Road tax, known by various names around the world, is a
tax
A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or n ...
which has to be paid on, or included with, a motorised vehicle to use it on a
public road
A highway is any public or private road or other public way on land. It is used for major roads, but also includes other public roads and public tracks. In some areas of the United States, it is used as an equivalent term to controlled-access ...
.
National implementations
Australia
All states and territories require an annual vehicle registration fee to be paid in order to use a vehicle on public roads; the cost of which varies from state to state and is dependent on the type of vehicle. The fee is known colloquially as 'rego' (pronounced with a
soft g, short for registration).
Queensland
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, nickname = Sunshine State
, image_map = Queensland in Australia.svg
, map_caption = Location of Queensland in Australia
, subdivision_type = Country
, subdivision_name = Australia
, established_title = Before federation
, establishe ...
road tax is based on the number of cylinders or rotors the vehicle's engine has. There is also a small traffic improvement fee.
New South Wales
)
, nickname =
, image_map = New South Wales in Australia.svg
, map_caption = Location of New South Wales in AustraliaCoordinates:
, subdivision_type = Country
, subdivision_name = Australia
, established_title = Before federation
, es ...
road tax is paid based on the vehicle's tare weight.
Belgium
Passenger cars pay a registration fee based on the engine displacement and power output (degressive towards 2014 (66% in 2012, 33% in 2013, 0% in 2014) and environmental criteria such as CO
2 g/km output (increasingly towards 2014). The more CO
2 g/km the car produces, the higher the fee will be.
Every year, the plate number owner has to pay the annual road tax contribution. This tax is based on the engine displacement (0-799cc = fiscal HP 4, above 800cc each 200cc is one class higher). Due to CO
2-based regulations, diesel cars with above average displacement (>2,000cc) are favoured, and petrol cars with bigger displacements are put at a disadvantage). A supplementary annual fee has to be paid for cars that run on LPG/CNG (0-799cc: €84/year, 800–2,499cc; €148/year and >2,500cc: €208/year) to compensate financial loss for the state due to the absence of excise at the pump.
Brazil
In Brazil, the states may collect an annual Vehicle Licensing Fee (''Taxa de Licenciamento Veicular'') which has a fixed value for each vehicle category determined by each state. In addition, each state may impose a Vehicle Property Tax (''Imposto sobre a Propriedade de Veículos Automotores''), with a rate up to 4%.
Costa Rica
The Costa Rican car property tax, commonly referred to as ''Marchamo'', is among the highest in Latin America, with rates that can go up to 3.5% of the fiscal value of the vehicle yearly. When compared to the Costa Rican minimum wage (₡331,516.22 a month, equivalent to US$597.33), the tax on an average US$15,000 (₡8,600,000) car can be ₡302,000 (US$525), or 80% to 120% of a month's pay. Even though Costa Ricans receive a yearly bonus equivalent to a month's salary, the property tax negates this for most car owners, which has led to calls for tax law reform.
Opponents to the car property tax argue that common cars already pay 100% tariff when imported, meaning that a car in Costa Rica is twice as expensive as in the country of origin. Additionally, gas refills include 65% fuel tax. Owning a car that would cost US$7,500 to purchase (in the United States) for seven years can result in the owner paying up to US$29,595 in total taxes (around US$4,227.85 a year). The Ministry of Finance also has the right to step up the fiscal value of a car, effectively a negative depreciation.
France
In France, the ''
vignette
Vignette may refer to:
* Vignette (entertainment), a sketch in a sketch comedy
* Vignette (graphic design), decorative designs in books (originally in the form of leaves and vines) to separate sections or chapters
* Vignette (literature), short, i ...
'' was abolished for private vehicles in 2001 and was replaced by a tax on toll-road operators at a rate of €6.85 per 1,000 kilometres travelled. In addition, a tax is levied on vehicles registered to companies. Since 2006, the tax is levied according to CO
2 emissions ranging from €2 per gramme to €19 per gramme.
