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FAQ

Payments to budget

Car Tax

Valsts kase , Reg.No. 90000050138
Valsts Kase, code TRELLV22,
Account No. LV11TREL1060000546000

It is possible not to pay the tax

The Law stipulates particular exemptions from the car tax – it is not paid:

  • for special service vehicles;
  • for passenger taxis;
  • for vehicles owned or hold by a person authorised by the vehicle manufacturer and used as demonstration vehicles and that are registered as such in an agreement with the vehicle manufacturer binding upon the person and that the business has declared in the State Register of Vehicles and their Drivers maintained by the Road Traffic Safety Directorate;
  • if the business’ turnover of car rental services make up at least 90% of the total turnover of the business, for vehicles intended for short-term rental and owned or hold by the business and that the business has declared in the State Register of Vehicles and their Drivers maintained by the Road Traffic Safety Directorate
  • for vehicles that the business uses solely for the needs of its economic activity and that have been declared in the State Register of Vehicles and their Drivers maintained by the Road Traffic Safety Directorate. In this case, the business has to prove that the vehicle is used solely for the needs of its economic activity. The business has to record the travels connected with its economic activity by using a travel control system, i.e. a device that receives signals transmitted by the Global Positioning System (GPS) and determines the coordinates of the vehicle in real time and location.

If during the taxation period the business alienates a vehicle for which the car tax has been paid, the State Revenue Service repays the tax that has been overpaid.

Tax rate

The car tax for a vehicle that has been registered for the first time after 1 January 2005 and in the registration certificate of which there is information of its engine displacement, the tax is paid according to the engine displacement in the following amounts:

  • up to 2000 cm3 – LVL19 per month;
  • from 2001 cm3 to 2500 cm3 – LVL 30 per month;
  • over 2500 cm3 – LVL 40 per month;
  • For other cars – LVL 30 per month.