Malta Car Registration Guidelines

LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
A 1 1.1 PROCEDURES INTRODUCTION These procedures are intended to serve as guidelines to all Car Dealers and Individuals registering and licensing their vehicle. Where in doubt please refer to the Motor Vehicles Registration and Licensing Act (Cap. 368), the Registration and Licensing of Motor Vehicles Regulations (SL 368.02) or Transport Malta’s website: www.transport.gov.mt. In line with the current regulations, every new or used Motor Vehicle must be registered with the Authority. Individuals importing a used vehicle must make an appointment for the vehicle to be inspected and the whole registration process must be completed within 20 days from date of importation to Malta. Where a person, who is not an authorised dealer, fails for unjustified reasons, to comply with the 20 day period he may be liable to an administrative fine of €30 for each day that the vehicle remains not registered – refer to Legal Notice 198 of 2009 MVR Cap 368 Article 6(3). All payments payable to Transport Malta and exceeding € 500 must be made in either Cash, Bank Draft, Credit Card or Debit Card. NEW VEHICLES By definition a NEW motor vehicle means a vehicle which has never been registered in any country. Vehicles registered in another country are defined as USED vehicles. In line with the VAT 6th Directive and for VAT purposes only, a New means of transport intended for the transport of passengers or goods is a vehicle which has been supplied for not more than 6 months after the date of first entry into service and/or has not travelled more than 6,000 km. Therefore all vehicles which are registered but have not been supplied for more than 6 months after the date of first entry into service and/or have not travelled more than 6,000 km will pay an 18 % VAT on the Invoice value whilst Registration Tax will be levied on the RV (Registration Value) as prescribed in the Online Valuation system, www.vehicleregistration.gov.mt REGISTERING AND LICENSING A NEW VEHICLE Motor Car Dealers The Motor Car Dealer must login the Online Registration system www.vehicleregistration.gov.mt to register and license the vehicle accordingly. After registering the vehicle he will be requested to present the documents listed below, at the Driver and Vehicle Licensing Unit, Floriana in Hall C between 07.30 and 15.00, Monday to Friday, except Public Holidays.

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES

In the case of New Private (M1) Vehicles, Chauffer Driven and Taxis, the following documents shall be presented:   Deposit Form VEH 03 Duly filled Application Forms, VEH 01 and VEH 02 for one time importers and VEH 25 for authorized motor car dealers, downloaded from website www.transport.gov.mt New vehicles must comply with Directive 2007/46/EC, ie: Only vehicles with an engine complying to emission level standards of EURO 5 or higher may be registered. Original Certificate of Conformity (Item 46.1 on the Certificate of Conformity must read 715/2007/EEC/692/2008. Only vehicles having such description may be registered) Invoice Freight note and Marine Insurance (if applicable) Valid insurance policy Copy of ID card of purchaser (front only) Customs Inspection Form VEH 04 for vehicles coming from Non-EU Board resolution if the vehicle will be licensed on behalf of an Organisation Fees Due: €15 Registration fee (over the counter) / €10 Registration fee (Online registration), Registration Tax, Annual Circulation Fee, Plates and the administration fee of €30 per day where applicable

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In the case of New Goods Carrying Vehicles (N1, N2, and N3), besides the above documents, the agent/dealer must also present a declaration for:  N1 vehicles (Class 1) with Reference Mass between 0 and 1,305kg require a declaration by the manufacturer confirming that the vehicle complies with the emission level standards established under Regulation (EC) No 715/2007 as amended (Euro 5/V); N1 vehicles (Class 2) with Reference Mass between 1,306kg and 1,760kg and N1 (Class 3) with Reference Mass between 1,761 and 2,610kg require a declaration by the manufacturer confirming that the vehicle complies with the emission level standards established under Directive 70/220/EEC (Euro 4/IV) or higher; N2 and N3 vehicles with a maximum authorised Mass over 3,500kg having heavy duty engines require a declaration by the manufacturer confirming that the vehicle complies with the emission level standards established under Directive 2005/55/EC, (Euro 5/V) If the Reference Mass is not available, the importer must supply a declaration from the Manufacturer, confirming the Reference Mass or Euro Type for New N1 category vehicles Engineer’s report (in the case of chassis cab) Certificate from Public Health (in the case of refrigerated vehicle)

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
All New N1 vehicles manufactured after 29th October 2011, will be required to have a Certificate of Conformity and all N2 and N3 vehicles manufactured after 29th October 2012 will also be required to have a Certificate of Conformity. In the case of New Motorcycles and ATV’s (M1) the same documents as for Private vehicles are required. Prior to registration, all ATV’s will be inspected by Technical Unit to confirm if the vehicle may be used on the road. The invoice must be issued by the manufacturer or by an authorized agent of the manufacturer showing the cost of the vehicle and in the case of a goods vehicle or an off road vehicle the engine capacity and gross vehicle weight, and the other documents showing the CIF (Cost, Insurance and Freight) value. (Motor Vehicles Registration and Licensing Act, Cap 36, Article (d)). 4 4.1 USED VEHICLES BROUGHT FROM EU Countries Inspection and Verification of USED vehicles BROUGHT FROM EU prior to the registration of the said Vehicles. Persons bringing a used vehicle from an EU Member State have to make an appointment for the Inspection and Verification of the vehicle by phoning the Authority for Transport in Malta on number 21233029 and book an appointment. Appointments will be made between 07.30 and 15.30. On the appointed day, the client has to take the vehicle to the Technical Unit of the Land Transport Directorate in Floriana. The following is the list of documents required for Inspection and Verification of the vehicle:    Foreign Registration Certificate (Logbook) of vehicle signed by foreign Seller and the new Buyer A print out from the Transport Malta website with Vehicle Registration Value www.vehicleregistration.gov.mt For Goods vehicles and ATV’s the car dealer or individual must submit a duly filled Application Form VEH 01

On the appointed day, the Technical Unit will verify that the details on the logbook tally with the valuation printout and with the actual vehicle. The valuation printout will be signed and stamped by the Technical Unit, and returned to the customer to be used during registration. 4.2 If the importer, at the time of inspection and valuation does not have the Original Foreign Registration Certificate, the Technical Unit will carry out an inspection on the

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vehicle and issue the Valuation Printout with the system defined details as provided by the CAP’s Website. 5 REGISTRATION AND LICENSING OF USED VEHICLES After that the vehicle is inspected and verified by the Technical Unit, one time importers may register the vehicle at the Driver and Vehicle Licensing Unit, Floriana in Hall B between 7.30 and 12.00 and motor car dealers may present the documents listed below at Hall C between 7.30 and 15.00 Monday to Friday except Public Holidays. 5.1 In the case of Used Private (M1) Vehicles the following documents must be presented:    Deposit form VEH 03 Duly filled Application Forms, VEH 01 and VEH 02 for individuals and VEH 25 for motor car dealers, downloaded from website www.transport.gov.mt Valuation printout signed by Technical Unit (The Registration Value (RV) printed from the Authority’s website is valid from the date of issue until the end of the following month. Original Foreign Registration Certificate (logbook) signed by the foreign owner and the new buyer For vehicles brought into Malta from EU Countries as of the 1st April 2011, or thereafter an Odometer Certificate of Authenticity issued by a body approved by the Authority (JEVIC) showing the vehicle’s authentic odometer reading. Details: JEVIC UK LTD. Building 46, Dunsfold Park, Cranleigh, Surrey, GU6 8TB, United Kingdom. Tel: UK +(44)-01483-276900 Tel: Malta +(356)-35505155. Fax: +(44)-01483-331701/273250. Email: [email protected] (The certification by email as issued by JEVIC UK LTD will be sufficient for registration purposes) Notice of Arrival – This must be in the name of the person on whom the vehicle will be registered. If a person imported the vehicle in another person’s name he/she must present a declaration at the Land Transport Directorate confirming that the vehicle was brought into Malta for the sole use of the other person. The declaration has to be signed by both parties Foreign Plates Valid insurance policy certificate, starting from date of registration (however owner must have the vehicle insured whilst in use for VRT and Inspection) VRT passed certificate (should be done prior to inspection) Board resolution by company secretary if the vehicle will be licensed on behalf of a company Pay charges: €50 Inspection fee, €15 Registration fee (over the counter) / €10 Registration fee (Online registration), Registration Tax, Annual Circulation Fee and Plates and the administrative fine of €30 per day where applicable

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5.2 In the case of Used Goods Carrying Vehicles (N1, N2 and N3), the above documents are required together with:    Engineer’s report (in the case of chassis cab) Certificate from Public Health (in the case of refrigerated vehicle) If the Reference Mass is not available on the foreign registration certificate, the importer must supply a declaration from the Manufacturer, confirming the Reference Mass or Euro Type for Used N1 category vehicles. Inspection Form issued by Transport Malta’s Technical Unit (Note: If during the registration of a vehicle it is noticed that any field/vehicle information in the Foreign Registration Certificate (Log Book) does not tally with the Original White inspection form, the vehicle will be re-inspected for confirmation. In such case, no vehicle will be registered until a written clarification is obtained by the Technical Unit).

