A 20 percent tax benefit is granted to buses and heavy goods vehicles with environmental protection class markings (codes) of “5”, “6”, “7” or “8”.
A 30 percent tax benefit is granted to semi-trailer trucks with environmental protection class markings (codes) of “5”, “6”, “7” or “8”.
A 30 percent tax benefit is granted to buses and heavy goods vehicles with environmental protection class markings (codes) of “9”, “10”, “11” or “12”.
A 50 percent tax benefit is granted to semi-trailer trucks with environmental protection class markings (codes) of “9”, “10”, “11” or “12”.
The tax benefit granted on the basis of the environmental protection class marking is taken into account by the NTCA ex officio; it needs not be notified.
If the taxpayer performed combined goods transport
- with their heavy goods vehicle,
- covered by transport documents,
- more than 40 times in the given tax year
- where the distance covered in Hungary by rail or water was longer than 100 km by shipment,
another 10 percent motor vehicle tax benefit is granted for that heavy goods vehicle off the amount of tax payable after the subtraction of the benefit granted for the environmental protection class marking.
The tax allowance is available only for that heavy goods vehicle which used the rail and/or water segment of the combined transport route as well.
Application for the tax benefit can be submitted to the NTCA from 1 July of the year concerned using the GJADO form, enclosing the transport documents. Taxpayers under obligation to communicate electronically may only electronically submit the application.
If you wish to make use of an exemption or if you wish to apply for a suspension or 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 ONYA or 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.