Vehicle tax is payable on motor vehicles having a Hungarian vehicle registration number plate.
The tax is payable by the person listed in the authority register on the first day of the year as operator or, in the absence of an operator, as owner.
Tax is payable from the first day of the month following the putting into operation of the vehicle. The tax rate depends on the year of making and the performance of the vehicle in the case of passenger cars, bare weight in the case of buses and bare weight and load capacity in the case of trucks.
Among others, the following vehicles are exempt from tax:
- environmentally friendly (electronic and zero emission) vehicles,
- vehicles of family members living in a household with a minor with severe motor disability transporting such minor and the vehicles of persons with severe motor disability if the performance of such vehicle does not reach 100 kW
- vehicles in the ownership of church legal persons.
Annual vehicle tax is payable in two instalments until 15 March and 15 September of the year concerned. Vehicle tax is payable on trucks registered abroad moving in the territory of Hungary that are not registered in a member state of the EU. The tax is payable by the operator of the vehicle in the form of stamp duty placed on the road transport permit and the date of entry must be written on the stamp duty.