The amount of the tax is calculated on the basis of the tax base and the tax rate. The tax base may vary by the type of the vehicle.
Passenger car
- motor vehicle manufactured for carrying passengers,
- with a maximum number of fixed seats including the driver’s seat, not exceeding nine.
A motorcycle
- has two or three wheels and is designed for maximum speeds exceeding 45 kilometres/hour, or
- has for wheels, with an unladen weight of not more than 550 kg, with a maximum engine power not exceeding 15 kilowatt.
The tax base:
In the case of passenger cars and motorcycles the engine power in kilowatts, as shown in the vehicle registry. If the motor power is only given in terms of horsepower, it must be divided by 1.36 and rounded to an integer number.
The rate of the tax before 2025:
|
in the year of manufacture of the vehicle and the next 3 calendar years |
345 HUF/kW |
|
during the 4th to 7th calendar years after the year of manufacture |
300 HUF/kW |
|
during the 8th to 11th calendar years after the year of manufacture |
230 HUF/kW |
|
during the 12th to 15th calendar years after the year of manufacture |
185 HUF/kW |
|
in the 16th and the next calendar years after the year of manufacture |
140 HUF/kW |
The rate of the tax in 2025:
|
in the year of manufacture of the vehicle and the next 3 calendar years |
360 HUF/kW |
|
during the 4th to 7th calendar years after the year of manufacture |
310 HUF/kW |
|
during the 8th to 11th calendar years after the year of manufacture |
240 HUF/kW |
|
during the 12th to 15th calendar years after the year of manufacture |
195 HUF/kW |
|
in the 16th and the next calendar years after the year of manufacture |
145 HUF/kW |
Examples for the tax payable in 2025:
|
Year of manufacture |
Tax base (power, in kW) |
Tax rate (HUF) |
Calculation |
Tax (HUF) |
|
2022-2025 |
50 |
360 |
50 x 360 = |
18 000 |
|
75 |
360 |
75 x 360 = |
27 000 |
|
|
100 |
360 |
100 x 360 = |
36 000 |
|
|
150 |
360 |
150 x 360 = |
54 000 |
|
|
2018-2021 |
50 |
310 |
50 x 310 = |
15 500 |
|
75 |
310 |
75 x 310 = |
23 250 |
|
|
100 |
310 |
100 x 310 = |
31 000 |
|
|
150 |
310 |
150 x 310 = |
46 500 |
|
|
2014-2017 |
50 |
240 |
50 x 240 = |
12 000 |
|
75 |
240 |
75 x 240 = |
18 000 |
|
|
100 |
240 |
100 x 240 = |
24 000 |
|
|
150 |
240 |
150 x 240 = |
36 000 |
|
|
2010-2013 |
50 |
195 |
50 x 195= |
9 750 |
|
75 |
195 |
75 x 195= |
14 625 |
|
|
100 |
195 |
100 x 195= |
19 500 |
|
|
150 |
195 |
150 x 195= |
29 250 |
|
|
before 2010 |
50 |
145 |
50 x 145= |
7 250 |
|
75 |
145 |
75 x 145= |
10 875 |
|
|
100 |
145 |
100 x 145= |
14 500 |
|
|
150 |
145 |
150 x 145= |
21 750 |
Examples for the tax payable in 2024:
|
Year of manufacture |
Tax base (power, in kW) |
Tax rate (HUF) |
Calculation |
Tax (HUF) |
|
2021-2024 |
50 |
345 |
50 x 345 = |
17,250 |
|
75 |
345 |
75 x 345 = |
25 875 |
|
|
100 |
345 |
100 x 345 = |
34,500 |
|
|
150 |
345 |
150 x 345 = |
51,750 |
|
|
2017-2020 |
50 |
300 |
50 x 300 = |
15,000 |
|
75 |
300 |
75 x 300 = |
22,500 |
|
|
100 |
300 |
100 x 300 = |
30,000 |
|
|
150 |
300 |
150 x 300 = |
45,000 |
|
|
2013-2016 |
50 |
230 |
50 x 230 = |
11,500 |
|
75 |
230 |
75 x 230 = |
17,250 |
|
|
100 |
230 |
100 x 230 = |
23,000 |
|
|
150 |
230 |
150 x 230 = |
34,500 |
|
|
2009-2012 |
50 |
185 |
50 x 185= |
9,250 |
|
75 |
185 |
75 x 185= |
13,875 |
|
|
100 |
185 |
100 x 185= |
18,500 |
|
|
150 |
185 |
150 x 185= |
27,750 |
|
|
before 2009 |
50 |
140 |
50 x 140= |
7,000 |
|
75 |
140 |
75 x 140= |
10,500 |
|
|
100 |
140 |
100 x 140= |
14,000 |
|
|
150 |
140 |
150 x 140= |
21,000 |
The amount of the tax is calculated on the basis of the tax base and the tax rate. The tax base may vary by the type of the vehicle.
