Import car to Croatia: special motor vehicle tax (PPMV)
Import car to Croatia: how the special tax on motor vehicles (PPMV) is set for used imports, depreciation, CO2, inspection, customs and registration.
· 7 min read
To import a car to Croatia, the buyer has it inspected at a vehicle station, reports it to the Customs Administration (Carinska uprava), which assesses the special tax on motor vehicles (posebni porez na motorna vozila, PPMV), pays the tax, and then registers the car. For a used import, PPMV is the tax the same car would pay new, combining a price component and a CO2 component, reduced in proportion to the car's loss of value since first registration.
How PPMV is calculated on an imported used car
PPMV is set by the Special Tax on Motor Vehicles Act and a government decree on the components of the calculation. For passenger cars the tax has two parts:
- a value component, based on the selling price of the car new, rising in bands with the price;
- an environmental component, based on CO2 emissions and fuel type, with diesel taxed more heavily than petrol and older Euro standards penalised.
For a used vehicle, the law says the tax is paid as the remainder of the special tax after applying the percentage by which the car has lost value on the Croatian market since its first registration. In other words, customs works out what the car would pay new, then scales it down for age.
Fully electric cars with zero CO2 are exempt from the environmental part, and ACEA's 2026 overview confirms that Croatia charges no excise on electric vehicles. Classic cars over 30 years can qualify for special treatment.
How the market value of a used import is determined
The depreciation is applied in one of two ways: from the depreciation table in the PPMV ordinance, by months since first registration, or by an individual valuation (procjena) of the car's market value in Croatia. The market value means the price of the used car on the Croatian market including all public charges except PPMV itself.
The individual valuation is used when there is no reference price for the model, when the car is old, or when the owner asks for it. Customs statistics show how the two routes are used: in 2023, Croatian customs offices assessed the large majority of used cars by the ordinance table and only a minority by individual valuation.
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Request accessWhat PPMV costs in practice
PPMV on a used import is usually a few hundred euros for a clean, mid-size car and several thousand for large, high-emission cars. Two examples from published customs tax decisions:
| Car | Euro standard | CO2 | PPMV |
|---|---|---|---|
| 2015 Škoda Octavia 1.6 TDI | Euro 6 | 90 g/km | about €80 (environmental component only) |
| 2013 BMW X6 30d | Euro 5 | 195 g/km | about €3,500 (€900 value + €2,600 environmental) |
The Customs Administration's own statistics give the average: in 2023, PPMV was assessed on 88,444 used motor vehicles for a total of €86.5 million, which is roughly €980 per vehicle. About 52% of those vehicles were imported for own use, mostly by private individuals, and about 48% by dealers.
The lesson for exporters: low-CO2, recent Euro 6 cars carry little PPMV and sell easily; older, powerful diesels can lose their price advantage to the tax.
Which inspection is required before Croatian registration?
Before registration, an imported used car goes through a technical inspection and a conformity check at a station authorised by the Croatian vehicle centre (CVH). The station checks the identity, condition and technical data, and the data recorded there are used by customs for the PPMV calculation and by the registration system.
Bring the certificate of conformity (CoC). It confirms CO2 and Euro standard, which are the two figures that drive the environmental component. Without a CoC, the station may need extra evidence, and a missing CO2 figure can push the car into a worse tax position. Our certificate of conformity guide explains how to get one.
Who pays the special tax, dealer or buyer?
The person who first registers the car in Croatia pays PPMV, unless a registered used-car dealer takes it into its tax procedure. In practice there are three routes:
- Private buyer imports for own use: reports to customs, receives a tax decision (porezno rješenje) and pays before registration.
- Dealer without special status: also reports to customs and pays PPMV per car.
- Registered dealer of used motor vehicles (registrirani trgovac): operates under a tax approval, calculates PPMV itself on the invoice when it sells the car, and pays by the 15th of the following month.
The registered-dealer status is a real advantage: tax is due only when the car is sold, not when it arrives, so cash is not tied up in PPMV on stock that sits on the lot. In 2023 registered dealers handled about 7% of used vehicles taxed.
VAT on cars from other EU countries
Croatian VAT is 25%. For VAT purposes a car is "used" if it is more than six months old and has driven more than 6,000 km; otherwise it is a new means of transport and taxed in Croatia whatever the seller's invoice says.
- Margin car: the invoice must state the margin scheme for second-hand goods; the Croatian dealer resells under the margin scheme.
- VAT-qualifying car: invoiced net to a Croatian VAT number; the buyer reports the acquisition (forms PDV-S and PDV).
Customs checks the VAT treatment when it assesses PPMV, so a wrong invoice wording slows everything down. See our guide to the VAT margin scheme for cross-border purchases.
Estimating the cost to import a car to Croatia
Croatian dealers source mainly from Germany, Austria and Italy. According to listings tracked by MyCarDealer in October 2026, a 2017–2020 VW Golf diesel had a median asking price of €13,550 in Germany (488 listings), €13,500 in Italy (206) and €14,490 in Austria (18). A 2018–2021 Škoda Octavia diesel was €14,990 in Germany (304), €12,600 in Italy (85) and €15,950 in Austria (31).
A simple landed-cost check for a Croatian buyer:
- purchase price (net or margin);
- transport to Croatia;
- PPMV estimate, based on CO2, Euro standard and age;
- inspection and registration fees;
- VAT, if the car is VAT-qualifying.
Compare the total with the Croatian market price of the same car. MyCarDealer calculates the margin after transport and costs; you can test a single car with a free valuation. For a broader view of how registration taxes differ, see our car registration tax comparison for Europe.
Frequently asked questions
How is PPMV calculated on an imported used car?
Customs first determines the tax the same car would pay new, combining a component based on the new selling price and an environmental component based on CO2 and fuel type. For a used car, that amount is reduced by the percentage the car has lost in value on the Croatian market since its first registration.
How is the market value of a used import determined in Croatia?
Usually from the depreciation table in the PPMV ordinance, by months since first registration. For older cars, models without reference prices or at the owner's request, customs uses an individual valuation of the car's market value in Croatia.
Which inspection is required before Croatian registration?
A technical inspection and conformity check at a station authorised by the Croatian vehicle centre (CVH). The CO2 and Euro data recorded there feed into the PPMV calculation, so a certificate of conformity is very useful.
Who pays the special tax, dealer or buyer?
The person who first registers the car pays PPMV, after a customs tax decision. A registered used-car dealer can instead calculate PPMV on its sales invoice and pay it by the 15th of the following month, so the tax is due only when the car is sold.
How much PPMV do used imports pay on average?
According to Croatian customs statistics for 2023, the average was roughly €980 per used vehicle. Recent low-CO2 cars often pay under €100, while large older diesels can pay several thousand euros.