A budgetary institution does not pay motor vehicle tax.
The exemption needs not be notified; the NTCA takes it into account ex officio.
No decision is issued regarding the whole year’s exemption; it is registered by the NTCA.
Associations, foundations and public bodies pay no motor vehicle tax for motor vehicles in their ownership, provided they did not have to pay corporate income tax in the previous tax year.
An association, foundation or public body does not pay motor vehicle tax even on a motor vehicle owned by the budgetary body, association, foundation or public body if it did not have to pay corporate income tax in the previous year.
The exemption, and its discontinuation, must be notified to the NTCA each year, using the GJADO form.
No decision is issued regarding the whole year’s exemption; it is registered by the NTCA.
No motor vehicle tax is payable a bus, if at least 75 percent of its keeper’s or owner’s net sales revenue, as per the Accounting Act, was earned during the year preceding the year concerned, from the operation of local or intercity public road transport service. The taxpayer must issue a declaration on this.
The exemption, and its discontinuation, must be notified to the NTCA each year, using the GJADO form.
No decision is issued regarding the whole year’s exemption; it is registered by the NTCA.
No motor vehicle tax has to be paid for vehicles owned by ecclesiastical legal entities. The NTCA takes into account the tax exemption ex officio in the case of taxpayers appearing in its records as ecclesiastical legal entities.
The exemption only needs to be notified using the GJADO form if it is not included in the NTCA registry.
No decision is issued regarding the whole year’s exemption; it is registered by the NTCA.
Economic associations operating facility fire brigades do not have to pay motor vehicle tax for fire trucks used in fire fighting, and/or in the technical rescue operations, after an alert.
The exemption, and its discontinuation, must be notified to the NTCA, using the GJADO form.
No decision is issued regarding the whole year’s exemption; it is registered by the NTCA.
No motor vehicle tax needs to be paid for environmentally friendly motor vehicles.
Environmentally friendly motor vehicles include:
- electric motor vehicle,
- zero emission motor vehicle (environmental class 5Z),
- environmentally friendly motorcycle.
Electric motor vehicle:
- fully electric motor vehicle (environmental class 5E),
- externally charged hybrid electrical class, plug-in hybrid electrical class (environmental class 5P)
- hybrid electric motor vehicle of an increased range (environmental class 5N).
Zero emission motor vehicle:
- zero emission vehicle (environmental class 5Z).
Environmentally friendly motorcycle is a fully electric motorcycle, whose drive chain comprises
- at least one electrical energy storage unit,
- electrical current converter unit and
- an electrical machine
that converts the electricity stored with the aim of powering the motorcycle into mechanical energy, and the motorcycle has no other source of power for driving it.
The tax exemption needs not be notified specifically, the NTCA takes it into account ex officio on the basis of the data held in the vehicle registry. If however, a motor vehicle is converted into an environment preserving vehicle, it has to be notified to the NTCA using the GJADO form.
No decision is issued regarding the whole year’s exemption; the exemption is registered by the NTCA.
No motor vehicle tax has to be paid for motor vehicles whose tax exemption is ensured by an international agreement or reciprocal arrangement. The position statement issued by the minister in charge of tax policy applies to reciprocity,
The exemption, and its discontinuation, must be notified to the NTCA, using the GJADO form.
No decision is issued regarding the whole year’s exemption; the exemption is registered by the NTCA.
No motor vehicle tax needs to be paid for vehicles owned by the following:
- North Atlantic Treaty Organisation (NATO),
- international military headquarters established on the basis of the North Atlantic Treaty and
- member states of the North Atlantic treaty and other participating countries of the Peace Partnership
For vehicles owned by armed forces staying in Hungary.
Also tax exempt are motor vehicles owned by persons
- belonging to or employed by the personnel of such organisations,
- of other than Hungarian citizenship,
- in military service and those of the civilian personnel.
The exemption, and its discontinuation, must be notified to the NTCA, using the GJADO form.
No decision is issued regarding the whole year’s exemption; the exemption is registered by the NTCA.