Car registration tax in Europe: country comparison 2026
Car registration tax in Europe in 2026: which countries tax used imports at registration, how each tax is calculated and the price gaps it creates.
· 7 min read
Car registration tax in Europe ranges from nothing at all in Germany, Czechia, Latvia and Luxembourg to heavy one-off taxes in the Netherlands, Denmark, Norway, Finland, Ireland and Portugal. Most of these taxes also hit used imports, reduced for age. They are the main reason the same car costs thousands of euros more in one country than in its neighbour, and the main trap when a price gap looks like profit.
Car registration tax in Europe: which countries tax used imports?
Many EU countries charge a one-off tax when a car is first registered in the country, and they apply it to used imports too, usually with a reduction for depreciation. EU law shapes how: under Article 110 of the Treaty on the Functioning of the EU, a member state may not tax an imported used car more heavily than the residual tax contained in the value of a similar used car already registered at home. That is why most systems include an age or depreciation reduction.
The main systems, grouped by how much they matter for traders:
| Country | Tax | Basis for used imports |
|---|---|---|
| Netherlands | BPM | CO2-based BPM reduced for depreciation (statutory table, price list or valuation); fixed amount for electric cars since 2025 (€667 that year, indexed) |
| Belgium | BIV (Flanders) / TMC (Wallonia, Brussels) | Regional formulas; in Flanders CO2, Euro standard, fuel and age |
| Denmark | Registreringsafgift | Value-based with CO2 elements; used imports taxed on their value in Denmark |
| Norway | Engangsavgift | Weight, emissions and other components, reduced by age; customs and VAT on top as Norway is outside the EU |
| Finland | Autovero | Based on the car's value and CO2 |
| Ireland | VRT | Percentage of the open market selling price, based on CO2, plus a NOx charge |
| Portugal | ISV | Engine-size and environmental components, reduced for age |
| Spain | IEDMT | 0% up to 120 g/km CO2, 4.75% up to 160, 9.75% up to 200, 14.75% above, on the depreciated value |
| Austria | NoVA | Percentage of the net price based on CO2 |
| Poland | Excise duty (akcyza) | 3.1% for engines up to 2,000 cc, 18.6% above; 1.55% and 9.3% for qualifying hybrids |
| Estonia | Registration fee (since 2025) | €150 base plus CO2 and mass components, reduced for age |
| Lithuania, Hungary, Croatia, Slovenia, Greece | National registration or pollution taxes | Mostly emissions-based |
For many of these countries we have separate guides, for example on BPM in the Netherlands, NoVA in Austria, VRT in Ireland and Polish excise duty. Rates change most years, so check the current figures before buying for a specific market.
Which countries have no registration tax?
Several major markets charge only administrative fees at registration, with no tax on the car's value or emissions:
- Germany: registration fees only; annual vehicle tax based on engine size and CO2.
- Czech Republic: registration fees, with an extra levy only for old cars with a low Euro standard.
- Latvia: a fixed CSDD registration fee (€41.88 for a car with two plates) and an annual CO2-based vehicle operation tax.
- Luxembourg: no one-off registration tax; annual tax based on CO2.
- Sweden: no one-off registration tax; instead every import goes through an origin check and a registration inspection.
These countries tend to be net sources of used cars for their neighbours, because nothing in the local price needs to be recovered at the border.
For car dealers
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Request accessHow do registration taxes change used car prices between countries?
Registration taxes push up the price of every car registered in the country, new or used, so the domestic used market carries the tax in its price. When you import a car into that market, you pay the tax too. The price gap you see on the internet is therefore partly tax, not margin.
Asking prices tracked by MyCarDealer in October 2026 show the pattern. For 2019–2021 VW Golfs, the median was €16,900 in Germany (1,107 listings), €18,950 in Belgium (464), €21,450 in the Netherlands (173) and €25,490 in Portugal (65). Portugal and the Netherlands both levy heavy registration taxes, and their prices show it. Norway's €12,916 median (80 listings) reflects an older, more worn mix of combustion cars in a market dominated by EVs, not low taxation.
