sends notices, provided no relevant change has occurred.
If the private individual owner dies, or if the owner company is terminated, and on the first day of the next year the motor vehicle registry still shows the deceased person or the terminated organisation as owner, the tax is paid
- by the person who appears in the official registry on the day of the death or termination as non-keeper owner. If no such person or organisation exists,
- the one who is the first one to be registered as owner after the death or termination of the taxpayer.
The NTCA sends information on the amount of the annual tax payable in the context of the annual tax assessment.
For vehicles with temporary number plates "I", the tax is paid by the person to whose name the authority has issued the number plate. The NTCA sends decisions on one-off tax items.
The tax is charged by the National Tax and Customs Administration (NTCA) on the basis of the motor vehicle registry kept by the competent district office.
The NTCA charges the
- annual tax at the beginning of the year,
- the time-proportional tax when the new motor vehicle is put into service, or when the vehicle is put back into service, during the year.
The relevant provisions on the taxes payable for domestic motor vehicles are laid down in Chapter I of Act LXXXII of 1991 on the Motor Vehicle Tax, as supplemented by the interpreting provisions laid down in Section 18 of the same.