Acquisition of used motor vehicles: informatio​​​n on the general rules and taxpayer

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Taxpayer

  • is a legal and natural person having headquarters or permanent residence in the Republic of Croatia who is acquiring a used motor vehicle on which a special tax on motor vehicles has been paid.
 
Administrative fee
  • is paid in the defined amount per kilowatt (kW) or cubic centimetre (cm³), depending on the age of the used motor vehicle
  • vehicle testing centre calculates and controls the collection of the administrative fee.

No administrative fee is paid:

 
  • if the amount of the administrative fee is less than or equal to EUR 1.99
  • for the acquisition of motor vehicles powered by an electric powertrain only
  • for the acquisition of motor vehicles with 0 g/km of measured carbon dioxide emissions
  • for the acquisition of motor vehicles manufactured 30 or more years ago, which, in accordance with special regulations, are classified as vintage (oldtimer) vehicles.

 
Competent authority and regulations

Ministry of Finance, Tax Administration
Boškovićeva 5
10 000 Zagreb
+385 1 480 9000
Info: pisitenam.porezna-uprava.hr ​​​​

Special Motor Vehicle Tax Act​ (Official Gazette 15/13, 108/13-Corrigendum, 115/16, 127/17, 121/19)
Regulation on the Tariff of Administrative Fees (Official Gazette 156/22)

Date of update: 3 October 2025

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