Germany
In Germany, the Motor Vehicle tax (''Kraftfahrzeugsteuer'') is an annual tax on all vehicles. It ranges from €5 per 100cc to €25 per 100cc for petrol engines and €13 to €37 for diesel engines. Vehicles first registered before June 30, 2009 are taxed according to
engine displacement
Engine displacement is the measure of the cylinder volume swept by all of the pistons of a piston engine, excluding the combustion chambers. It is commonly used as an expression of an engine's size, and by extension as a loose indicator of the ...
and national/European ''emission class'', whereas vehicles which were registered after that date are taxed solely based on CO
2 emission in grams per km (g CO
2/km). An on-line tax calculator has been made available.
China, Hong Kong
In Hong Kong, the licence fee is according to the category (passenger cars, goods vehicles, taxis, etc.) of the vehicle first. Then, for passenger cars (known as private cars), it is calculated by the engine size. The lowest tax band is under 1500 cc, then the tax band changes at 2500 cc, 3500 cc and 4500 cc. Due to this system of license fee, most of 1600 cc to 1800 cc car models do not sell well. Most people prefer 1500 cc for compact cars. Due to this reason, some manufacturers provide only the 1500 cc version of their compact cars to Hong Kong market such as
Toyota Corolla and
Nissan Tiida
The is a compact car produced by the Japanese manufacturer Nissan since 2004 through three generations. Depending on the market, the Tiida was also marketed as a subcompact car, particularly in the Americas for the first-generation model as the ...
. Both of these two cars only have 1500 cc version available.
By engine displacement:
* ≤ 1500 cc = HK$3,929
* 1501 cc- 2500 cc = HK$5,794
* 2501 cc- 3500 cc = HK$7,664
* 3501 cc- 4500 cc = HK$9,534
* >4500 cc = HK$11,329
Hungary
In Hungary, since 2009, this tax is based on the vehicle's engine performance and the vehicle's age. Before this so-called performance tax, this tax was based on the vehicle's weight and unofficially it was called a weight tax.
India
In India, road tax is imposed by the respective state governments (lifetime and also annual for commercial vehicles) also, further there could be toll for specific usage of roads (charge depends on distance, type, etc.). At the time of purchase of the vehicle, the government levies GST (Goods & Services Tax) at the rate of 28% and additional cess is levied based on the cubic capacity of the engine of the vehicle(1% for small cars with CC< 1200 CC, 3% for CC between 1200 and 1500 CC, 15% for above 1500 CC). Electric cars are levied lower tax of 5%.
The motor vehicles tax (called road tax) is calculated on the basis of various factors including engine capacity, seating capacity, unladen weight and cost price. Each state has different rules and regulations for charging the road tax.
There is proposal to have uniform rules and also tariffs across the country in line with the government's initiative of having "One Nation-One Tax".
In these days, in India there is a movement called "Digital India" in which every type of work related to every department is getting digitalized and "Ministry of Road Transport & Highways" has created a portal called "Vahan" for online road tax payment to ease the pain of paying of taxes to the government in offline mode. It is a very smooth experience to pay such taxes from home and saving time.
Ireland
Vehicle registration tax applies to all new car registrations as well as imports. VRT for private cars is based on CO
2 emissions as well as emissions.
Motor tax is payable as an annual duty (subject to exemptions) in
Ireland
Ireland ( ; ga, Éire ; Ulster Scots dialect, Ulster-Scots: ) is an island in the Atlantic Ocean, North Atlantic Ocean, in Northwestern Europe, north-western Europe. It is separated from Great Britain to its east by the North Channel (Grea ...
.
Prior to 2008, the annual tax levy was based on the engine size, and was ranging from €199 pa for <1,000
cc to €1,809 for >3,001
cc.
