The payment deadline is 15 December.
Approximately 20 000 tax notices will be issued for vehicles whose temporary removal or suspension in the traffic register ended between 1 January and 30 June. For such vehicles, ETCB calculates the annual vehicle tax proportionally — from the day after the traffic register entry was reinstated until the end of the year.
“For example, if a vehicle was temporarily deregistered on 25 December 2024 and the registration was restored on 20 January 2025, the vehicle tax will not be calculated for the full calendar year, but for a period that is 20 days shorter. In this case, tax will apply from 21 January to the end of the year,” explained Avely Raid-Lelov, Head of the Income Tax Department at ETCB.
After 15 July, the ETCB will issue the annual tax notice to the vehicle owner or responsible user within 15 working days of the registration being restored. The tax must be paid by 15 December. If the vehicle is again temporarily removed from use or suspended in 2025, the tax amount will not be adjusted or refunded according to the law.
More information and answers to frequently asked questions about the vehicle tax are available on the ETCB website.