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 Calculating the Tax Base
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:
| Vehicle Category | Determination of Tax Base |
| Category M1 and L | Engine cylinder capacity in cm³ as stated in the registration certificate (Part I and Part II) |
| Categories M2, M3, N1, N2, N3 with body type BA or BB | 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. For the correct rate, the type of suspension of the driving axle must be determined. |
| Category N3 with body type BC or BD | Maximum technically permissible weight of the vehicle combination in tonnes and number of axles |
| Categories O1 to O4 | The tax base is always the individual trailer vehicle (taxation of vehicle combinations for category O4 is abolished). Annual rates have been recalculated. |
| Electric vehicles | The zero-tax rate applies only to categories L, M1, and N1 (for other electric vehicles, the exemption is abolished) |
For determining the body type, taxpayers should follow the amended Act, which provides the following definitions for goods vehicles:
- BA – 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.;
- BB – a box-body truck with the cab integrated into the body;
- BC – a semi-trailer tractor designed and manufactured exclusively or mainly for towing semi-trailers;
BD – a trailer tractor designed and manufactured exclusively or mainly for towing trailers other than semi-trailers; it may be equipped with a loading platform.
New Tax Rates Following the Increase of the Tax Base
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:
| Vehicle Age from First Registration | Tax Rate |
| First 36 months | Annual tax rate according to the relevant annex |
| 37 – 72 months | Annual rate increased by 10% |
| 73 – 108 months | Annual rate increased by 20% |
| 109 – 144 months | Annual rate increased by 30% |
| 145 – 180 months | Annual rate increased by 40% |
| From 181 months | Annual rate increased by 50% |
A complete overview of annual tax rates for the relevant categories, which are subsequently increased or reduced, is provided in Annexes No. 1 to 1e of the Act (available in Slovak language only).
Hybrid Vehicles
There has also been a change regarding hybrid vehicles of categories L, M1, and N1. The annual tax rate is reduced by 50% if the following conditions are met:
- hybrid motor vehicle
- motor vehicle powered by compressed natural gas (CNG) or liquefied natural gas (LNG)
- hydrogen-powered motor vehicle
Please note that vehicles using a combination of petrol and LPG are not considered hybrid vehicles but dual-fuel vehicles. In such cases, only the age-based adjustment of the annual tax rate applies, and the 50% reduction does not apply.
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.
Use of Vehicles in Combined Transport
The amended Act also introduces a 50% reduction of the annual tax rate if a vehicle is used in combined transport at least 60 times during the tax period.
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 exceeds 250 km, such combined transport is counted twice for the purpose of applying the tax rate reduction.
Deadline for Filing the Tax Return and Payment of Tax
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.