Private cars registered after July 2008 are taxed at the tax rates based on the vehicle's
carbon dioxide emissions
Greenhouse gas emissions from human activities strengthen the greenhouse effect, contributing to climate change. Most is carbon dioxide from burning fossil fuels: coal, oil, and natural gas. The largest emitters include coal in China and la ...
. The tax bands for CO
2 emissions range from €120
pa for 0-80 g/km to €2,350
pa for >225 g/km.
Commercial vehicle tax is based on
GVW, regardless of engine size or CO
2 emissions, and range from €333 to €900
pa. Vintage vehicles are taxed at €56
pa; a vehicle is considered vintage 30 years after the date of its first registration.
Israel
Combustion engine cars base purchase tax is 83% plus 7% customs tax for manufacturers from countries with no treaty with Israel plus VAT of 17% and optional "prestige tax" of 2.9% to 18% for high cost cars. This brings total tax on a new car to around 100%.
Hybrid engine cars base tax is 45%, and electric cars base tax is 10%.
Japan
A tax is collected under the Local Tax Act of 1950 that is paid every May based on the vehicle's
engine's displacement. The tax is then determined by whether the vehicle is for
business or personal use. Brackets are determined based on exterior dimensions and engine displacement as defined under the
dimension regulations. The tax to be paid is then based on the engine's displacement starting with engines below 1,000 cc, and increasing at 500 cc intervals to a top bracket of 6,000 cc and above.
Personal vehicles pay more than vehicles identified as business use. If the car has been certified as a low-emissions vehicle, under the Japanese
low-emission vehicle certification system, the tax obligation is reduced.
Kei cars (Japanese vehicles with 660 cc engines and reduced exterior dimensions) have significant tax advantages because their tax is about a quarter of that of a 1,000 cc car.
The legislation is similar to a European approach to
taxing engine horsepower, while the Japanese approach taxes engine displacement.
Automobile Tax (exterior dimensions)
*Road Tax for regular 4-wheel vehicles (Metropolitan/Prefectural Tax) vehicle plates and taxes
**40/400 and 50/500 Japan license plates: ¥7,500
**33/300 license plates (4.5-litre engines and below): ¥19,000
**33/300 license plates (4.6-litre engines and above): ¥22,000
**11/100 license plates: ¥32,000
Light Motor Vehicle Tax
*Road Tax for mini-cars and motorcycles (city/ward tax)
**Kei car: ¥3,000
**Motorcycles up to 125 cc: ¥500
**Motorcycles 125 and above cc: ¥1,000
Automobile Weight Tax
On 31 May 1971 until 31 March 2010, the Japanese government passed a law creating the
Automobile Weight Tax . It was modified on 31 March 2010, and the next day, on 1 April 2010. The tax is paid every year in conjunction with the engine displacement based road tax. The weight determination is made in
tonne
The tonne ( or ; symbol: t) is a unit of mass equal to 1000 kilograms. It is a non-SI unit accepted for use with SI. It is also referred to as a metric ton to distinguish it from the non-metric units of the short ton ( United State ...
s.
As of 1 April 2010, the tax requirements are as follows. The determination of whether the vehicle is for business or personal use has been added, similar to the engine displacement regulations:
31 March 2010
Road Tax increments
The following is the tax rates for
passenger vehicles
A car or automobile is a motor vehicle with wheels. Most definitions of ''cars'' say that they run primarily on roads, seat one to eight people, have four wheels, and mainly transport people instead of goods.
The year 1886 is regarded as ...
used for both personal and business use, incremented by 500 cc engine displacement.
The following table is the tax bracket for
lorries
A truck or lorry is a motor vehicle designed to transport cargo, carry specialized payloads, or perform other utilitarian work. Trucks vary greatly in size, power, and configuration, but the vast majority feature body-on-frame construction ...
or vehicles built with a load carrying section without seats and a single bench seat in the front of the vehicle in an enclosed passenger compartment.
