How the cost of registering a car from another European country is calculated
Updated November 11, 2026 · NINO, LDA
This page explains how the Car Import Tax EU calculator builds its estimate when a used car moves from one European country to another: which lines it adds up, which rules it applies, where the rates come from and what it cannot know. At the end, the same car is compared across 33 destination countries with the rates in force in 2026.
The lines of every estimate
Each result is the sum of a few lines. Only the registration tax really changes from one country to another; the other lines follow common rules.
- Purchase price, as you enter it.
- Transport: a flat figure of about €400 for road transport. It is a placeholder, not a quote: the real price depends on distance and carrier.
- Customs duty: only when the destination is outside the EU customs territory (United Kingdom, Switzerland, Liechtenstein, Norway, Iceland, Andorra).
- VAT: zero for a used car moving within the EU, see below.
- Registration tax of the destination country, under its local name (ISV, BPM, NoVA, VRT, autovero…).
- Administrative fees: registration certificate, inspection, plates, where the country publishes them. Some countries do not publish all their fees; the estimate then shows those that are known.
The annual circulation tax is shown separately, because it is paid every year and not at registration.
VAT on a used car moving within the EU
A used car bought in another EU country pays no VAT on arrival: the VAT was paid in the country of purchase. The exception is a car that counts as a new means of transport, meaning 6 months or less since first entry into service or 6,000 km or less. Either condition is enough, and VAT is then due in the destination country even when the buyer is a private person (Directive 2006/112/EC, article 2). The calculator applies the destination country's VAT rate in that case.
Destinations outside the EU
The United Kingdom, Switzerland, Liechtenstein, Norway, Iceland and Andorra are outside the EU, so moving a car there is an import, even for a used car: import VAT is due at the local rate, and customs duty may apply. Switzerland and Liechtenstein have charged no customs duty on cars since 2024 but levy a 4 % automobile tax. For the United Kingdom, the zero rate of the EU–UK agreement requires proof of the car's EU origin; without it the calculator applies 10 %. Monaco follows French customs and VAT rules.
How the registration tax is calculated
There is no European registration tax. Each country has its own, and the bases differ: CO2 emissions, engine size, power, weight, value, Euro emission class, or a mix of these. Most countries reduce the tax as the car gets older, with their own age table. Germany, Luxembourg and Sweden charge no registration tax at all on a used car from another EU country.
The calculator applies the 2026 scale of each country to the data you enter. When a country bases its tax on an official value that it does not publish (the Irish OMSP, the new-car price in Denmark, Finland or Greece), the calculator estimates that value and marks the result as an estimate. When the official value cannot be estimated reliably (Croatia), it shows no amount rather than a wrong one.
Worked example: one car, 33 countries
The car: a petrol hatchback first registered in March 2020, 1,498 cm³, 110 kW, 132 g/km CO2 (WLTP), 80,000 km, bought for €16,000 in Germany. The amounts are taxes and fees only (VAT, customs duty, registration tax and administrative fees), without the purchase price and transport, as calculated by our engine on November 11, 2026. A ≈ sign means the country's tax rests on an official value that we estimate. Andorra only registers used cars under 6 years old, so this car cannot be registered there.
| Destination | What is taxed | Taxes and fees | Official source |
|---|---|---|---|
| Lithuania | Registration tax by CO2 and fuel | €22 | e-seimas.lrs.lt |
| Romania | Environmental stamp and registration fees | €24 | static.anaf.ro |
| Czechia | Emission fee for older Euro classes only, plus an administrative fee | €33 | e-sbirka.gov.cz |
| Luxembourg | No registration tax; annual tax by CO2 | €53 | douanes.public.lu |
| Slovenia | DMV: a percentage of the price by CO2 and Euro class | ≈ €62 | uradni-list.si |
| Sweden | No registration tax; a CO2 malus on the annual tax of recent cars | €130 | transportstyrelsen.se |
| Cyprus | Registration fee by CO2, plus a Euro-class surcharge | €150 | mof.gov.cy |
| Latvia | Natural resources tax and fees at registration, then an annual operating tax | €152 | likumi.lv |
| Bulgaria | Product fee by Euro class and age | €184 | pudoos.bg |
| Monaco | French VAT rules plus the STC registration fee | €194 | monservicepublic.gouv.mc |
| Slovakia | Registration fee by power (kW) and Euro class | €204 | slov-lex.sk |