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In the case of Used Motorcycles and ATV’s the same documents as for Private vehicles are required, except for the VRT and JEVIC certificate which is not required for a Motorcycle. Clients whose vehicles have not been supplied for more than 6 months from date of first entry into service and/or have not travelled more than 6,000 km must supply an invoice issued by the manufacturer or by an authorized agent of the manufacturer showing the cost of the vehicle and in the case of a goods vehicle or an off road vehicle the engine capacity and gross vehicle weight, and the other documents showing the CIF (Cost Insurance and Freight) value. (Motor Vehicle Registration and Licensing, Cap 368 Article 4 (d)).

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USED VEHICLES imported from NON - EU Countries Used vehicles coming from a Non EU Country and having a vehicle age exceeding five (5) years must pay a minimum tax as stipulated in article 11.4. For registration tax purposes, the following countries are considered as EU countries and therefore the minimum tax does not apply:  The Channel Islands (including Guernsey and Jersey)  The Isle of Man,  Monaco,  Andorra and  San Marino In the case of Used Private (M1) vehicles imported from Non EU countries the Registration Value will be based on the Authorities website. The vehicle will not be required to be verified at the Technical Unit. The same documents as for New Private (M1) vehicles brought from EU countries are required together with:  Customs Inspection Form (VEH 05) for vehicles coming from Non-EU counties

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
  Single Vehicle Type Approval (SVA) JEVIC Certificate – only vehicles coming from Japan and Singapore

The CO2 of the vehicle will be calculated in accordance with the methodology between Transport Malta and VCA 6.3 In the case of Used Goods Carrying Vehicles, Motorcycles and ATV’s coming from Non EU, these will not be required to be verified at the Authorities Technical Unit. The same documents as for Private (M1) vehicles imported from EU countries are required together with:      Customs Inspection Form (VEH 05) for vehicles coming from Non-EU counties JEVIC Certificate for goods carrying vehicles not exceeding 3500kg Engineer’s report (in the case of crane or chassis cab) Certificate from Public Health (in the case of refrigerated van) In the case of Good Carrying Vehicles, if the Foreign Registration Certificate (Log Book) does not have the Reference Mass specified on it, the importer must supply to the Land Transport Directorate a confirmation from the Manufacture with the Reference Mass or EURO Type for Used vehicles.

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In the case of Motorcycles and ATV’s, the same documents as for Private vehicles are required, except for the JEVIC certificate and SVA for both vehicles and the VRT for motorcycles . Prior to registration, all ATV’s will be inspected by the Authorities Technical Unit to confirm if the vehicle may be used on the road. Persons whose vehicles have not been supplied for more than 6 months from date of first entry into service and/or have not travelled more than 6,000 km must supply an invoice issued by the manufacturer or by an authorized agent of the manufacturer showing the cost of the vehicle and in the case of a goods vehicle or an off road vehicle the engine capacity and gross vehicle weight, and the other documents showing the CIF value. (Motor Vehicles Registration and Licensing Act, Cap 368 Article 4 (d))

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Vintage Vehicles Persons importing a vintage vehicle have to present application form VEH 15 and vehicles’ photos at the Land Transport Directorate prior to registration. The vehicle shall be certified Authentic by a Vintage Board appointed by Transport Malta. In the case of Private (M1) Vintage Vehicles, the following documents must be presented:  Deposit form VEH 03

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       Duly filled Application Forms, VEH 01 and VEH 02 for individuals and VEH 25 for motor car dealers, downloaded from website www.transport.gov.mt Original Foreign Registration Certificate (logbook) signed by the foreign owner and the new buyer Foreign Plates Valid insurance policy certificate, starting from date of registration (however owner must have the vehicle insured whilst in use for VRT) VRT passed certificate Board resolution by company secretary if the vehicle will be licensed on behalf of a company Pay charges: €50 Inspection fee, €15 Registration fee, Registration Tax, Annual Circulation Fee and Plates and the administrative fine of €30 per day where applicable

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In the case of Goods Carrying Vehicles (N1, N2 and N3), the above documents are required together with:   Engineer’s report (in the case of chassis cab) Certificate from Public Health (in the case of refrigerated vehicle)

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In the case of Motorcycles, the same documents as for Private vehicles are required, except for the VRT. All the above documents must be submitted. Failure to present any of the above documents at initiation stage will require individuals to start from scratch.

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Trailers All trailers must be registered with the Authority. In the case of a NEW or USED trailer, the following documents must be presented:        Duly filled Application Form VEH 01, downloaded from website www.transport.gov.mt Invoice Copy of ID card of purchaser (front only) Board resolution if the vehicle will be licensed on behalf of an organisation New trailers manufactured after the 29th October 2011 will be required to have a Certificate of Conformity Used trailers will require a documentation with Manufacturer specifications, ie: VOSA Plating Certificate Pay charges: €15 Registration fee, Plates

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
9 9.1 Fork Lifters or Other Machinery Fork lifters or any other machinery to be used on the road must be registered with the Authority. In the case of a NEW or USED Fork Lifters or Other Machinery, the following documents must be presented:           Deposit Form VEH 03 Duly filled Application Forms, VEH 01 and VEH 02, downloaded from website www.transport.gov.mt Invoice Freight note and Marine Insurance (if applicable) Valid insurance policy Copy of ID card of purchaser (front only) Customs Inspection Form VEH04 or VEH05 for vehicles coming from Non-EU Catalogue Board Resolution if the vehicle will be licensed on behalf of an Organisation New non-road mobile machinery such as Fork lifters, Excavators or any other non road mobile Machinery require a Compliance Certificate in line with the Machinery Directive 98/37/EC and last amended 2006/42/EC and emission directive 2004/26/EC and amending directive 97/68/EC Used Fork lifters or any other Machinery require a Declaration by the Seller that the vehicle was in use before Pay charges: €15 Registration fee, Annual Circulation Fee, Plates, and the administration fee of €30 per day where applicable

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Registration of a Vehicle used for racing activities A Vehicle used for racing activities means a motor vehicle to be used only in areas which are exclusively reserved for such competitive events. All such vehicles must be registered with the Authority for Transport in Malta. In the case of a NEW or USED Vehicle, the following documents must be presented:      Deposit Form VEH 03 Duly filled Application Forms, VEH 01 and VEH 43, downloaded from website www.transport.gov.mt Invoice Freight note and Marine Insurance (if applicable) In the case of NEW vehicles: NO Certificate of Conformity will be required for registration purposes (However, if the vehicle is converted to a normal private vehicle this certificate must be presented during the conversion) Customs Inspection Form VEH04 (for New Non-EU vehicles)

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 In the case of USED vehicles: NO Foreign Registration Certificate (log book) will be required if the vehicle was registered as a racing vehicle in the country where the vehicle was registered (However, if the vehicle was not used a racing car, a foreign registration certificate (log book) must be issued at registration stage Transport Malta’s Inspection Form (for Used EU vehicles) Customs Inspection Form VEH 05 (for Used Non-EU vehicles) Copy of ID card (front only) Board Resolution if the vehicle will be licensed on behalf of an Organisation No Registration Tax will be due since the registration tax rate is at 0% Pay charges: €15 Administration fee 1st Registration, €50 Inspection fee (for vehicles coming from EU countries), €30 per day where applicable

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Conditions of Applicability  The process will end at the registration stage. NO Licensing, Registration Certificate or Number Plates shall be printed or issued to the owner of the vehicle. The vehicle will only be used or driven at organised racing events having the necessary licence/s from the competent authority / authorities. The vehicle must be transported/hauled to and from the said racing events. At no time can the vehicle be driven on public roads unless in the course of an authorised racing event as indicated above. This in breach of Article 3(3) of the Motor Vehicles Registration and Licensing Regulations, “The Authority may also clam, take possession of, remove and store motor vehicles which are on the road in breach”. Breaching any of the terms and conditions of registration will automatically lead to legal action being instituted against the owner of the vehicle in terms of the Motor Vehicle Registration and Licensing Registration Tax Act (Cap 368), Article 21(d).