The following table is the tax bracket for
bus
A bus (contracted from omnibus, with variants multibus, motorbus, autobus, etc.) is a road vehicle that carries significantly more passengers than an average car or van. It is most commonly used in public transport, but is also in use for cha ...
es, or vehicles designed to carry many passengers.
Latvia
The vehicle operating tax on cars first registered after January 1, 2005 that have registration certificates with information on total weight, engine volume and engine maximum power, shall be paid by summing up tax rates according to total weight, engine volume and engine maximum power of the car as follows:
*By total weight
**≤1500 kg €14,23
**1501 kg - 1800 kg €29,88
**1801 kg - 2100 kg €51,22
**2101 kg - 2600 kg €65,45
**2601 kg - 3000 kg €78,26
**3001 kg - 3500 kg €91,06
**> 3500 kg €102,45
*By engine volume
**≤ 1500cc €8,54
**1501cc- 2000cc €21,34
**2001cc- 2500cc €34,15
**2501cc- 3000cc €51,22
**3001cc- 3500cc €85,37
**3501cc- 4000cc €149,40
**4001cc- 5000cc €213,43
**>5000cc €277,46
*By engine maximum power
**≤ 55 kW €8,54
**56 kW - 92 kW €21,34
**93 kW - 129 kW €34,15
**130 kW - 166 kW €51,22
**167 kW - 203 kW €85,37
**204 kW - 240 kW €149,40
**241 kW - 300 kW €213,43
**> 300 kW €277,46
Luxembourg
An annual tax is applied to each vehicle. In 2013, as an example, the annual tax for a BMW 330D 2004 model was €224.
Malaysia
In Malaysia, the latest road tax information and calculations is different in East Malaysia and West Malaysia, which the former in general has lower rate than the latter because of the poor geographical condition and road surface. Besides, within both the two areas, the tax amount also varies according to car variants as well as engine capacity.
Private cars are classified as ‘saloon’ vehicles such as hatchbacks, convertibles and sedans, whose road tax rate is different from non-saloon vehicles such as MPV, SUV or pickup trucks.
Also, "company-registered saloon" will have to pay higher tax than the "private-registered saloon" for the same engine displacement. Which does not applied to 'non-saloon'.
Mexico
Until 2011, the federal government charged an annual vehicle tax, ''Tenencia Vehicular'', depending on the value and other vehicle characteristics. Although the tax was federal, the states collected the tax. This tax was created in 1961 and in 2006 represented about 1.6% of the total tax income (around 13 billion pesos).
In 2012, vehicle tax became a state matter with some states charging the tax, others charging a partial tax (mostly on cars above a certain value) and others such as Morelos and Querétaro, charging no tax.
Netherlands
In the Netherlands, a tax is applied to the vehicle based on its weight and fuel type, and the region. Electric vehicles and
classic car
A classic car is an older car, typically 25 years or older, though definitions vary.While other languages, such as German and Dutch, may refer to classic cars as "oldtimers", this usage is unknown in English, where "old-timer" refers to an elder ...
s over forty years old are exempt from road tax.
Nepal
In Nepal, vehicle tax is collected by Transport Management Offices and Transport Management Service Offices. These offices come under Province governments. Hence vehicle tax is charged in different provinces in different rates. However, the basic criteria are set by federal law, which is same for all provinces. Owner has to pay tax in every fiscal year as per the rates determined in fiscal act passed by Province Assembly for that fiscal year. The owner has to pay tax before the renewal date or April 15 of every fiscal year, whichever comes first. There is no penalty for paying tax within 3 months after deadline. Then, 5% fine is applied within one month, 10% for subsequent one and half month, then 20% for the fiscal year and 32% after the fiscal year. Vehicle tax rate is dependent on displacement capacity (cc) of engine, Vehicle type (private or government or rented or corporates or tourist use) and size of vehicle (Motorcycle, Car, Jeep, delivery Van and so on.)
