Vehicle Registration Tax (VRT) must be provided in most instances when a motor is certified in the nation. When a car is certified, a number plate is also approved. Except for tractor-type equipment, wagons with a combined weight of fewer than 3500 kg, trollies, off-road machines, winter motorbikes, scooters, and bikes, all automobiles are subject to taxation.
Following is the automotive tax rate in Latvia based on motor type.
Bikes
The road transport tax on motorbikes, three-wheelers, and quadricycles with enrollment credentials comprising details on engine capacity must be reimbursed in cubic centimeters (cm3) as specified:
| Engine volume | Tax in Euros |
| ≤ 500 cm3 | 18 |
| 501 cm3- 1000 cm3 | 36 |
| 1001 cm3- 1500 cm3 | 54 |
| > 1500 cm3 | 72 |
Cars
The automobile functioning levy on cars or good automobiles is applied when they have an overall mass of up to 3500 kg which was first recorded after January 1, 2005. The car must have licensing credentials with data on overall mass, motor density, and power factor. The taxation rates on these machines are based on total mass, engine capacity, and motor power factor as specified in table 2, table 3, and table 4.
Table 1: Weight
| Weight | Tax in euros |
| ≤1500 kg | 15 |
| 1501 kg – 1800 kg | 32 |
| 1801 kg – 2100 kg | 55 |
| 2101 kg – 2600 kg | 70 |
| 2601 kg – 3000 kg | 84 |
| 3001 kg – 3500 kg | 97 |
| > 3500 kg | 110 |
Table 2: Engine volume
| Engine volume | Tax in euros |
| 1500 cm3 | 9 |
| 1501 cm3- 2000 cm3 | 23 |
| 2001 cm3- 2500 cm3 | 37 |
| 2501 cm3- 3000 cm3 | 55 |
| 3001 cm3- 3500 cm3 | 91 |
| 3501 cm3- 4000 cm3 | 160 |
| 4001 cm3-5000 cm3 | 228 |
| >5000 cm3 | 297 |
Table 4: Motor power
| Motor power | Tax in euros |
| 55 kW | 9 |
| 56 kW – 92 kW | 23 |
| 93 kW – 129 kW | 37 |
| 130 kW – 166 kW | 55 |
| 167 kW – 203 kW | 91 |
| 204 kW – 240 kW | 160 |
| 241 kW – 300 kW | 228 |
| > 300 kW | 297 |
Vehicles with CO2 emission
The tax is levied on vehicles that have an inner ignition generator and use power from the motor to store electricity or push strength for its electrical key driver. A levy on decent vehicles with an overall mass of up to 3500 kg that was recorded after December 31, 2011, will be levied at the following rate based on the quantity of CO2 consumption induced by the auto in g/km:
Table 5: CO2 emission
| CO2 emissions in g/km | Euros |
| up to 50 | 0 |
| 51 – 95 | 12 |
| 96 – 115 | 48 |
| 116 – 130 | 84 |
| 131 – 155 | 120 |
| 156 – 175 | 144 |
| 176 – 200 | 168 |
| 201 – 225 | 216 |
| 226 – 250 | 264 |
| 251 – 275 | 336 |
| 276 – 300 | 408 |
| 301 – 350 | 552 |
| 351 and above | 756 |
Buses
The automotive operating levy on buses is calculated based on the maximum mass of the vehicle as follows:
Table 6: Weight of buses
| By total weight | Tax in euros |
| ≤ 1500 kg | 18 |
| 1501 kg – 1800 kg | 36 |
| 1801 kg – 2100 kg | 66 |
| 2101 kg – 2600 kg | 78 |
| 2601 kg – 3500 kg | 102 |
Truck
The auto functioning levy on trucks with a combined weight of 3500 kg – 12 000 kg is compensated under European emissions standards (EUR) as follows:
Table 7: Weight of trucks
| Weight | Tax in euros |
| EURO 0, I, II | 432 |
| EURO III, IV | 300 |
| EURO V | 192 |
| EURO VI and less polluting | 144 |
Exemptions
On automobiles managed by organizations subordinated to the Department of the Interior, Security service, or National Military, a 50% tax must be paid. A big household must pay a levy of 50% on each authorized vehicle they hold, acquire, or maintain for the fiscal year. Farm producers, agricultural delivery communities, and identified fish farmers are required to pay a 25% tax on each lorry if all necessities are met. In addition, the tax shall not be paid by:
- One passenger vehicle;
- For the transportation of leaders of diplomatic or foreign institutions; and
- For emergency cars.
