The amendment to the Vehicle Tax Act introduces significant changes from 2025, primarily affecting the new tax return form, tax rates, and adjustments of rates based on vehicle age.
New Tax Return Form:
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A new tax return form for Vehicle Tax applies for 2025.
The new form reflects:
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a revised method for determining the tax base,
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new annual tax rates,
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updated rules for adjusting the tax rate according to vehicle age.
Note: Tax returns for 2025 can no longer be submitted using the previous form.
When preparing the return, particular attention must be paid to correctly classifying vehicles according to category and technical specifications.
Key Change in Vehicle Age Adjustments:
From 2025, the approach to adjusting tax rates based on vehicle age has been completely revised:
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Reduction of the tax rate for newer vehicles is abolished.
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Only the mechanism for increasing the tax rate for older vehicles is retained.
New Tax Rate Adjustment Rules:
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First 36 months from initial registration → base annual rate applies
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Every subsequent 3 years → rate increases by 10%
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Maximum increase → +50%
This system applies uniformly to most vehicle categories.
Exceptions:
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Trailers (category O) are excluded from this adjustment.
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For electric vehicles (categories L, M1, and N1), a zero tax rate is applied in the tax return.
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For other electric vehicles, the zero tax rate is no longer applicable.
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Submission of a tax return is required even if the tax rate is zero.
Practical Impact for Taxpayers:
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Older vehicles will face higher tax rates.
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Replacing the fleet no longer provides a tax benefit through a reduced rate.
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Correct determination of tax liability directly affects the tax amount.
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Eco-friendly vehicles (electric, hybrid, CNG/LNG) – the 50% reduction is retained only for categories L, M1, and N1.