Income tax is also collected from vehicle registered for rent every year. The rate is determined by Income Tax Act. Vehicle Registration fee, renew fee, vehicle fitness test fee, pollution test fee, route permit fee and other applicable fees are also collected as per the vehicle and transport management act of related provinces.
Norway
In Norway, a one-off registration tax must be paid upon initial registration of any motor vehicle in Norway. The fee is calculated according to the vehicle's tax group, kerb weight, emissions (CO
2 and NOx) and engine volume.
Historically, cars in Norway were taxed annually according to an annual motor vehicle tax stipulated by the
Norwegian Tax Administration
The Norwegian Tax Administration ( no, Skatteetaten) is a government agency responsible for resident registration (''National Population Register'') and tax collection in Norway. The agency is subordinate to the Ministry of Finance and is based a ...
according to the vehicle's type and weight class. The annual motor vehicle tax was replaced by the road traffic insurance tax which came into effect on the 1st of January 2018 and is paid through the yearly compulsory liability insurance for motor vehicles.
While commonly referred to as a "veiavgift" ("road tax"), no road tax has ever existed in Norway.
Romania
Annual Vehicle Property Tax
In Romania, every owner that owns a registered vehicle owes a yearly property tax, Impozit''
', on that vehicle which is mainly based on the engine's
Cubic capacity
Engine displacement is the measure of the cylinder volume swept by all of the pistons of a piston engine, excluding the combustion chambers. It is commonly used as an expression of an engine's size, and by extension as a loose indicator of the ...
for passenger cars and buses. Regarding
Truck
A truck or lorry is a motor vehicle designed to transport cargo, carry specialized payloads, or perform other utilitarian work. Trucks vary greatly in size, power, and configuration, but the vast majority feature body-on-frame constructi ...
s and
Semi-trailer truck
A semi-trailer truck, also known as a semitruck, (or semi, eighteen-wheeler, big rig, tractor-trailer or, by synecdoche, a semitrailer) is the combination of a tractor unit and one or more semi-trailers to carry freight. A semi-traile ...
s, it is also affected by the number of
Axles.
Although the template for the collection of vehicle property tax depending on the vehicle's type is drafted by the national government, the property tax is owed to the local government in which the vehicle is currently registered and the local council can vote to reduce or to increase the tax owed by a margin (for example, in the year 2018, the local council of the Municipality of Timișoara voted to increase the owed vehicle property tax by 50%, effectively making it the highest in the country)
The framework for calculating the basic vehicle property tax is the following:
For example: The owner of a normal
gasoline
Gasoline (; ) or petrol (; ) (see ) is a transparent, petroleum-derived flammable liquid that is used primarily as a fuel in most spark-ignited internal combustion engines (also known as petrol engines). It consists mostly of organi ...
-powered vehicle with an engine of 2000 cc, registered in the mun. of Cluj-Napoca (where there is a 0% markup) will have to pay a yearly vehicle property tax of 180 RON. (Rate: 18 RON/200cc, 2000 / 200 = 10, 18 * 10 = 180 RON). Meanwhile, someone who lives in the Mun. of Timișoara and owns a vehicle that has the same capacity will pay 274 RON (Timișoara has a 50% markup).
Another example of a vehicle with a cubic capacity of 3000, registered in Alba county, which has a 16.05% markup: Rate: 144 RON/200cc, 3000 / 200 = 15. Normal Tax owed: 15* 144 = 2160. Tax owed in Alba county (16.05% markup): 2160 * 116.05/100 ~= 2507 RON.