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Registration Tax Rates for New and Used M1 - Private Vehicles. The following Registration Tax Rates shall be paid upon the registration of M1 motor vehicles registered after the 1st January, 2012 and thereafter (including electric and hybrid electric motor vehicles). The registration tax is calculated on the Euro Standard, CO2, Particulate Matter (Diesel engines only) and Length.

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11.1 Rates Petrol-engine Latest Euro Standard CO2 x RV x 0.13% Latest Euro Standard minus 1 CO2 x RV x 0.13% Latest Euro Standard minus 2 CO2 x RV x 0.20% Latest Euro Standard minus 3 and Older CO2 x RV x 0.23%

CO2 0g/km up to and including 100g/km More than 100g/km up to and including 130g/km More than 130g/km up to and including 140g/km More than 140g/km up to and including 150g/km More than 150g/km up to and including 180g/km More than 180g/km up to and including 220g/km More than 220g/km up to and including 250g/km More than 250g/km

CO2 x RV x 0.15%

CO2 x RV x 0.15%

CO2 x RV x 0.23%

CO2 x RV x 0.26%

CO2 x RV x 0.17%

CO2 x RV x 0.17%

CO2 x RV x 0.26%

CO2 x RV x 0.30%

CO2 x RV x 0.19%

CO2 x RV x 0.19%

CO2 x RV x 0.29%

CO2 x RV x 0.33%

CO2 x RV x 0.21%

CO2 x RV x 0.21%

CO2 x RV x 0.32%

CO2 x RV x 0.37%

CO2 x RV x 0.23%

CO2 x RV x 0.23%

CO2 x RV x 0.35%

CO2 x RV x 0.40%

CO2 x RV x 0.25% CO2 x RV x 0.27%

CO2 x RV x 0.25% CO2 x RV x 0.27%

CO2 x RV x 0.38% CO2 x RV x 0.41%

CO2 x RV x 0.44% CO2 x RV x 0.47%

Diesel-engine with particulate matter of 0g/km up to and including 0.005g/km Latest Euro Latest Euro Latest Euro Standard minus Standard minus CO2 Standard 1 2 0g/km up to and including 100g/km CO2 x RV x 0.13% CO2 x RV x 0.13% CO2 x RV x 0.20% More than 100g/km up to and including 130g/km CO2 x RV x 0.15% CO2 x RV x 0.15% CO2 x RV x 0.23% More than 130g/km up to and including 140g/km CO2 x RV x 0.17% CO2 x RV x 0.17% CO2 x RV x 0.26% More than 140g/km up to and including 150g/km CO2 x RV x 0.19% CO2 x RV x 0.19% CO2 x RV x 0.29% More than 150g/km up to and including 180g/km CO2 x RV x 0.21% CO2 x RV x 0.21% CO2 x RV x 0.32%
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Latest Euro Standard minus 3 and older CO2 x RV x 0.23%

CO2 x RV x 0.26%

CO2 x RV x 0.30%

CO2 x RV x 0.33%

CO2 x RV x 0.37%

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More than 180g/km up to and including 220g/km More than 220g/km up to and including 250g/km More than 250g/km

CO2 x RV x 0.23%

CO2 x RV x 0.23%

CO2 x RV x 0.35%

CO2 x RV x 0.40%

CO2 x RV x 0.25% CO2 x RV x 0.27%

CO2 x RV x 0.25% CO2 x RV x 0.27%

CO2 x RV x 0.38% CO2 x RV x 0.41%

CO2 x RV x 0.44% CO2 x RV x 0.47%

Diesel-engined with particulate matter of over 0.005g/km Latest Euro Latest Euro Standard minus CO2 Standard 1 0g/km up to and including 100g/km CO2 x RV x 0.18% More than 100g/km up to and including 130g/km CO2 x RV x 0.21% More than 130g/km up to and including 140g/km CO2 x RV x 0.24% More than 140g/km up to and including 150g/km CO2 x RV x 0.27% More than 150g/km up to and including 180g/km CO2 x RV x 0.29% More than 180g/km up to and including 220g/km CO2 x RV x 0.32% More than 220g/km up to and including 250g/km CO2 x RV x 0.35% More than 250g/km CO2 x RV x 0.38%

Latest Euro Standard minus 2 CO2 x RV x 0.32%

Latest Euro Standard Minus 3 and older CO2 x RV x 0.37%

CO2 x RV x 0.36%

CO2 x RV x 0.42%

CO2 x RV x 0.41%

CO2 x RV x 0.47%

CO2 x RV x 0.45%

CO2 x RV x 0.53%

CO2 x RV x 0.51%

CO2 x RV x 0.60%

CO2 x RV x 0.56%

CO2 x RV x 0.65%

CO2 x RV x 0.60% CO2 x RV x 0.65%

CO2 x RV x 0.70% CO2 x RV x 0.75%

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11.2 Length Rate Length x 0.0020% x RV Length x 0.0022% x RV Length x 0.0024% x RV Length x 0.0026% x RV Length x 0.0028% x RV Length x 0.0030% x RV Length x 0.0032% x RV Length x 0.0034% x RV

Length 0 up to and including 3450mm More than 3450mm up to and including 3640mm More than 3640mm up to and including 3770mm More than 3770mm up to and including 4030mm More than 4030mm up to and including 4370mm More than 4370mm up to and including 4570mm More than 4570mm up to and including 4770mm More than 4770mm 11.3 Euro Standard for M1 Vehicles

11.3.1 New Vehicles: Only vehicles with EURO 5 or higher emission levels may be registered. The Certificate of Conformity which will be presented by the agent/dealer will identify the Euro Standard of the vehicle. 11.3.2 Imported USED M1 Vehicles from EU Countries (mostly from UK): All Euro Standards may be registered. The Euro Standard may be available on the foreign log book of the vehicle. Otherwise, the following table is used: Category Latest Euro Standard minus 4 Euro 1 Up to and including 1996 Latest Euro Standard minus 3 Euro 2 1997 to 2000 Latest Euro Standard minus 2 Euro 3 2001 to 2005 Latest Euro Standard minus 1 Euro 4 2006 to 2010 Latest Euro Standard

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Euro 5 From 2011

11.3.3 Imported Used M1 Vehicles from outside the EU (mostly from Japan): No Euro Standard is available. All ages may be registered. The following table is used to approximate Euro standard of these vehicles: Category M1 Euro 1 Up to and including 1996 Euro 2 1997 to 2000 Euro 3 2001 to 2005 Euro 4 2006 to 2010 Euro 5 From 2011

11.4

Minimum Tax Minimum tax applies to used M1 Motor Vehicles imported from Non-EU countries excluding: The Channel Islands (Guernsey and Jersey), The Isle of Man, Monaco, Andorra, or

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San Marino, and which have a vehicle age in excess of five (5) years. Year 0g/km up to and including 100g/km More than 100g/km up to and including 130g/km More than 130g/km up to and including 140g/km More than 140g/km up to and including 150g/km More than 150g/km up to and including 180g/km More than 180g/km up to and including 220g/km More than 220g/km up to and including 250g/km More than 250g/km Year 0g/km up to and including 100g/km More than 100g/km up to and including 130g/km More than 130g/km up to and including 140g/km More than 140g/km up to and including 150g/km More than 150g/km up to and including 180g/km More than 180g/km up to and including 220g/km More than 220g/km up to and including 250g/km More than 250g/km 8 2107 2529 2810 4917 5620 9834 16859 18967 0 9 2360 2832 3147 5507 6294 11015 18882 21243 1 10 2644 3172 3525 6168 7049 12336 21148 23792 2 3 11 2961 3553 3948 6908 7895 13817 23686 26647 4 5 1500 1800 2000 3500 4000 7000 12000 13500 12 3316 3979 4421 7737 8843 15475 26528 29844 6 1680 2016 2240 3920 4480 7840 13440 15120 13 3714 4457 4952 8666 9904 17332 29712 33426 7 1882 2258 2509 4390 5018 8781 15053 16934 14+ 4160 4992 5546 9706 11092 19412 33277 37437

