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Acquisition of used motor vehicles: information on the general rules and taxpayer 


  • is a legal and natural person having headquarters or permanent residence in the Republic of Croatia who is acquiring a used motor vehicle liable for special tax on motor vehicles.

Administrative fee

  • is paid in the defined amount per kilowatt (kW) or cubic centimetre (cm³) , depending on the age of the used motor vehicle,
  • vehicle testing centre calculates and controls the collection of the administrative fee.​

Competent authority and regulations

Ministry of Finance, Tax Administration

Boškovićeva 5

10 000 Zagreb

+385 1 480 9000

Info: pisitenam.porezna-uprava.hr​​

Special Motor Vehicle Tax Act (Official Gazette 15/13, 108/13-Corrigendum, 115/16, 127/17, 121/19), Special Motor Vehicle Tax Act

Date of update: 29 October 2020​