This system of taxation results in incredibly high taxes for vehicles with engines bigger than 3000 cc (Upwards of 6000 RON per year), and low taxes for engines smaller than 2000 cc. As a result, many people have tried to dodge the system either by registering their vehicles in another EU country with smaller taxes, or by converting their vehicles to fit the legal definition of a Utility Vehicle, which is included in category 8 and have a rate of only 30 RON / 200cc instead of 290 RON / 200cc. For example, the owner of a vehicle that has a cubic capacity of 4000 cc will have to pay 5800 RON per year, compared to 480 RON per year owed by someone who owns a pickup truck (also a Utility Vehicle) with the same cubic capacity of 4000. The main legal requirement for a vehicle to be considered a Utility Vehicle is that it must have a cargo area that is separated from the passengers and cannot be accessed from within the vehicle. Many passenger cars (especially SUVs) can easily be modified to fit this requirement by installing a barrier between the trunk area and the back seats.
Hybrid vehicles owners will pay a reduced tax (50% to 100% reduction). Electric vehicle and
Classic car
A classic car is an older car, typically 25 years or older, though definitions vary.While other languages, such as German and Dutch, may refer to classic cars as "oldtimers", this usage is unknown in English, where "old-timer" refers to an elder ...
owners will pay no tax at all. All vehicle owners get a 10% reduction if they pay the tax before May 1 (which is the deadline for paying the vehicle tax). Physically impaired people and war veterans do not owe any vehicle property tax no matter the vehicle type.
Rovinieta
On top of paying an annual Vehicle Property Tax, all vehicles that travel outside of city limits must pay the ''"Rovinieta",'' including internationally registered vehicles that travel temporarily on Romanian roads which ranges from 28 Euros a year for passenger cars to 1210 Euros for Trucks that have a Maximum Authorized Mass greater than 12 t and more than 4 axles. Classic cars are exempt from the Rovinieta.
Spain
In Spain two taxes apply to motor vehicles:
# The registration tax (''impuesto de matriculation'') applies at purchase time to the purchase price. It is a national tax and the rate varies from 0% to 14.75% depending on CO
2 emissions. In some cases regions may fix their own rates.
# The mechanical vehicle circulation tax (''Impuesto sobre Vehículos de Tracción Mecánica'' or ''IVTM'') is an annual tax. The tax is a municipal tax whose rate varies widely across the country. The tax is calculated according to the
tax horsepower
The tax horsepower or taxable horsepower was an early system by which taxation rates for automobiles were reckoned in some European countries such as Britain, Belgium, Germany, France and Italy; some US states like Illinois charged license plate p ...
of the vehicle. In Madrid and Barcelona the rates for 2011 ranged from €22 for up to 8 HP to €224 for vehicles with over 20 HP.
United Kingdom
In the United Kingdom it is a requirement to pay 'Vehicle Excise Duty', which is paid annually to the government for a
vehicle licence
A vehicle licence (also called a vehicle registration certificate in some jurisdictions) is issued by a motor registration authority in a jurisdiction in respect of a particular motor vehicle. A current licence is required for a motor vehicle to b ...
.
Previously, vehicle licences in the form of paper discs were required to be displayed on vehicles, and this licence would remain valid until its expiry date even if the vehicle is transferred to another keeper. The paper discs were abolished in October 2014, meaning that the licence is merely an entry in the centralized database; moreover, following this change the licence is cancelled if the vehicle is transferred.
Vehicles that are not used or kept on public roads must be the subject of a ''Statutory Off-Road Notification (SORN)'' if they are unlicensed.
In 1937, the direct relationship that existed between the tax and government expenditure on public roads was cut, the proceeds being treated as general taxation.
In the 2015 budget, the government announced that the revenue would once again be used directly to maintain the roads, for the first time since 1937. In the 2018 budget, the government announced a National Roads Fund which would ring-fence VED in England for the improvement of roads.
United States
Each state requires an annual registration fee which varies from state to state.
Additionally, in some states, counties and/or municipalities are allowed to also impose a vehicle tax. For example, in
Illinois
Illinois ( ) is a state in the Midwestern United States. Its largest metropolitan areas include the Chicago metropolitan area, and the Metro East section, of Greater St. Louis. Other smaller metropolitan areas include, Peoria and Rockf ...