The vehicle’s age is the age of a vehicle from year of manufacture 12 12.1 TAX RATE FORMULA Following the application of the relevant tables 10.1 and 10.2, the total amount of the registration tax shall be equal to the sum total of the CO2 value (g/km) multiplied by the registration value (RV) multiplied by the indicated % value, and the total of the length (mm) multiplied by the registration value (RV) multiplied by the indicated % value: (RV x CO2 x % ) + (RV x length (mm) x %)
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RV

CO2

%

+

RV

Length

%

12.2

Where the CO2 value has not been provided to the Authority by the motor vehicle owner, the Authority shall apply the rate exceeding 250g/km. Where the particulate matter value has not been provided to the Authority by the motor vehicle owner, the Authority shall apply the rate of 0.036 g/km. Where, on the application of paragraph 11.1 above, the amount of tax on the registration of a used M1 motor vehicle imported from a third country is less than the minimum applicable to that motor vehicle, the amount of tax due on the registration of that vehicle shall be the minimum applicable to that vehicle as established in the table 10.3 bearing the heading “Minimum Tax applicable to used M1 motor vehicles imported from a third country. Hybrid vehicles The rate of registration tax payable on hybrid vehicles shall be based on the tables for M1 motor vehicles but the CO2 value as provided in the Certificate of Conformity shall be reduced by 30%.

12.3

12.4

12.5

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12.6 Annual Circulation Tax for Private (M1) Vehicle

12.6.1 Petrol-Engines
Year 0g/km up to and including 100g/km More than 100g/km up to and including 130g/km More than 130g/km up to and including 140g/km More than 140g/km up to and including 150g/km More than 150g/km up to and including 180g/km More than 180g/km up to and including 220g/km More than 220g/km up to and including 250g/km More than 250g/km 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14+

100

100

100

100

100

125

138

151

166

183

201

221

244

268

295

110

110

110

110

110

138

151

166

183

201

221

244

268

295

324

120

120

120

120

120

150

165

182

200

220

242

266

292

322

354

140

140

140

140

140

175

193

212

233

256

282

310

341

375

413

180

180

180

180

180

225

248

272

299

329

362

399

438

482

531

250

250

250

250

250

313

344

378

416

458

503

554

609

670

737

350

350

350

350

350

438

481

529

582

641

705

775

853

938

1032

500

500

500

500

500

625

688

756

832

915

1007

1107

1218

1340

1474

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
12.6.2 Year 0g/km up to and including 100g/km More than 100g/km up to and including 130g/km More than 130g/km up to and including 140g/km More than 140g/km up to and including 150g/km More than 150g/km up to and including 180g/km More than 180g/km up to and including 220g/km More than 220g/km up to and including 250g/km More than 250g/km Diesel-Engines (PM 0-0.005g/km) 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14+

100

100

100

100

100

125

138

151

166

183

201

221

244

268

295

110

110

110

110

110

138

151

166

183

201

221

244

268

295

324

120

120

120

120

120

150

165

182

200

220

242

266

292

322

354

140

140

140

140

140

175

193

212

233

256

282

310

341

375

413

180

180

180

180

180

225

248

272

299

329

362

399

438

482

531

250

250

250

250

250

313

344

378

416

458

503

554

609

670

737

350 500

350 500

350 500

350 500

350 500

438 625

481 688

529 756

582 832

641 915

705 1007

775 1107

853 1218

938 1340

1032 1474

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
12.6.3 Year 0g/km up to and including 100g/km More than 100g/km up to and including 130g/km More than 130g/km up to and including 140g/km More than 140g/km up to and including 150g/km More than 150g/km up to and including 180g/km More than 180g/km up to and including 220g/km More than 220g/km up to and including 250g/km More than 250g/km Diesel-Engines (PM 0.006-0.025g/km) 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14+

105

105

105

105

105

131

144

159

175

192

211

233

256

281

309

116

116

116

116

116

144

159

175

192

211

233

256

281

309

340

126

126

126

126

126

158

173

191

210

231

254

279

307

338

371

147

147

147

147

147

184

202

222

245

269

296

326

358

394

433

189

189

189

189

189

236

260

286

314

346

380

419

460

506

557

263

263

263

263

263

328

361

397

437

480

528

581

639

703

774

368 525

368 525

368 525

368 525

368 525

459 656

505 722

556 794

611 873

673 961

740 1057

814 1163

895 1279

985 1407

1083 1547

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
12.6.4 Year 0g/km up to and including 100g/km More than 100g/km up to and including 130g/km More than 130g/km up to and including 140g/km More than 140g/km up to and including 150g/km More than 150g/km up to and including 180g/km More than 180g/km up to and including 220g/km More than 220g/km up to and including 250g/km More than 250g/km Diesel-Engines (PM 0.026-0.035g/km) 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14+

110

110

110

110

110

138

152

167

183

202

222

244

269

295

325

121

121

121

121

121

152

167

183

202

222

244

269

295

325

357

132

132

132

132

132

165

182

200

220

242

266

293

322

354

390

154

154

154

154

154

193

212

233

257

282

311

342

376

414

455

198

198

198

198

198

248

273

300

330

363

400

439

483

532

585

276

276

276

276

276

345

379

417

459

504

555

610

671

739

812

386 551

386 551

386 551

386 551

386 551

482 689

531 758

584 834

642 917

706 1009

777 1110

855 1221

940 1343

1034 1477

1137 1625

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
12.6.5 Year 0g/km up to and including 100g/km More than 100g/km up to and including 130g/km More than 130g/km up to and including 140g/km More than 140g/km up to and including 150g/km More than 150g/km up to and including 180g/km More than 180g/km up to and including 220g/km More than 220g/km up to and including 250g/km More than 250g/km Diesel-Engines (PM 0.036+g/km) 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14+

116

116

116

116

116

145

159

175

193

212

233

256

282

310

341

127

127

127

127

127

159

175

193

212

233

256

282

310

341

375

139

139

139

139

139

174

191

210

231

254

280

308

338

372

409

162

162

162

162

162

203

223

245

270

297

326

359

395

434

478

208

208

208

208

208

260

287

315

347

381

419

461

508

558

614

289

289

289

289

289

362

398

438

481

530

583

641

705

775

853

405 579

405 579

405 579

405 579

405 579

506 723

558 796

613 876

674 963

741 1059

816 1166

898 1282

987 1410

1086 1551

1194 1706

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
13 Registration Tax for New and Used Goods Carrying Vehicles (N1, N2, N3), Special Purpose, Tractor Units and Light Weight Three-Wheeled vehicles having the characteristic of a motor vehicle As of 1st January 2011, the registration tax for goods carrying vehicles, special purpose vehicles, tractor units and light weight three-wheeled vehicles is calculated according to the Euro Standard, the maximum authorized mass, engine capacity and mileage depreciation. 13.1 For the purpose of registration tax, where a vehicle used for the transport of goods (N1, N2 and N3), or a Special Purpose vehicle or a Tractor Unit or Light Weight ThreeWheeled vehicle, whose year of manufacture falls under any of the following year of manufacture, is not accompanied by a certificate showing the emission levels equivalent to Euro Standards, the registration tax rates to be paid thereon shall be equivalent to those under the different Euro Standards: Euro Standard Table for Registration Purposes as of 1st January 2012 Reference Mass/Mass in Service (kg) Class 1 (01305kg) Class 2 (1306 1760kg) Class 3 (1761 2610kg)

Category

>Euro 2/II

Euro 3/III

Euro 4/IV 20062010 20062011 20062011 20062008 20062008

Euro 5/V

Euro 6/VI

Latest Euro Standard 5

>2000

20012005 20012005 20012005 20012005 20012005

20112014 20122015 20122015 20092013 20092013

2015

N1

Max Authorised Mass/GVW

0 - 3,500 Kg

>2000

2016

5

>2000

2016

5

N2

N3

Max Authorised Mass Max Authorised mass

3,500 12,000Kg 12,001Kg >

>2000

2014

5

>2000

2014

5

The purpose of the Reference Mass for N1 Vehicles is to establish the Euro Standard of the vehicle and therefore this must not be used to calculate the Registration Tax of the vehicle. The Registration Tax must always be calculated on the Maximum Authorised Mass. If the Reference Mass is not available, the importer must supply a declaration from the Manufacturer, confirming the Reference Mass or Euro Type prior to the registration of the vehicle.

