Tax exemption up to HUF 13,000 a year is granted to the following vehicle of the following person
- keepers or owners who are persons with severely reduced mobility or other disability
- close relative regularly carrying, and living in the same household with, such person
passenger car with an engine not exceeding 100 kilowatt power output, not used for the provision of taxi service or passenger transport service with a passenger car, as specified in specific other legislation.
If the person entitled to the exemption has more than one passenger cars described above, the exemption applies to a single passenger car with the smallest engine power.
The exemption, and its discontinuation, must be notified to the NTCA, using the GJADO form.
If there is no change in the exemption, the notification needs not be submitted again.
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 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,
- an electrical current converter unit
- an electric 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.