,
Cook County
Cook County is the most populous county in the U.S. state of Illinois and the second-most-populous county in the United States, after Los Angeles County, California. More than 40% of all residents of Illinois live within Cook County. As of 20 ...
taxes vehicles that are registered in unincorporated areas, and a number of municipalities have their own annual vehicle registration fee. In
Massachusetts
Massachusetts (Massachusett: ''Muhsachuweesut Massachusett_writing_systems.html" ;"title="nowiki/> məhswatʃəwiːsət.html" ;"title="Massachusett writing systems">məhswatʃəwiːsət">Massachusett writing systems">məhswatʃəwiːsət'' En ...
, the excise tax is billed separately from registration fees, by the town or city in which the vehicle is registered, and was set at a fixed rate of 2.5% statewide by a 1980 law called
Proposition 2½
In logic and linguistics, a proposition is the meaning of a declarative sentence. In philosophy, " meaning" is understood to be a non-linguistic entity which is shared by all sentences with the same meaning. Equivalently, a proposition is the no ...
. Within some states, the fees may vary from county to county, as some counties have surcharges per vehicle; an example of this is
Virginia
Virginia, officially the Commonwealth of Virginia, is a state in the Mid-Atlantic and Southeastern regions of the United States, between the Atlantic Coast and the Appalachian Mountains. The geography and climate of the Commonwealth ar ...
's personal property tax.
New York State
New York, officially the State of New York, is a state in the Northeastern United States. It is often called New York State to distinguish it from its largest city, New York City. With a total area of , New York is the 27th-largest U.S. stat ...
, on the other hand, charges a tax based on the vehicle's weight, rather than on its value, which is charged at the time of registration renewal.
In
California
California is a state in the Western United States, located along the Pacific Coast. With nearly 39.2million residents across a total area of approximately , it is the most populous U.S. state and the 3rd largest by area. It is also the m ...
and
New Hampshire
New Hampshire is a state in the New England region of the northeastern United States. It is bordered by Massachusetts to the south, Vermont to the west, Maine and the Gulf of Maine to the east, and the Canadian province of Quebec to the nor ...
, the registration tax is calculated by the current value of the vehicle. As a result, older and more inexpensive vehicles will have a low registration fee, whereas newer and more expensive vehicles will have fees in the hundreds of dollars.
There is also a federal Heavy Vehicle Use Tax (HVUT) or truck tax, for vehicles with gross weights of 55,000 pounds or more, including trucks, truck tractors and buses. Generally,
vans,
pickup trucks,
panel trucks
A panel truck (also called a panel delivery or pickup truck-based van) in U.S. and Canadian usage is a small delivery truck with a fully enclosed body. It typically is high and has no rear windows in the rear cargo area. The term was first used ...
and the like are not subject to this tax. The tax does not apply to vehicles that are used for 5,000 miles or less (7,500 miles or less for agricultural vehicles) on public highways during a tax period.
Additionally, "New York State imposes a highway use tax (HUT) on motor carriers operating certain motor vehicles on New York State public highways (excluding toll-paid portions of the New York State Thruway). The tax rate is based on the weight of the motor vehicle and the method that you choose to report the tax."
See also
*
Car costs
The car internal costs are all the costs consumers pay to own and operate a car. Normally these expenditures are divided by fixed or standing costs and variable or running costs. Fixed costs are those ones which do not depend on the distance tra ...
*
Congestion pricing
Congestion pricing or congestion charges is a system of surcharging users of public goods that are subject to congestion through excess demand, such as through higher peak charges for use of bus services, electricity, metros, railways, tele ...
*
Taxation in Germany#Tax on benefits in kind, taxation of company cars used privately
*
Toll road
A toll road, also known as a turnpike or tollway, is a public or private road (almost always a controlled-access highway in the present day) for which a fee (or ''Toll (fee), toll'') is assessed for passage. It is a form of road pricing typically ...
References
{{Reflist
Vehicle taxes
Car costs