{"id":9491,"date":"2026-01-13T13:50:21","date_gmt":"2026-01-13T11:50:21","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=9491"},"modified":"2026-02-23T14:55:02","modified_gmt":"2026-02-23T12:55:02","slug":"zmeny-v-dani-z-motorovych-vozidiel-za-rok-2025","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/zmeny-v-dani-z-motorovych-vozidiel-za-rok-2025\/","title":{"rendered":"Changes in Motor Vehicle Tax for 2025"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>The amendment to the Motor Vehicle Tax Act approved in 2025, has introduced several legislative changes concerning tax rates, likewise the method of calculating the tax, vehicle classification, and conditions for exemptions. Below is a <strong>brief overview<\/strong> to help you understand your tax obligations at the beginning of the year.<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Changes in the Method of Calculating the Tax Base<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The amendment transposes European requirements regarding the technical characteristics of vehicles into Slovak legislation. As a result, some electric vehicles lose the benefit of a zero-tax rate. The tax base is now determined for each category as follows:<\/p>\n<table style=\"width: 100%; border-color: #333333;\" border=\"1\">\n<tbody>\n<tr style=\"border-color: #333333; background-color: #b8b8b8;\">\n<td style=\"border-color: #333333;\"><strong>Vehicle Category<\/strong><\/td>\n<td width=\"388\"><strong>Determination of Tax Base<\/strong><\/td>\n<\/tr>\n<tr style=\"border-color: #333333;\">\n<td style=\"border-color: #333333;\" width=\"216\">Category M1 and L<\/td>\n<td style=\"border-color: #333333;\">Engine cylinder capacity in cm\u00b3 as stated in the registration certificate (Part I and Part II)<\/td>\n<\/tr>\n<tr style=\"border-color: #333333;\">\n<td style=\"border-color: #333333;\">Categories M2, M3, N1, N2, N3 <span style=\"color: #00a0e3;\">with body type BA or BB<\/span><\/td>\n<td style=\"border-color: #333333;\">Maximum technically permissible total weight in tonnes and number of axles as stated in the registration certificate. For a higher number of axles, the annual tax rate is reduced accordingly.<\/p>\n<p>For the correct rate, the <strong>type of suspension of the driving axle<\/strong> must be determined.<\/td>\n<\/tr>\n<tr style=\"border-color: #333333;\">\n<td style=\"border-color: #333333;\">Category N3 with body type <span style=\"color: #00a0e3;\">BC or BD<\/span><\/td>\n<td style=\"border-color: #333333;\">Maximum technically permissible weight of the vehicle combination in tonnes and number of axles<\/td>\n<\/tr>\n<tr style=\"border-color: #333333;\">\n<td style=\"border-color: #333333;\">Categories O1 to O4<\/td>\n<td style=\"border-color: #333333;\">The tax base is always the individual trailer vehicle (<strong>taxation of vehicle combinations for category O4 is abolished<\/strong>). Annual rates have been recalculated.<\/td>\n<\/tr>\n<tr style=\"border-color: #333333;\">\n<td style=\"border-color: #333333;\">Electric vehicles<\/td>\n<td style=\"border-color: #333333;\">The zero-tax rate applies <u>only to categories L, M1, and N1<\/u> (<span style=\"color: #00a0e3;\">for other electric vehicles, the exemption is abolished<\/span>)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">For determining the body type, taxpayers should follow the amended Act, which provides the following definitions for goods vehicles:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>BA<\/strong> &#8211; a goods vehicle of category N1, N2, or N3 designed and manufactured exclusively or mainly for the transport of goods; it may also tow a trailer.;<\/li>\n<li><strong>BB<\/strong> &#8211; a box-body truck with the cab integrated into the body;<\/li>\n<li><strong>BC<\/strong> &#8211; a semi-trailer tractor designed and manufactured exclusively or mainly for towing semi-trailers;<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>BD<\/strong> &#8211; a trailer tractor designed and manufactured exclusively or mainly for towing trailers other than semi-trailers; it may be equipped with a loading platform.<\/p>\n<p style=\"text-align: justify;\"><strong>New Tax Rates Following the Increase of the Tax Base<\/strong><\/p>\n<p style=\"text-align: justify;\">The amendment also introduced changes to annual tax rates. For vehicles of categories L, M1, M2, M3, N1, N2, and N3 with body type codes BA and BB, as well as for category N3 vehicles with body type codes BC or BD, the annual tax rate stated in the relevant annexes to the Act is applied as follows:<\/p>\n<table style=\"width: 100%; border-color: #333333;\" border=\"1\">\n<tbody>\n<tr style=\"background-color: #00a0e3;\">\n<td style=\"border-color: #333333;\">Vehicle Age from First Registration<\/td>\n<td style=\"border-color: #333333;\">Tax Rate<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #333333;\" width=\"258\">First 36 months<\/td>\n<td style=\"border-color: #333333;\" width=\"346\">Annual tax rate according to the relevant annex<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #333333;\" width=\"258\">37 \u2013 72 months<\/td>\n<td style=\"border-color: #333333;\" width=\"346\">Annual rate increased by 10%<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #333333;\" width=\"258\">73 \u2013 108 months<\/td>\n<td style=\"border-color: #333333;\" width=\"346\">Annual rate increased by 20%<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #333333;\" width=\"258\">109 \u2013 144 months<\/td>\n<td style=\"border-color: #333333;\" width=\"346\">Annual rate increased by 30%<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #333333;\" width=\"258\">145 \u2013 180 months<\/td>\n<td style=\"border-color: #333333;\" width=\"346\">Annual rate increased by 40%<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color: #333333;\" width=\"258\">From 181 months<\/td>\n<td style=\"border-color: #333333;\" width=\"346\">Annual rate increased by 50%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>A complete overview of annual tax rates for the relevant categories, which are subsequently increased or reduced, is provided in <\/em><a style=\"color: #00a0e3;\" href=\"https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/2014\/361\/#prilohy.priloha-priloha_c_1_k_zakonu_c_361_2014_z_z\"><em>Annexes No. 1 to 1e of the Act<\/em><\/a><em> (available in Slovak language only).<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>Hybrid Vehicles<\/strong><\/p>\n<p style=\"text-align: justify;\">There has also been a change regarding <strong>hybrid vehicles of categories L, M1, and N1. The annual tax rate is reduced by 50%<\/strong> if the following conditions are met:<\/p>\n<ul style=\"text-align: justify;\">\n<li>hybrid motor vehicle<\/li>\n<li>motor vehicle powered by compressed natural gas (CNG) or liquefied natural gas (LNG)<\/li>\n<li>hydrogen-powered motor vehicle<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Please note that vehicles using a combination of petrol and LPG <u>are not considered hybrid vehicles but dual-fuel vehicles<\/u>. In such cases, only the age-based adjustment of the annual tax rate applies, <strong>and the 50% reduction does not apply.<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>Other provisions of the Act, such as the subject of the tax and basic obligations, remain unchanged and are therefore not included in this overview.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>Use of Vehicles in Combined Transport <\/strong><\/p>\n<p style=\"text-align: justify;\">The amended Act also introduces a <strong>50% reduction of the annual tax rate<\/strong> if a vehicle is <strong>used<\/strong> in combined transport at <strong>least 60 times during the tax period.<\/strong><\/p>\n<p style=\"text-align: justify;\">The use of a category N3 vehicle with body type code BC or BD, and a category O vehicle in combined transport, must be documented by confirmation from an intermodal terminal on the transport document. If the railway distance covered within Slovakia <strong>exceeds 250 km<\/strong>, such combined transport is counted twice for the purpose of <strong>applying the tax rate reduction<\/strong>.<\/p>\n<p style=\"text-align: justify;\"><strong>Deadline for Filing the Tax Return and Payment of Tax<\/strong><\/p>\n<p style=\"text-align: justify;\">Please note that the tax return must be filed by 31 January 2026 based on the status for the year 2025. However, the deadline for filing the tax return and paying any tax liability is 2 February 2026. This deadline does not apply to vehicles that are not used for business purposes in Slovakia.<\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row type=&#8221;vc_default&#8221; disable_element=&#8221;yes&#8221;][vc_column]<style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 figure,\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 .rollover,\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 img,\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 .gallery-rollover {\n  border-radius: 0px;\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.enable-bg-rollover .gallery-rollover {\n  background: -webkit-linear-gradient();\n  background: 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.gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell.double-width,\n  .no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19.resize-by-browser-width .dt-css-grid .wf-cell.double-width {\n    width: calc(100%)*2;\n  }\n}\n<\/style><div class=\"gallery-shortcode dt-gallery-container gallery-masonry-shortcode-id-a672c420d6e126cf94d98a8562578e19 mode-grid jquery-filter dt-icon-bg-off quick-scale-img dt-css-grid-wrap enable-bg-rollover resize-by-browser-width  hover-fade loading-effect-none description-on-hover\" data-padding=\"5px\" data-cur-page=\"1\" data-post-limit=\"-1\" data-pagination-mode=\"none\" data-desktop-columns-num=\"2\" data-v-tablet-columns-num=\"2\" data-h-tablet-columns-num=\"2\" data-phone-columns-num=\"1\" data-width=\"0px\" data-columns=\"0\"><div class=\"dt-css-grid\" ><div class=\"wf-cell\" data-post-id=\"9438\" data-date=\"2025-11-17T17:06:28+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5776.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"683\" data-dt-img-description=\"\" ><img fetchpriority=\"high\" decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20683%20683&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5776-683x683.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5776-683x683.jpg 683w\" loading=\"eager\" style=\"--ratio: 683 \/ 683\" sizes=\"(max-width: 683px) 100vw, 683px\" alt=\"\" width=\"683\" height=\"683\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"9440\" data-date=\"2025-11-17T17:06:33+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5779.