Draft Amendment to the Motor Vehicle Tax Act

The Ministry of Transport of the Slovak Republic (SR) has published a draft amendment to Act No. 361/2014 Coll. on Motor Vehicle Tax within the framework of the amendment to Act No. 474/2013 Coll. on the collection of tolls for the use of specified sections of land roads.

The aim of this modification is to reduce the taxation of goods vehicles over 12 tonnes used for business purposes to the level of the minimum rates laid down in the Annex to the Directive of the European Parliament and of the Council on the charging of heavy goods vehicles for the use of certain transport infrastructure. The annual rate of the tax will now also depend on the type of bodywork and the type of suspension of the drive axle. The main reason for this change is the State’s desire to compensate hauliers for the cost of replacing tachographs.

In addition, the tax rate according to the vehicle age is being unified for all types of vehicles weighing up to 3.5 tonnes as well as over 3.5 tonnes.

The proposed effectiveness of the forthcoming amendment is from 1 January 2025, with the new changes to be applied for the first time when filing a tax return for the 2025 tax period. However, it is proposed that advance payments due during the 2025 tax year will be calculated and paid by taxpayers at the new rate.