Tax on means of transport - how to calculate it?

Service-Tax

Tax on means of transport - who determines it?

The tax on means of transport was introduced by the Act of January 12, 1991.about local taxes and fees. According to this legal act, the annual rates of tax on means of transport in the territory of each commune are decided by its authorities. There is a certain limitation here - the rates cannot be higher than the highest annual rates established in the aforementioned act. Tax on means of transport should be paid by the taxpayer from the first day of the month following the month of car registration. The taxpayer must pay it by the last day of the month in which the vehicle is deregistered.

If the taxpayer buys an already registered vehicle, the tax obligation applies to him from the first day of the month in which he made the purchase.

Tax on means of transport does not apply to:

  • passenger cars,
  • mopeds,
  • yachts,
  • ferries
  • motor boats,
  • cars "with grille"
  • vintage vehicles.

Tax on means of transport should be paid on the possession of:

  • a truck weighing 3.5 or more,
  • truck or ballast tractor,
  • trailer
  • a semi-trailer,
  • bus.

Tax on means of transport - how is it calculated?

In the context of calculating the amount of tax on means of transport, the key is the abbreviation dmc - the permissible total weight, i.e. the sum of the weight of the actual vehicle and its permissible load capacity. The specific mass consists, inter alia, of With:

  • equipment,
  • lubricants, oils and liquids in nominal amounts.

The load capacity of a vehicle is determined by the maximum weight of the load and people that can be transported on the road. The dmc value should be included in the registration certificate, vehicle card or in the excerpt from the approval certificate.

Take, for example, a vehicle combination consisting of a tractor unit, semi-trailer and trailer. Dmc for the purposes of tax on means of transport is calculated as follows:

Tractor empty weight + semi-trailer GVM + trailer GVW

Detailed information on the amount of tax rates on means of transport is available in the Act on Local Taxes and Fees.

Tax on means of transport - what rates?

As mentioned before, the tax rates on means of transport are determined by the authority of the commune in which the taxpayer's place of residence or seat is located. Their height is also influenced by the GVW of vehicles. We distinguish the following classification categories:

  • trucks with a maximum permissible weight of 3.5 tonnes and less than 12 tonnes,
  • trucks with a maximum weight of 12 tons and more,
  • tractors and ballast tractors adapted for use with a trailer or semi-trailer with a maximum permissible weight of 3.5 tonnes and less than 12 tonnes,
  • tractors and ballast tractors adapted for use with a trailer or semi-trailer with a maximum permissible weight of 12 tonnes and more,
  • trailers and semi-trailers which, together with the motor vehicle, have a permissible total weight of 7 tonnes and less than 12 tonnes,
  • trailers and semi-trailers which, together with the motor vehicle, have a maximum permissible weight of 12 tonnes and more,
  • coaches.

Attention!

The tax on means of transport does not apply to trailers and semi-trailers solely related to agricultural activity performed by an agricultural tax payer.

If the taxpayer has more than one vehicle that is subject to tax on means of transport, he must calculate and pay a tax separately for each of them.

Tax on means of transport - declaration

The Ordinance of the Minister of Finance of November 19, 2015 stipulates that declarations for tax on means of transport are to be submitted on forms DT-1 and DT-1 / A along with attachments with information about the vehicles owned. The deadline for submitting the declaration is February 15 of each tax year. If the tax obligation arises after that date, the declaration must be submitted within 14 days from its creation. The revision deadline is 14 days from the date on which the changes occurred.

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As a rule, the tax on means of transport is paid in two installments:

  • until February 15, and
  • September 15 of each year.

The exception is the tax obligation arising between February 1 and September 15 - then the installment payment deadlines are:

  • 14 days from the tax obligation - 1st installment,
  • September 15 - 2nd installment.

If the tax obligation arose or expired during the year, the tax for that year is determined in proportion to the number of months in which the obligation existed.