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"683\" data-dt-img-description=\"\" ><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20683%20683&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5779-683x683.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5779-683x683.jpg 683w\" loading=\"eager\" style=\"--ratio: 683 \/ 683\" sizes=\"(max-width: 683px) 100vw, 683px\" alt=\"\" width=\"683\" height=\"683\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"9439\" data-date=\"2025-11-17T17:06:30+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5027.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"768\" data-dt-img-description=\"\" ><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5027-768x768.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_5027-768x768.jpg 768w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"9441\" data-date=\"2025-11-17T17:08:00+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4637.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"768\" data-large_image_height=\"1024\" data-dt-img-description=\"\" ><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4637-768x768.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4637-768x768.jpg 768w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"9442\" data-date=\"2025-11-17T17:08:02+00:00\" data-name=\"\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4956.jpg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1024\" data-large_image_height=\"768\" data-dt-img-description=\"\" ><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4956-768x768.jpg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/11\/IMG_4956-768x768.jpg 768w\" loading=\"eager\" style=\"--ratio: 768 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loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><\/div><!-- iso-container|iso-grid --><\/div>[vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"templatera_shortcode\"><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 0px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div id=\"ultimate-heading-147469ecf4a749c82\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-147469ecf4a749c82 uvc-7897 \" data-hspacer=\"line_only\"  data-halign=\"center\" style=\"text-align:center\"><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-147469ecf4a749c82 h2'  data-responsive-json-new='{\"font-size\":\"desktop:24px;\",\"line-height\":\"\"}' ><h2 style=\"font-family:&#039;Montserrat&#039;;font-weight:700;color:#000000;\">CONTACT US<\/h2><\/div><div class=\"uvc-heading-spacer line_only\" style=\"margin-top:10px;margin-bottom:10px;height:3px;\"><span class=\"uvc-headings-line\" style=\"border-style:solid;border-bottom-width:3px;border-color:#00A0E3;width:100px;\"><\/span><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-147469ecf4a749c82 .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  style=\"font-weight:normal;\"><strong>Do not hesitate to contact us via the contact form.<\/strong><\/div><\/div>\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p style=\"text-align: center;\">Our specialists will be happy to help you.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"templatera_shortcode\"><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 0px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\" vc_custom_1769777573076 ubtn-ctn-center \"><a class=\"ubtn-link ult-adjust-bottom-margin ubtn-center ubtn-custom \" href=\"https:\/\/www.moore-bdr.sk\/en\/dakujeme-za-vas-zaujem\/\" ><button type=\"button\" id=\"ubtn-6128\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-fade-bg  none  ubtn-sep-icon ubtn-sep-icon-left-push  ubtn-center   tooltip-69ecf4a74abcd\"  data-hover=\"#FFFFFF\" data-border-color=\"\" data-bg=\"#00A0E3\" data-hover-bg=\"#004C6C\" data-border-hover=\"\" data-shadow-hover=\"\" data-shadow-click=\"none\" data-shadow=\"\" data-shd-shadow=\"\"  data-ultimate-target='#ubtn-6128'  data-responsive-json-new='{\"font-size\":\"desktop:18px;\",\"line-height\":\"\"}'  style=\"font-family:&#039;Montserrat&#039;;font-weight:normal;width:350px;min-height:50px;padding:10px px;border:none;background: #00A0E3;color: #FFFFFF;\"><span class=\"ubtn-data ubtn-icon\"><i class=\"icomoon-the7-font-the7-mail-mail-06\" style=\"font-size:24px;color:#FFFFFF;\"><\/i><\/span><span class=\"ubtn-hover\" style=\"background-color:#004C6C\"><\/span><span class=\"ubtn-data ubtn-text \" >CONTACT FORM<\/span><\/button><\/a><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>The amendment to the Motor Vehicle Tax Act approved in 2025, has introduced several legislative changes concerning tax rates, likewise the method of calculating the tax, vehicle classification, and conditions for exemptions. Below is a brief overview to help you understand your tax obligations at the beginning of the year. Changes in the Method of&hellip;<\/p>\n","protected":false},"author":1,"featured_media":9492,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[53,9],"tags":[],"class_list":{"0":"post-9491","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-53","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Zmeny v\u00a0dani z\u00a0motorov\u00fdch vozidiel za rok 2025<\/title>\n<meta name=\"description\" content=\"Novela z\u00e1kona o\u00a0dani z\u00a0motorov\u00fdch vozidiel v\u00a0roku 2025 priniesla viacero legislat\u00edvnych zmien v\u00a0sadzbe dane, sp\u00f4sobe v\u00fdpo\u010dtu dane, kategorizovan\u00ed vozidla alebo podmienok pre oslobodenie.\" \/>\n<meta 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