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES

13.2

If a used N1 vehicle does not have a proof of the reference mass in the foreign registration certificate (log book), or does not have any documentation regarding the emission level, i.e.( Euro 5) the registration tax will be calculated on the Latest Euro Standard -1 as indicated in the table below: >Euro 2/II Euro 3/III 20012005 2001-2005 3,500 – 12,000 Kg >2000 2001-2005 12,001Kg > > 2000 2006-2008 2009 Euro 4/IV 2006-2010 Euro 5/V and over 2011

N1

N2

N3

Category Max Authorised Mass/GVW Max Authorised Mass/GVW Max Authorised

0 – 3,500 Kg

>2000

2006-2008

2009

13.3

Registration Tax Rates for N1, N2 and N3 vehicles, Special Purpose Vehicles, Tractor Units and Light Weight Three-Wheeled Vehicles

N1 vehicles, Special Purpose Vehicles, Tractor Units and Light Weight Three-Wheeled Vehicles Latest Euro Standard Vehicles with a maximum authorized mass of up to 1,305 kg Vehicles with a maximum authorized mass exceeding 1,305 kg up to 1,760 kg Vehicles with a maximum authorized mass exceeding 1,760 kg up to 3,500 kg Latest Euro Standard -1 Vehicles with a maximum authorized mass of up to 1,305 kg Vehicles with a maximum authorized mass exceeding 1,305 kg up to 1,760 kg Vehicles with a maximum authorized mass exceeding 1,760 kg up to 3,500 kg Latest Euro Standard -2 Vehicles with a maximum authorized mass of up to 1,305 kg Vehicles with a maximum authorized mass exceeding 1,305 kg up to 1,760 kg Vehicles with a maximum authorized mass exceeding 1,760 kg up to 3,500 kg

Kg x 0.40 + cc x 0.45 x €1 Kg x 0.45 + cc x 0.50 x €1 Kg x 0.50 + cc x 0.55 x €1

Kg x 1.00 + cc x 1.10 x €1 Kg x 1.10 + cc x 1.20 x €1 Kg x 1.20 + cc x 1.30 x €1

Kg x 6.00 + cc x 6.00 x €1 Kg x 7.00 + cc x 7.00 x €1 Kg x 8.00 + cc x 8.00 x €1

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
Latest Euro Standard -3 and older Vehicles with a maximum authorized mass of up to 1,305 kg Vehicles with a maximum authorized mass exceeding 1,305 kg up to 1,760 kg Vehicles with a maximum authorized mass exceeding 1,760 kg up to 3,500 kg

Kg x 25.00 + cc x 25.00 x €1 Kg x 27.00 + cc x 27.00 x €1 Kg x 30.00 + cc x 30.00 x €1

N2 vehicles, Special Purpose vehicles, Tractor Units and Light Weight Three-Wheeled Vehicles Latest Euro Standard and Latest Euro Standard -1 Vehicles with a maximum authorized mass exceeding 3,500 kg up to 12,000 kg Latest Euro Standard -2 Vehicles with a maximum authorized mass exceeding 3,500 kg up to 12,000 kg Latest Euro Standard -3 and older Vehicles with a maximum authorized mass exceeding 3,500 kg up to 12,000 kg

0

Kg x 5.00 + cc x 7.00 x €1

Kg x 12.00 + cc x 15.00 x €1

N3 vehicles, Special Purpose Vehicles, Tractor Units and Light Weight Three-Wheeled Vehicles Latest Euro Standard and latest Euro Standard -1 Vehicles with a maximum authorized mass exceeding to 12,000 kg Latest Euro Standard -2 Vehicles with a maximum authorized mass exceeding 12,000 kg up to 25,000 kg Vehicles with a maximum authorized mass exceeding 25,000 kg Latest Euro Standard -3 and older Vehicles with a maximum authorized mass exceeding 12,000 kg up to 25,000 kg Vehicles with a maximum authorized mass exceeding 25,000 kg

0

Kg x 2.10 + cc x 2.50 x €1 Kg x 2.70 + cc x 3.50 x €1

Kg x 9.00 + cc x 12.00 x €1 Kg x 10.00 + cc x 13.00 x €1

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
13.4 Depreciation for used vehicles according to the date of registration Year 0 1 2 3 4 onwards 5 6 7 8 9 10 11 12 13 onwards Annual Depreciation 12% 14% 19% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% N/A Total Depreciation 12% 26% 45% 50% 55% 60% 65% 70% 75% 80% 85% 90% 95% 95%

The depreciation formula for N1, N 2, N3 vehicles does not apply for NEW UN-Registered vehicles. Therefore, an unregistered vehicle does not have depreciation. 13.5 Tax rate formula: Registration Tax for NEW Vehicles = (kg x Y) + (cc x Y) x €1 Registration Tax for USED Vehicles = {[(kg x Y) + (cc x Y)] x €1} x {100% - [Y% of total annual depreciation + 0.5% for each 10,000kms]} Following the application of the relevant tables under the heading, the total amount of the registration tax shall be equal to the sum total of the maximum authorized mass (kg) of a motor vehicle multiplied by the factor indicated plus the cubic capacity (cc) of the engine of a motor vehicle multiplied by the factor indicated multiplied by €1, multiplied by the difference between 100% and the aggregate percentage consisting of the percentage of the total annual depreciation as specified in the table hereunder plus 0.5% for each 10,000kms showing on a vehicle’s odometer: Provided that the maximum depreciated value of a motor vehicle in this category shall not exceed 95%, and once this value is reached there shall be no further reductions. Where an importer or dealer or owner of a motor vehicle provides a certificate as approved by an accredited technical service established within a Member State that the engine of that particular vehicle meets lower emissions despite the vehicle’s year of manufacture, that vehicle shall on registration be taxed the rate pertaining to its equivalent Euro Standard.

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
For registration tax purpose, the mileage shall always be calculated in Kilometres. The equation to convert from Miles to Kilometres is: Miles x 1.60934 = Kilometres Examples: The following are two examples on how to apply the formula by integrating the values form the tables: Example 1: New Vehicle Year of Manufacture 2011 (Euro 5) Maximum Authorised Mass: 3,400kg (N1) Reference Mass: 1200kg (Class 1) Engine Capacity: 2,400cc 1. (Kg x 0.50) + (CC x 0.55) x €1 (3400 x 0.50) + (2400 x 0.55) x €1 (1700 + 1320) x €1 = €3,020.00 Example 2 Used vehicle Year of Manufacture 2003 (Euro 3) Maximum Authorised Mass 7800kg (N2) Engine Capacity 2188cc Mileage 152,000km Depreciation 75% 1. (Kg x 5.00) + (CC x 7.00) x €1 (7800 x 5.00) + (2188 x 7.00) x €1 (39,000 + 15,316) x €1 = €54,316 0.5% for each 10,000km 10,000 = 0.5 152,000 = ? 152000 x 0.5 ÷ 10000 = 7.6% Depreciation 75% = €54,316 x {100% - [75% + 7.6%]} {100% - [75% + 7.6%]} = 100% - 82.6% = 17.4% Reg tax due = €54,316 x 17.4% = €9,450.98

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
13.6 Rates for Category B: Electric, Hybrid N1, N2, N3 vehicles, Special Purpose vehicles and Tractor Units 0% 0%

1. battery driven electric vehicles 2. petrol (or diesel) electric hybrid vehicles 13.7

Annual Circulation Tax for Goods Carrying Vehicles (N1, N2, N3), Special Purpose Vehicles, Tractor Units and Light Weight Three-Wheeled Vehicles:

13.7.1 Goods carrying vehicles (excluding vehicle combinations - articulated vehicles and road trains) 13.7.1(A) Driving axle(s) with Air Suspension System or recognized equivalent Year No of axles Maximum authorized mass (Kgs) up to 3,500 over 3,500 up to 5,000 over 5,000 up to 11,999 over 11,999 up to 12,999 over 12,999 up to 13,999 over 13,999 up to 14,999 over 14,999 from 15,000 up to 16,999 over 16,999 up to 18,999 over 18,999 up to 20,999 over 20,999 up to 22,999 over 22,999 up to 24,999 over 24,999 from 23,000 up to 24,999 over 24,999 up to 26,999 over 26,999 up to 28,999 over 28,999 up to 30,999 over 30,999 32,000 and over 0 € 101 101 101 101 101 101 126 101 101 115 144 222 222 144 146 228 362 362 362 1 € 101 101 101 101 101 101 126 101 101 115 144 222 222 144 146 228 362 362 362 2 € 101 101 101 101 101 101 126 101 101 115 144 222 222 144 146 228 362 362 362 3 € 101 101 101 101 101 101 126 101 101 115 144 222 222 144 146 228 362 362 362 4 € 101 101 101 101 101 101 126 101 101 115 144 222 222 144 146 228 362 362 362 5 € 126 126 126 126 126 126 157 126 126 143 157 237 237 156 158 246 392 392 392 6 € 139 139 139 139 139 139 173 139 139 158 170 251 251 168 170 265 421 421 421 7 € 153 153 153 153 153 153 190 153 153 174 184 266 266 181 181 283 451 451 451

2

3

4

5

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
Year No of axles Maximum authorized mass (Kgs) up to 3,500 over 3,500 up to 5,000 over 5,000 up to 11,999 over 11,999 up to 12,999 over 12,999 up to 13,999 over 13,999 up to 14,999 over 14,999 from 15,000 up to 16,999 over 16,999 up to 18,999 over 18,999 up to 20,999 over 20,999 up to 22,999 over 22,999 up to 24,999 over 24,999 from 23,000 up to 24,999 over 24,999 up to 26,999 over 26,999 up to 28,999 over 28,999 up to 30,999 over 30,999 32,000 and over 8 € 168 168 168 168 168 168 209 168 168 191 197 280 280 193 193 302 480 480 480 9 € 185 185 185 185 185 185 230 185 185 210 210 295 295 205 205 320 510 510 510 10 € 204 204 204 204 204 204 253 204 204 231 231 325 325 226 226 352 561 561 561 11 € 224 224 224 224 224 224 278 224 224 254 254 357 357 248 248 387 617 617 617 12 € 246 246 246 246 246 246 306 246 246 280 280 393 393 273 273 426 679 679 679 13 € 271 271 271 271 271 271 337 271 271 307 307 432 432 300 300 469 747 747 747 14+ € 298 298 298 298 298 298 370 298 298 338 338 475 475 330 330 515 821 821 821

2

3

4

5

13.7.1(B) Driving axle(s) with Other Suspension systems Year No of axles Maximum authorized mass (Kgs) up to 3,500 over 3,500 up to 5,000 over 5,000 up to 11,999 over 11,999 up to 12,999 over 12,999 up to 13,999 over 13,999 up to 14,999 over 14,999 from 15,000 up to 16,999 over 16,999 up to 18,999 over 18,999 up to 20,999 over 20,999 up to 22,999 over 22,999 up to 24,999 over 24,999 from 23,000 up to 24,999 over 24,999 up to 26,999 0 € 101 101 101 101 101 121 274 101 101 144 222 345 345 146 228 1 € 101 101 101 101 101 121 274 101 101 144 222 345 345 146 228 2 € 101 101 101 101 101 121 274 101 101 144 222 345 345 146 228 3 € 101 101 101 101 101 121 274 101 101 144 222 345 345 146 228 4 € 101 101 101 101 101 121 274 101 101 144 222 345 345 146 228 5 € 126 126 126 126 126 134 293 126 126 157 238 368 368 159 246 6 € 139 139 139 139 139 147 312 139 141 170 253 391 391 172 265 7 € 153 153 153 153 153 159 332 153 155 184 269 414 414 184 283

2

3

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
4 over 26,999 up to 28,999 over 28,999 up to 30,999 over 30,999 32,000 and over Maximum authorized mass (Kgs) up to 3,500 over 3,500 up to 5,000 over 5,000 up to 11,999 over 11,999 up to 12,999 over 12,999 up to 13,999 over 13,999 up to 14,999 over 14,999 from 15,000 up to 16,999 over 16,999 up to 18,999 over 18,999 up to 20,999 over 20,999 up to 22,999 over 22,999 up to 24,999 over 24,999 from 23,000 up to 24,999 over 24,999 up to 26,999 over 26,999 up to 28,999 over 28,999 up to 30,999 over 30,999 32,000 and over 362 537 537 537 8 € 168 168 168 168 168 172 351 168 170 197 284 437 437 197 302 480 699 699 699 362 537 537 537 9 € 185 185 185 185 185 185 370 185 185 210 300 460 460 210 320 510 740 740 740 362 537 537 537 10 € 204 204 204 204 204 204 407 204 204 231 330 506 506 231 352 561 814 814 814 362 537 537 537 362 537 537 537 Year 11 12 € € 224 246 224 246 224 246 224 246 224 246 224 246 448 492 224 246 224 246 254 280 363 399 557 612 557 612 254 280 387 426 617 679 895 985 895 985 895 985 392 578 578 578 13 € 271 271 271 271 271 271 542 271 271 307 439 673 673 307 469 747 1,083 1,083 1,083 421 618 618 618 14+ € 298 298 298 298 298 298 596 298 298 338 483 741 741 338 515 821 1,192 1,192 1,192 451 659 659 659

5 No of axles

2

3

4

5

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
13.7.2 Vehicle Combinations – Articulated Vehicles and Road Trains 13.7.2(A) Driving axle(s) with Air Suspension System Year No of axles Maximum authorized mass (Kgs) up to 11,999 over 11,999 up to 13,999 over 13,999 up to 15,999 over 15,999 up to 17,999 over 17,999 up to 19,999 over 19,999 up to 21,999 over 21,999 up to 22,999 over 22,999 up to 24,999 over 24,999 from 23,000 up to 24,999 over 24,999 up to 25,999 over 25,999 up to 27,999 over 27,999 up to 28,999 over 28,999 up to 30,999 over 30,999 up to 32,999 over 32,999 up to 35,999 over 35,999 from 36,000 up to 37,999 over 37,999 from 36,000 up to 37,999 over 37,999 up to 39,999 over 39,999 from 36,000 up to 37,999 over 37,999 to 39,999 over 39,999 40,000 and over 40,000 and over 0 € 51 51 51 51 51 51 75 97 175 51 70 115 169 204 335 465 465 370 515 327 454 628 186 225 336 336 336 1 € 51 51 51 51 51 51 75 97 175 51 70 115 169 204 335 465 465 370 515 327 454 628 186 225 336 336 336 2 € 51 51 51 51 51 51 75 97 175 51 70 115 169 204 335 465 465 370 515 327 454 628 186 225 336 336 336 3 € 51 51 51 51 51 51 75 97 175 51 70 115 169 204 335 465 465 370 515 327 454 628 186 225 336 336 336 4 € 51 51 51 51 51 51 75 97 175 51 70 115 169 204 335 465 465 370 515 327 454 628 186 225 336 336 336 5 € 64 64 64 64 64 64 79 97 175 64 75 115 169 204 335 465 465 370 515 327 454 628 186 225 336 336 336 6 € 70 70 70 70 70 70 82 97 176 70 79 116 169 204 335 465 465 370 516 328 454 628 186 225 337 337 337 7 € 77 77 77 77 77 77 86 97 176 77 84 116 170 205 335 466 466 370 516 328 454 629 186 226 337 337 337

2+1

2+2

2+3 3+2

3+3 3+4 4+3

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
Year No of axles Maximum authorized mass (Kgs) up to 11,999 over 11,999 up to 13,999 over 13,999 up to 15,999 over 15,999 up to 17,999 over 17,999 up to 19,999 over 19,999 up to 21,999 over 21,999 up to 22,999 over 22,999 up to 24,999 over 24,999 from 23,000 up to 24,999 over 24,999 up to 25,999 over 25,999 up to 27,999 over 27,999 up to 28,999 over 28,999 up to 30,999 over 30,999 up to 32,999 over 32,999 up to 35,999 over 35,999 from 36,000 up to 37,999 over 37,999 from 36,000 up to 37,999 over 37,999 up to 39,999 over 39,999 from 36,000 up to 37,999 over 37,999 to 39,999 over 39,999 40,000 and over 40,000 and over 8 € 85 85 85 85 85 85 90 97 177 85 89 116 170 205 335 466 466 370 517 328 454 629 186 226 337 337 337 9 € 93 93 93 93 93 93 93 97 177 93 93 116 170 205 335 466 466 370 517 328 454 629 186 226 338 338 338 10 € 102 102 102 102 102 102 102 107 195 102 102 128 187 225 369 512 512 407 569 361 500 692 205 249 372 372 372 11 € 113 113 113 113 113 113 113 117 214 113 113 141 206 248 406 564 564 448 626 397 550 761 225 273 409 409 409 12 € 124 124 124 124 124 124 124 129 236 124 124 155 226 273 446 620 620 493 688 437 605 837 248 301 450 450 450 13 € 136 136 136 136 136 136 136 142 259 136 136 170 249 300 491 682 682 542 757 481 665 921 273 331 494 494 494 14+ € 150 150 150 150 150 150 150 156 285 150 150 188 274 330 540 750 750 596 833 529 731 1,013 300 364 544 544 544

