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Tax-exempt use of a vehicle

In general, if you put a vehicle into tax-exempt operation, you must submit a declaration of tax-exempt use to the Tax Administration. The declaration must be submitted before you begin operating the vehicle.

Some categories of tax-exempt use do not necessitate submittal of the declaration to the Tax Administration.

If the requirements for tax exemption are not met, your driving the vehicle is subject to car tax. In this case, you must submit a declaration of use and a car tax return for the vehicle.

Check the requirements and conditions for the exemption, and familiarise yourself with specific instructions that match your circumstances

Page last updated 4/22/2022