| Estonia | Registration fee by CO2 and mass, reduced with age | €459 | transpordiamet.ee |
| Belgium | TMC or BIV depending on the region: power or CO2, Euro class and age | €488 | vlaanderen.be |
| Hungary | Registration tax by engine, fuel and Euro class, reduced with age, plus a transfer duty by kW | ≈ €512 | nav.gov.hu |
| Poland | Excise (akcyza): 3.1 % of the value up to 2,000 cm³, 18.6 % above | €534 | podatki.gov.pl |
| France | Registration certificate (regional rate per fiscal horsepower) plus CO2 and weight malus, reduced with age | €566 | service-public.gouv.fr |
| Italy | IPT by power (kW) and province, plus fees | €645 | ilportaledellautomobilista.it |
| Austria | NoVA: a percentage of the value set by CO2 | ≈ €753 | onlinerechner.haude.at |
| Portugal | ISV: engine capacity plus CO2 (Tabela A), reduced with age (Tabela D) | €1,015 | info-aduaneiro.portaldasfinancas.gov.pt |
| Spain | IEDMT by CO2 on the official value, plus 4 % ITP when bought from a private seller | €1,344 | dgt.es |
| Finland | Autovero: a CO2-based percentage of the taxable value | ≈ €1,947 | vero.fi |
| Liechtenstein | 4 % automobile tax and 8.1 % VAT (Swiss customs area) | ≈ €2,060 | bazg.admin.ch |
| Netherlands | BPM by CO2 (scale of the first-registration year), reduced with age | €2,110 | belastingdienst.nl |
| Switzerland | 4 % automobile tax and 8.1 % VAT (no customs duty on cars since 2024) | €2,235 | bazg.admin.ch |
| Ireland | VRT: a CO2-band percentage of the Irish market value (OMSP), plus the NOx levy | ≈ €3,740 | ncts.ie |
| Malta | Registration tax by CO2, length and value, reduced with age | ≈ €4,171 | legislation.mt |
| Greece | Registration tax: a percentage of the taxable value by CO2, reduced with age | ≈ €5,280 | aade.gr |
| United Kingdom | Import duty (0 % with proof of EU origin, otherwise 10 %) and 20 % import VAT; no registration tax | €5,492 | gov.uk |
| Denmark | Registreringsafgift: a percentage of the taxable value, adjusted for CO2 | ≈ €7,092 | motorregister.skat.dk |
| Norway | Engangsavgift by weight and emissions, reduced with age, plus 25 % VAT | ≈ €10,201 | regjeringen.no |
| Iceland | Excise duty (vörugjald) by CO2 on the customs value, plus 24 % VAT | ≈ €13,158 | althingi.is |
| Croatia | PPMV: value, CO2 and engine, reduced with age | official value needed | carina.gov.hr |
| Andorra | IGI 4.5 % on the value, plus a registration fee | cannot be registered (over 6 years old) | e-tramits.ad |
The spread is wide: from almost nothing in countries without a registration tax to more than €10,000 in Norway and Iceland, where VAT and a heavy one-off tax add up. The country links open our guide for each destination, with its full rules and all its official sources.
Detailed example: Portugal
Portugal taxes engine capacity and CO2 together (ISV, Tabela A of the Código do ISV), then reduces the total with the age of the car (Tabela D). Since January 1, 2025, the age reduction applies to the whole tax, CO2 component included.
- Engine component: 1,498 cm³ × €5.61 − €6,194.88 = €2,208.90.
- CO2 component (petrol, WLTP, 131 to 145 g/km): 132 × €6.38 − €762.73 = €79.43.
- Tax before reduction: €2,288.33.
- Age: 6 years and 8 months since first registration, in the band “more than 6 and up to 7 years”: 60 % reduction.
- ISV due: €2,288.33 × 40 % = €915, plus €100 of type-approval and registration fees, so €1,015 in taxes and fees.
The annual circulation tax (IUC) for this car would then be about €148 a year.
What the estimate does not cover
- The final amount is set by the authority of the destination country, which may value the car differently.
- Regional or municipal surcharges are averaged where they exist (Belgian regions, Dutch provinces, Swiss cantons).
- Insurance, roadworthiness repairs, conversion work (headlights, speedometer) and the actual transport quote are not included.
- Rates are those in force in 2026. We check them against the official sources listed in each country guide.
Frequently asked questions
Do I pay VAT again when I move a used car to another EU country?
No. A used car bought in another EU country pays no VAT on arrival. VAT is due in the destination country only if the car counts as new for VAT: 6 months or less since first entry into service, or 6,000 km or less (Directive 2006/112/EC, article 2).
Why is the same car taxed so differently from one country to another?
Registration tax is national. Some countries tax CO2, others engine size, power, weight or value, most reduce the tax with age, and Germany, Luxembourg and Sweden have no registration tax at all.
How accurate is the estimate?
It applies the official 2026 scales of each country. Where a country bases its tax on an official value that is not published, such as the Irish OMSP or the Croatian sale price list, the result is an estimate or no amount is shown.
Estimate, not a tax ruling. The final amount is set by the authority of the destination country.