2+1

2+2

2+3

3+2

3+3

3+4 4+3

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
13.7.2(B) Driving axle(s) with Other Suspension Systems Year No of axles Maximum authorized mass (Kgs) up to 11,999 over 11,999 up to 13,999 over 13,999 up to 15,999 over 15,999 up to 17,999 over 17,999 up to 19,999 over 19,999 up to 21,999 over 21,999 up to 22,999 over 22,999 up to 24,999 over 24,999 from 23,000 up to 24,999 over 24,999 up to 25,999 over 25,999 up to 27,999 over 27,999 up to 28,999 over 28,999 up to 30,999 over 30,999 up to 32,999 over 32,999 up to 35,999 over 35,999 from 36,000 up to 37,999 over 37,999 from 36,000 up to 37,999 over 37,999 up to 39,999 over 39,999 from 36,000 up to 37,999 over 37,999 to 39,999 over 39,999 40,000 and over 40,000 and over 0 € 51 51 51 51 51 51 75 97 175 70 115 169 204 335 465 706 706 515 700 454 628 929 225 336 535 535 535 1 € 51 51 51 51 51 51 75 97 175 70 115 169 204 335 465 706 706 515 700 454 628 929 225 336 535 535 535 2 € 51 51 51 51 51 51 75 97 175 70 115 169 204 335 465 706 706 515 700 454 628 929 225 336 535 535 535 3 € 51 51 51 51 51 51 75 97 175 70 115 169 204 335 465 706 706 515 700 454 628 929 225 336 535 535 535 4 € 51 51 51 51 51 51 75 97 175 70 115 169 204 335 465 706 706 515 700 454 628 929 225 336 535 535 535 5 € 64 64 64 64 64 64 79 97 175 75 115 169 204 335 465 706 706 515 700 454 628 929 225 336 535 535 535 6 € 70 70 70 70 70 70 82 97 175 79 116 169 204 335 465 707 707 516 700 454 628 929 225 337 535 535 535 7 € 77 77 77 77 77 77 86 97 176 84 116 170 205 335 466 707 707 516 701 454 629 929 226 337 535 535 535

2+1

2+2

2+3 3+2

3+3 3+4 4+3

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Year 11 12 € € 113 124 113 124 113 124 113 124 113 124 113 124 118 130 214 236 372 409 113 124 141 155 206 226 248 273 406 446 564 620 857 942 857 942 626 688 848 933 550 605 761 837 1,125 1,237 273 301 409 450 648 713 648 713 648 713

No of axles

2+1

2+2

2+3 3+2

3+3 3+4 4+3 14

Maximum authorized mass (Kgs) up to 11,999 over 11,999 up to 13,999 over 13,999 up to 15,999 over 15,999 up to 17,999 over 17,999 up to 19,999 over 19,999 up to 21,999 over 21,999 up to 22,999 over 22,999 up to 24,999 over 24,999 from 23,000 up to 24,999 over 24,999 up to 25,999 over 25,999 up to 27,999 over 27,999 up to 28,999 over 28,999 up to 30,999 over 30,999 up to 32,999 over 32,999 up to 35,999 over 35,999 from 36,000 up to 37,999 over 37,999 from 36,000 up to 37,999 over 37,999 up to 39,999 over 39,999 from 36,000 up to 37,999 over 37,999 to 39,999 over 39,999 40,000 and over 40,000 and over

8 € 85 85 85 85 85 90 98 177 307 89 116 170 205 335 466 708 708 517 701 454 629 929 226 337 536 536 536

9 10 € € 93 102 93 102 93 102 93 102 93 102 93 102 98 108 177 195 307 338 93 102 116 128 170 187 205 225 335 369 466 512 708 779 708 779 517 569 701 771 454 500 629 692 929 1,022 226 249 338 372 536 589 536 589 536 589

13 € 136 136 136 136 136 136 143 259 450 136 170 249 300 491 682 1,037 1,037 757 1,026 665 921 1,361 331 494 784 784 784

14+ € 150 150 150 150 150 150 158 285 495 150 188 274 330 540 750 1,140 1,140 833 1,129 731 1,013 1,497 364 544 863 863 863

Registration Tax for New and Used Passenger Transport Vehicles (M2 and M3), including Trackless Trains and Amphibious Motor Vehicles. As of 1st January 2011, the registration tax for goods carrying vehicles, special purpose vehicles and tractor units, is calculated according to the Euro Standard, the maximum authorized mass, engine capacity and depreciation.

14.1

New M2 and M3 (Passenger Transport Vehicles) shall be accompanied by a Certificate of Conformity / EC type Approval Certificate issued in terms of Directive 70/156/EEC or a declaration issued by the manufacturer in the country of origin of the vehicle, stating that the vehicle conforms to all the technical requirements of all the separate Directives listed in Annex IV of Directive 70/156/EEC as amended.

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
14.2 For the purpose of registration tax, where an M2 and M3 vehicles, whose year of manufacture falls under any of the following years of manufacture, is not accompanied by a certificate showing the emission levels equivalent to Euro Standards, the registration tax rates to be paid thereon shall be equivalent to those under the following different Euro Standards:

Euro Standard Table for Registration Purposes valid till 31st December 2013

Category

Euro 2/II

Euro 3/III

Euro 4/IV

Euro 5/V

Latest Euro Standard 5

M2

2000

2001-2005

2006-2008

2009 - 2013

M3

2000

2001-2005

2006-2008

2009 - 2013

5

Latest Euro Standard - 3 and older (Euro1 & Euro 2)

Latest Euro Standard -2 (Euro 3)

Latest Euro Standard -1 and Latest Euro Standard (Euro 4 & Euro 5)

M2

Up to and including year 2000

2001 to 2005

2006 onwards

M3

Up to and including year 2000

2001 to 2005

2006 onwards

14.3

Registration tax Rates: M2 and M3 Motor Vehicles, including Trackless Trains and Amphibious Motor Vehicles: Latest Euro Standard -3 and older Latest Euro Standard -2 Latest Euro Standard -1 and Latest Euro Standard 0

M2

Kg x 12.00 + cc x 15.00 x €1

Kg x 1.50 + cc x 2.40 x €1

M3

Kg x 10.00 + cc x 12.00 x €1

Kg x 2.20 + cc x 2.60 x €1

0

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
14.4 Depreciation according to the date of Registration

Year Annual Depreciation Total Depreciation 0 12% 12% 1 14% 26% 2 19% 45% 3 5% 50% 4 onwards 5% 55% 5 5% 60% 6 5% 65% 7 5% 70% 8 5% 75% 9 5% 80% 10 5% 85% 11 5% 90% 12 5% 95% 13 onwards N/A 95% The depreciation formula for M2 and M3 vehicles does not apply for NEW UN-Registered vehicles. Therefore, an unregistered vehicle does not have depreciation. 14.5 Tax Rate Formula

In respect of the total amounts of registration tax reached using any of the above formulas, these shall be multiplied by the difference between 100% aggregate percentage consisting of the percentage of the total annual depreciation as specified in the table hereunder plus 0.5% for each 10,000 kms showing on a vehicle’s odometer: Registration Tax for NEW Vehicles = (kg x Y) + (cc x Y) x €1 Registration Tax for USED Vehicles = {[(kg x Y) + (cc x Y)] x €1} x {100% - [Y% of total annual depreciation + 0.5% for each 10,000kms]} Provided that the maximum depreciated value of a motor vehicle in this category shall not exceed 95%, and once this value is reached there shall be no further reductions. Where an importer or dealer or owner of a motor vehicle provides a certificate as approved by an accredited technical service established within a Member State that the engine of that particular vehicle meets lower emissions despite the vehicle’s year of manufacture, that vehicle shall on registration be taxed the rate pertaining to its equivalent Euro Standard.