A bus
- is a passenger vehicle,
- with a maximum number of seats, including that of the driver, exceeding nine,
- and is not powered from an overhead power line.
Both a caravan and a trailer caravan is a trailer vehicle that cannot travel longer distances by its own power, i.e. one that can do so only as a trailer, towed by a motor vehicle.
The basis of the tax is the vehicle’s unladen weight appearing in the motor vehicle register.
The rate of the tax in 2025:
|
in the case of an air suspension or equivalent suspension system: |
885 HUF/100 kg |
|
in all other cases: |
1 435 HUF/100 kg |
Examples:
|
Ser. No. |
Tax base (net weight kg) |
100 kg started |
Air suspension / other |
Tax rate (HUF) |
Calculation |
Tax (HUF) |
|
1 |
253 |
3 |
air suspension |
885 |
3 x 885 = |
2 655 |
|
other |
1 435 |
3 x 1 435 = |
4 305 |
|||
|
2 |
647 |
7 |
air suspension |
885 |
7 x 885 = |
6 195 |
|
other |
1 435 |
7 x 1 435 = |
10 045 |
|||
|
3 |
2 345 |
24 |
air suspension |
885 |
24 x 885 = |
21 240 |
|
other |
1 435 |
24 x 1435 = |
34 440 |
|||
|
4. |
11 347 |
114 |
air suspension |
885 |
114 x 885 = |
100 890 |
|
other |
1 435 |
114 x 1 435 = |
163 590 |
Allowance subject to the environmental class marking:
by 20%:
in the case of the 1st example
2 655 x 80% = 2 124 Ft
4 305 x 80% = 3 444 Ft
in the case of the 2nd example
6 195 x 80% = 4 956 Ft
10 045 x 80% = 8 036 Ft
by 30%
in the case of the 3rd example
21 240 x 70% = 14 868 Ft
34 440 x 70% = 24 108 Ft
in the case of the 4th example
100 890 x 70% = 70 623 Ft
163 590 x 70% = 114 513 Ft
Heavy goods vehicles are trucks and trailers not elsewhere categorised.
The tax base is the vehicle’s unladen weight plus half of the weight of the payload.
The rate of the tax in 2025:
|
in the case of an air suspension or equivalent suspension system: |
885 HUF/100 kg |
|
in all other cases: |
1 435 HUF/100 kg |
Examples:
1
|
Unladen weight (1): |
1 320 |
|
Total weight (2): |
2 544 |
|
Payload (3) = (2) – (1): |
1 224 |
|
Tax base (4) = (1) + [ (3) / 2 ] = |
1 932 |
|
Every 100 kg started (5) = (4) / 100 => |
20 |
|
Air suspension tax rate (6): |
885 |
|
Tax calculation (5) x (6) = |
17 700 |
2
|
Unladen weight (1): |
1 320 |
|
Total weight (2): |
2 544 |
|
Payload (3) = (2) – (1): |
1 224 |
|
Tax base (4) = (1) + [ (3) / 2 ] = |
1 932 |
|
Every 100 kg started (5) = (4) / 100 => |
20 |
|
Normal (non-air suspension) tax rate (6): |
1 435 |
|
Tax calculation (5) x (6) = |
28 700 |
A semi-trailer truck is a tractor that bears a considerable part of the semi-trailer’s weight through its saddle structure.
The tax base:
twice the semi-trailer truck’s unladen weight as shown in the motor vehicle registry, plus half of the positive difference between the maximum total weight of the semi trailer that can be towed by it and the semi-trailer truck’s own unladen weight.
The rate of the tax:
|
in the case of an air suspension or equivalent suspension system: |
885 HUF/100 kg |
|
in all other cases: |
1 435 HUF/100 kg |
Examples:
1
|
Unladen weight (1): |
1 560 |
|
Maximum total weight of the trailer (2): |
2 564 |
|
Difference between the trailer’s weight and the truck’s unladen weight (3) = (2) – (1): |
1 004 |
|
Half of the difference (4) = (3) / 2: |
502 |
|
Tax base (5) = [ (1) x 2 ] + (4) = |
3 622 |
|
Every 100 kg started (6) = (5) / 100 => |
37 |
|
Air suspension tax rate (7): |
885 |
|
Tax calculation (6) x (7) = |
32 745 |
2
|
Unladen weight (1): |
1 560 |
|
Maximum total weight of the trailer (2): |
2 564 |
|
Difference between the trailer’s weight and the truck’s unladen weight (3) = (2) – (1): |
1 004 |
|
Half of the difference (4) = (3) / 2: |
502 |
|
Tax base (5) = [ (1) x 2 ] + (4) = |
3 622 |
|
Every 100 kg started (6) = (5) / 100 => |
37 |
|
Normal (non-air suspension) tax rate (7): |
1 435 |
|
Tax calculation (6) x (7) = |
53 095 |