The special tax on the acquisition of used motor vehicles (known as the 5% tax), which until January 2, 2018, was calculated and paid at the tax administration office during a change of ownership, has been replaced by an administrative fee. This fee is now calculated and collected at the vehicle inspection station as part of the registration process. The administrative fee is not charged if VAT is shown on the seller's (taxpayer's) invoice or if a special margin taxation procedure has been applied.
How much is the administrative fee for a vehicle?
The administrative fee is paid at ownership transfer at the vehicle inspection station. It is charged only on certain vehicles, depending on the vehicle's engine power (in kilowatts) and the year of production. Based on the Regulation on Administrative Fees, the amount can be calculated according to the table below.
Note:
1. The age of the motor vehicle is determined by its year of production.
2. If the calculated administrative fee is 15 kuna or less, it is not charged.
3. If the fee is paid to a legal entity under which the vehicle inspection station operates, it is considered paid into the prescribed account.
4. The administrative fee is not charged for acquiring electric vehicles, vehicles with zero carbon dioxide (CO₂) emissions, or vehicles over 30 years old classified as vintage (old-timer) vehicles according to specific regulations.
You can check the administrative fee for your desired vehicle using the calculator (link below).
https://kompare.hr/troskovi-prijepisa-rabljenog-vozila/
Is an administrative fee charged on vehicle gifts?
When acquiring a used vehicle as a gift, if the vehicle is registered in Croatia under the donor's name, and the recipient is a spouse, a direct descendant or ancestor, an adopted child, or adoptive parent, the administrative fee is exempted. Additionally, if a gift tax is applied under specific inheritance and gift tax regulations, the administrative fee is not charged.
Some examples of when the recipient will not pay the administrative fee, provided that the donor is listed as the owner on the registration document:
- A parent gifts a vehicle to a child, or a child gifts a vehicle to a parent.
- An adoptive parent gifts a vehicle to an adopted child, or vice versa.
- A grandparent or great-grandparent gifts a vehicle to grandchildren or great-grandchildren, or vice versa.
- Gifts between spouses.
- Gifts between domestic partners.
A proof of relationship, such as a birth certificate or marriage certificate, should be attached to the gift agreement.