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
14.6 Annual Circulation Tax for Passenger Transport Vehicles (M2, M3) Trackless Trains, Amphibious Motor Vehicles and Route Buses: Year M2 M3 Route buses 1 €80 €150 €23 9 €100 €350 €23 2 €80 €150 €23 10 €105 €400 €23 3 €80 €150 €23 11 €110 €450 €23 4 €80 €150 €23 Year 12 €120 €450 €23 5 €80 €150 €23 13 €130 €450 €23 6 €85 €200 €23 14 €140 €450 €23 7 €90 €250 €23 15+ €150 €450 €23 8 €95 €300 €23

M2 M3 Route buses

As from the 1st January, 2015, the annual circulation licence fee for the use of M2 and M3 vehicles (including trackless trains and amphibious motor vehicles) manufactured on or before a date falling twenty years preceding the date of renewal of their licence shall be €300 and €750 respectively. 15 Registration Tax for New or Used Motorcycles and ATV’s Registration Tax to be paid on Motorcycles and ATV’s registered after the 1st January 2009 is calculated upon the engine cubic capacity except for electric motorcycles. 15.1 New and Used Motorcycles and ATV’s Rate cc x 0.058% x RV cc x 0.059% x RV cc x 0.060% x RV cc x 0.061% x RV cc x 0.062% x RV cc x 0.063% x RV cc x 0.18% x RV 1.71% x RV

Engine capacity Not exceeding 50cc Exceeding 50cc but not exceeding 125cc Exceeding 125cc but not exceeding 250cc Exceeding 250cc but not exceeding 500cc Exceeding 500cc but not exceeding 800cc Exceeding 800cc Quad Bikes to be used on the road Battery Electric Motorcycles

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15.2 Annual Circulation Tax for Motorcycles: 0 1 2 3 4 5 6 7 73 8 81 9 89 10 11 12 13 14+

Year Not exceeding 50cc Exceeding 50cc but not exceeding 125cc Exceeding 125cc but not exceeding 250cc Exceeding 250cc but not exceeding 500cc Exceeding 500cc but not exceeding 800cc Exceeding 800cc Battery/electric motorcycle 15.3

55 55 55 55 55 61 67

97 107 118 130 143

60 60 60 60 60 66 73

80

88

97 106 117 129 141 156

65 65 65 65 65 72 79

87

95 105 115 127 139 153 169

70 70 70 70 70 77 85

93 102 113 124 136 150 165 182

75 75 75 75 75 83 91 100 110 121 133 146 161 177 195 80 80 80 80 80 88 97 106 117 129 142 156 171 189 207 10 10 10 10 10 11 12 13 15 16 18 19 21 24 26

Annual Circulation Tax for ATV’s 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14+

Year ATV (to be used on the road)

100 100 100 100 100 110 121 133 146 161 177 195 214 236 259

16

Registration Tax for Vintage Vehicles The following Registration Tax Rates apply for vehicles with 35 years and over from the Year of Manufacture.

16.1

In the case of Private (M1) vehicles the registration tax is worked by multiplying the estimated value given by Vintage Board appointed by Transport Malta with the percentage rate.

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
Private vehicles with an age of 35 years or over but less than 50 years from Date of Manufacture: Engine Capacity Not exceeding 1000cc From 1001cc but not exceeding 1300cc From 1301cc but not exceeding 1500cc From 1501cc but not exceeding 1800cc From 1801cc but not exceeding 2000cc From 2001cc and over Rate 25.5% 25.5% 26% 30% 32.5% 37.5%

Private vehicles with an age of 50 years and over from Date of Manufacture: Engine Capacity Not exceeding 1000cc From 1001cc but not exceeding 1500cc From 1501cc and over 16.2 Rate 11% 11% 16.5%

Annual Circulation Tax for Private (M1) Vintage Vehicles: Engine Capacity up to and including 1300cc more than 1300cc up to and including 1449cc more than 1449cc up to and including 1500cc more than 1500cc up to and including 1800cc more than 1800cc up to and including 2000cc more than 2000cc Petrol 38 50 58 60 100 185 Diesel 42 55 64 66 110 204

16.3

In the case of Motorcycles, the registration tax is worked by multiplying the estimated valued given by the Vintage Board appointed by Transport Malta by the percentage rate. Motorcycles with an age of 35 years or over but less than 50 years from Date of Manufacture: Engine Capacity Not exceeding 50cc From 51cc but not exceeding 125cc From 126cc and over Rate 14.5% 14.5% 21%

Motorcycles with an age of 50 years and over from Date of Manufacture: Engine Capacity Not exceeding 50cc From 51cc and over Rate 6.5% 6.5%

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16.4 Annual Circulation Tax for Vintage Motorcycles: Engine Capacity up to and including 50cc more than 50cc up to and including 125cc more than 125cc up to and including 250cc more than 250cc up to and including 500cc more than 500cc up to and including 800cc more than 800cc 16.5 Petrol 25 26 28 29 30 31

In the case of Goods Carrying Vehicles, the registration tax is worked by multiplying the estimated valued given by the Vintage Board appointed by Transport Malta by the percentage rate. Goods Carrying Vehicles with an age of 35 years or over but less than 50 years from Date of Manufacture: Gross Vehicle Weight Not exceeding 3,500kg From 3,501 kg and over Rate 28.5% 28.5%

Goods Carrying Vehicles with an age of 50 years and over from Date of Manufacture: Gross Vehicle Weight Rate Not exceeding 3,500kg 10.5% From 3,501 kg and over 10.5% Annual Circulation Tax for Vintage Goods Carrying Vehicles: Goods Carrying Vehicles Up to and including 3,500kg More than 3,500kg up to and including 7,500kg More than 7,500kg 17 17.1 Registration Tax for Other Motor Vehicles The following is a list of the Registration Percentage Tax Rates on the Registration Value for other vehicles: 0% 0% 0% 0% Petrol 93 93 93 Diesel 93 93 93

16.6

Ambulances, whether new or used Motor vehicles, Go-Karts, Quad Bikes and Motor Cycles not to be used on the road other then in authorised races only, whether New or Used Agricultural Tractors (used primarily for work on land in connection with agriculture) Fork lifters, Shovels, Excavators, Road Rollers, Bulldozers, Road Pavers, Road Scarifiers, Rock Cutters and Asphalt Finishers whether New or Used

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LAND TRANSPORT DIRECTORATE POL 02 - REGISTERING & LICENSING OF NEW & USED MOTOR VEHICLES
Motor Hearses (NEW ONLY) Caravans, or Motor Homes, whether New or Used 18 18.1 PAYMENTS Payments to be submitted payable to Transport Malta (no open cheques are accepted):     Registration Tax as per Registration Tax Act Administration fee of €15 for every vehicle to be registered over the counter Administration fee of €10 for every vehicle to be registered on-line JEVIC Certification Fee - €23.25 (Vehicles, which will be inspected and certified by the JEVIC agency in Japan from the 1st January, 2011, will not be charged this fee since it will be paid upon certification in Japan.) Administration fee of €25 for Hire Purchases or Passenger Transport Vehicles Administration fee of €50 for the Inspection made by the Technical Unit Plates fees  €70.00 for a pair of non personalised plates  €200.00 for a pair of personalised plates  €35.00 for an additional third plate  €35.00 for one non personalised motorcycle plate  €100.00 for a personalised motorcycle plate  €30.00 per day administrative fine where applicable 30% 50%

  

18.2

Payments of VAT: As stated before, all vehicles which are registered but have not been supplied for more than 6 months after the date of first entry into service and/or have not travelled more than 6,000 km will pay an 18 % VAT on the Invoice value whilst Registration Tax will be levied on the RV (Registration Value) as prescribed in the Online Valuation system. Dealers:  New and Used Vehicle from EU – VAT on Selling Price less Registration Tax paid divided by 118 % and the result multiplied by 18 %.  New and Used Vehicles from NON-EU – VAT on Selling Price less Registration Tax paid divided by 118% and the result multiplied by 18 %. Finally the VAT paid at Customs is deducted from the result. Individuals:  New and Used Vehicles from EU – VAT on CIF value at 18 %.  New and Used Vehicles from NON-EU – VAT on CIF value at 18% less VAT paid at Customs.

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