Registration tax fee

From 01 July 2020, a registration tax fee shall be applicable for the registration of passenger vehicles and light commercial vehicles (M1 and N1 categories) dependent on the type or combination of fuel in use of the vehicle and for cases where the CO₂ emissions exceed the 130 g/km threshold.

The tax fee shall be applicable in the following cases:

• Registration of new motor vehicles (registration of a new and never previously registered motor vehicles or motor vehicles imported from a foreign country);
• Registration of a new motor vehicle operator (for example, the right of ownership of the previously operated motor vehicle has been transferred to a new operator or the right to operate the motor vehicle has been granted to a new operator on the basis of rent, etc.);
• Re-registration of the motor vehicle following the deregistration of the aforementioned motor vehicle (for example, following the end of the temporary registration period*).

*The temporary registration period is listed within item H of the Temporary Registration Certificate. Please apply for the registration services prior to the end of the validity period of the registration.

The tax fee shall be excluded in the following cases:

• Temporary (up to one month) registration of motor vehicles that are subject to be exported outside the territory Republic of Lithuania;
• Historic motor vehicles for which historic registration plates have been granted;
• Registration of motor vehicles in cases where the ownership of the aforementioned motor vehicle is not subject to change (for example, after paying out the lease of the motor vehicle (when the person was indicated as the operator of the motor vehicle), changing of the person’s surname, ordering a duplicate of the registration certificate in cases were the original certificate was lost, destroyed, etc.);
• Registration of vehicles equipped with equipment for driving handicapped persons (the motor vehicle origin or approval attestation documents must contain the special designation code: SH or SV).

NOTE. The tax fee for the registration of a new motor vehicle may be reimbursed, provided the aforementioned motor vehicle has been deregistered and exported outside the territory of the Republic of Lithuania within 90 days following the date of the new registration (see section Reimbursement of the tax fee).

Tax fee shall apply only in cases where the amount of emissions exceed the 130g/km threshold.

The CO₂ emissions may be measured as follows (in the below listed order of priority):

1. By the CO₂ emissions specified within the following documents of the motor vehicle:

• Documents of origin (for example, registration certificate);
• Documents for approval (for example, Conformity of Expertise, Certificate of Compliance (CoC)).

2. In cases where the CO₂ emission data is absent from the aforementioned documents, the CO₂ emissions may be measured based on the CO₂ emissions of another registered motor car of equivalent type (calculated as median).

Necessary data:

• Type;
• Body type;
• Version.

NOTE. The aforementioned information is specified within the appropriate documentation of the motor vehicle (see section Necessary documentation).

3. In cases where the CO₂ emissions are not possible to be measured based on the CO₂ emissions of another registered motor vehicle of equivalent type, CO₂ emissions shall be subject to calculation methods and use of formulas established within the applicable laws.

Necessary data for the calculation specified within the Documents of Origin or Documents for approval:

• Unladen kerb mass (kb);
• Maximum motor vehicle torque (Kw);
• Transmission type (manual, automatic).

NOTE. Data subject to calculation shall be dependent on the type of the fuel or combination in use of the motor vehicle.

4. In cases where the CO₂ emissions are not possible to be measured by inserting and calculating the technical data of the motor vehicle using the calculation methods and formulas established within the applicable laws, technical data of a motor vehicle of equivalent type shall be used (calculated as median).

Necessary data:

• Type;
• Body type;
• Version.

NOTE. The aforementioned information is specified within the appropriate documentation of the motor vehicle (see section Necessary documentation).

The tax fee shall be paid during the registration of the motor vehicle as follows:

• On-line (for registration of a previously operated motor vehicle within the Republic of Lithuania);
• At the cash register of “Regitra”.

The motor vehicle registration shall only be completed upon the successful payment of the tax fee.

Registration tax fee may be reimbursed in cases where a new motor vehicle has been deregistered and exported outside the territory of the Republic of Lithuania within 90 days following the initial registration.

Please apply to the appropriate subdivisions of “Regitra” for the reimbursement of the tax fee.

In order to reimburse the tax fee:

• The motor vehicle must be deregistered and exported outside the territory of the Republic of Lithuania within 90 days following the new registration;
• The last owner of the aforementioned motor vehicle must lodge a request for the reimbursement of the tax fee.

The request for the reimbursement of the tax fee shall be examined within 20 business days and the reimbursed fee shall be deposited to the bank account specified within the aforementioned request.