For electric cars the picture flattens, because many registration taxes treat EVs lightly. For 2020–2023 Tesla Model 3s, the medians were €28,000 in Germany (243), €28,900 in the Netherlands (276), €29,499 in Belgium (135), €29,995 in Portugal (235) and €24,114 in Norway (207). For 2019–2022 Toyota RAV4 hybrids: €31,840 in Germany (76), €30,888 in the Netherlands (190), €26,900 in Italy (188) and €33,900 in Portugal (21).
Reading the gap correctly
Before you treat a price gap as a buying opportunity:
- Calculate the tax the import will pay in the destination, after the age reduction.
- Subtract it from the gap. What remains is the real difference.
- Subtract transport, inspection, registration fees and your time.
- Compare like for like: same model, engine, year, mileage and equipment.
A Golf that is €4,550 dearer in the Netherlands than in Germany looks attractive until rest-BPM, transport and the RDW inspection are deducted. MyCarDealer shows the market price of the same car in your country, so the gap you see is the real one; try it with the free valuation.
Are electric cars exempt from registration taxes?
Not everywhere, but most systems treat electric cars lightly because they are built on CO2 emissions. Examples:
- Netherlands: electric cars have paid a fixed BPM amount since 2025 instead of being fully exempt.
- Spain: IEDMT is 0% for cars up to 120 g/km, which covers electric cars and many hybrids.
- Estonia: the CO2 component is weighted heavily, so electric cars pay mainly the base amount and the mass component.
- Poland: the excise rates for qualifying hybrids are half the normal rates.
The trend is towards taxing electric cars more as their market share grows, often through weight-based components. That changes used EV prices from one year to the next. Our article on electric car tax in Europe follows these changes.
Where the price gaps create profitable trade
Registration taxes create three kinds of trade that work for dealers:
- Into low-tax markets from high-tax markets, using export refunds where they exist. The Netherlands, Denmark and Austria, among others, refund part of the tax when a car is exported, which can make a high-tax country a source of cars.
- Low-CO2 cars into CO2-taxed markets, where the tax on the import is small and the local price still reflects heavily taxed alternatives.
- Cars from no-tax countries into countries with moderate taxes, where the local premium exceeds the tax after the age reduction.
The trade that does not work is buying a car in a no-tax country and importing it into a high-tax country simply because the headline price is lower. In most cases the tax swallows the difference.
Frequently asked questions
Which EU countries charge a registration tax on used imports?
Among others, the Netherlands (BPM), Belgium (regional registration tax), Denmark, Finland, Ireland (VRT), Portugal (ISV), Spain (IEDMT), Austria (NoVA), Poland (excise), Estonia (registration fee since 2025), Lithuania, Hungary, Croatia, Slovenia and Greece. Most reduce the tax for the car's age.
Which countries have no registration tax?
Germany, the Czech Republic, Latvia, Luxembourg and Sweden charge no one-off tax on the car's value or emissions at registration, only fees and, in some cases, levies on old high-polluting cars.
How do registration taxes change used car prices between countries?
They raise the price of every car in the taxed market, so imports pay the tax too. In October 2026 a 2019–2021 VW Golf had a median asking price of €16,900 in Germany but €21,450 in the Netherlands and €25,490 in Portugal, both high-tax markets.
Are electric cars exempt from registration taxes?
Often partly. The Netherlands charges a fixed BPM amount for EVs, Spain's IEDMT is 0% up to 120 g/km, and CO2-based systems such as Estonia's charge EVs little. Several countries are adding weight-based components, so check current rules.
Can I get registration tax back when exporting a car?
In some countries, yes. The Netherlands, Denmark and Austria, among others, refund part of the registration tax when a car is exported, which affects the price at which their dealers can sell abroad.