Duties payable when purchasing a motor vehicle

A duty for the transfer of assets in consideration of payment is payable when purchasing a motor vehicle or trailer that has been or will be registered in Hungary.

Kulcsszavak: purchasing a motor vehicle, district office, document, duty acquisition of assets

When purchasing a motor vehicle or trailer

the duty set by the District Office then has to be paid.

In the case of omission or late reporting of the acquisition of assets, the state shall impose a penalty by way of the tax authority, the amount of which may not exceed HUF 200 000 for natural persons and HUF 500 000 for artificial persons.

The document that serves as proof of acquisition has to be submitted to the competent district office within 15 days of the conclusion of the contract on the transfer of title.

The duty must be paid at the District Office by bank card or cash, or by way of the money order cheque provided by the District Office, at the time of transferring the title.

The document on the ownership of the motor vehicle or trailer, and on the acquisition of a property right in respect of the motor vehicle or trailer (usually a sales contract).

When acquiring a motor vehicle, the duty payable depends on the age and performance of the vehicle, as specified by Section 24 of Act XCIII of 1990 on Duties. Under the rules, the more recent and the more powerful the motor vehicle, the greater the amount of duty payable; older and less powerful vehicles are subject to lower duties.

The duty payable for the acquisition of the ownership of a trailer where the permissible maximum weight does not exceed 2500 kg is HUF 9000; the duty for all other trailers is HUF 22 000.

25% of the duty specified by law shall be payable when acquiring the right of usufruct or use for a motor vehicle or trailer or obtaining the right of operator.

District (or capital district) office of the Capital and County Government Office, Government Information Office.

Should any dispute arise in connection with the amount of duty payable, the National Tax and Customs Administration of Hungary may be contacted, which shall determine the amount payable by issuing an order for payment.

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Act XCIII of 1990 on Duties

Act CL of 2017 on the Rules of Taxation