malta car registration guidelines

7/31/2019 Malta Car Registration Guidelines

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LAN D TRANSPORT D IRECTORATE

POL 02 - REGISTERING & LICEN SIN G OF N EW & U SED M OTO R VEHICLES

Regulator y Unit Version 17 1st Janu ary, 2012 Page 1 of 38

A PROCEDURES

1 INTRODUCTION

1.1 These pro cedures are inten ded to serve as guidelines to all Car Dealers and Individualsregistering and l icensing their vehicle. Wh ere in doubt please refer t o t he M otorVehicles Registration and Licensing Act (Cap. 368), the Registration and Licensing ofM oto r Vehicles Regulations (SL 368.02) or Transport M altas web site:www.transport .gov.mt .

1.2 In l ine w ith the current regulations, every new or used M otor Vehicle m ust be registered

w ith the Auth ority. Individuals im porting a used vehicle mu st m ake an appointm ent forthe vehicle to be inspected and the whole registrat ion process must be completedw ithin 20 days from date of impor tat ion to M alta. W here a person, w ho is not anauthorised dealer, fails for unjustified reasons, to comply w ith t he 20 day period he m aybe l iable to an administrat ive fine of30 for each day that the vehicle remains notregister ed refer to Legal Not ice 198 of 2009 M VR Cap 36 8 Article 6(3).

1.3 All paym ents payable to Transport M alta and exceeding 500 m ust be m ade in ei therCash, Bank Draft , Credit Card o r Deb it Card.

2 NEW VEHICLES

2.1 By definit ion a NEW m ot or vehicle m eans a vehicle w hich has never been registered inany count ry. Vehicles registered in anoth er count ry ar e defin ed as USED vehicles.

2.2 In line w ith the VAT 6t h Directive and for VAT purposes only, a New means of transportinten ded fo r th e transpor t of passengers or goods is a vehicle which has been suppliedfor not more than 6 months after the date of first entry into service and/or has nottravelled more t han 6,000 km.

2.3 Therefore all vehicles w hich are register ed but have not been supplied for m ore than 6months after the date of first entry into service and/or have not travelled more than6,000 km w ill pay an 18 % VAT on the Invoice value w hilst Registr ation Tax will be leviedon the RV (Registration Value) as prescribed in the Online Valuation system,www.vehicleregistrat ion.gov.mt

3 REGISTERIN G AN D LICEN SING A N EW VEHICLE

3.1 M otor Car Dealers

The M oto r Car Dealer m ust login the Online Registration systemwww.vehicleregistrat ion.gov.mtto register and license the vehicle accordin gly.After registering the vehicle he w ill be requested t o pr esent t he docum ents l isted below ,at the Driver and Vehicle Licensing Unit, Floriana in Hall C between 07.30 and 15.00,M onday to Friday, except Public Holidays.


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In the case of NewPrivate (M 1) Ve hicles, Chau ffer Driven and Taxis,the followingdocum ents shall be presented :

Deposit Form VEH 03 Duly filled Application Form s, VEH 01 and VEH 02 for o ne tim e im port ers and

VEH 25 for autho rized m otor car dealers, downloaded f rom w ebsitewww.transport .gov.mt

New vehicles must comply with Directive 2007/46/EC, ie: Only vehicles with anengine complying to emission level standards of EURO 5 or higher may beregistered.

Original Cert ificate of Conformity (Item 46.1 on the Certificate of Conformitym ust read715 / 2007 / EEC/ 692 / 2008. Only vehicles having such descriptio n m aybe registered )

Invoice Freight no te and M arine Insurance (if applicable) Valid insurance policy Copy of ID card of p urchaser (fron t only) Custom s Inspection Form VEH 04 for veh icles com ing from Non -EU Board resolution if the veh icle will be licensed on behalf of an Organisation Fees Due: 15 Registr ation f ee (over th e counter ) / 10 Registrat ion fee (Online

registration), Registration Tax, Annual Circulation Fee, Plates and the

administrat ion fee of 30 per day w here applicable

In the case of NewGoods Carrying Vehicles (N1, N2, and N3), besides the abovedocument s, the agent/ dealer m ust also pr esent a declaration for:

N1 vehicles (Class 1) with Reference M ass betw een 0 and 1,305 kgrequire adeclaration by the m anufactur er confirm ing that the vehicle com plies w ith th eemission level standards established underRegulation (EC) No 7 15/ 2007 asam ended (Euro 5/ V);

N1 ve hicles (Class 2) w ith Referen ce M ass bet w een 1,306 kg and 1,760kg andN1 (Class 3) w ith Reference M ass betw een 1,761 and 2,610kgrequire a

declaration by the m anufactur er confirm ing that the vehicle com plies w ith th eem ission level standards established underDirective 70/ 220/ EEC (Euro 4/ IV) orhigher;

N2 and N3 vehiclesw ith a m axim um authorised M ass over 3,500kg havingheavy duty engines require a declaration by the m anufacturer confirm ing thatthe vehicle complies with the emission level standards established underDirective 2005/ 55/ EC, (Euro 5/ V)

If theReferen ce M ass is not available, the im porter m ust supplya declarationfrom the M anufacturer, confirming the Reference Mass or Euro Type for NewN1 category vehicles

Engine ers repo rt (in th e case of chassis cab) Certif icate fr om Public Health (in the case of refr igerated vehicle)


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All New N1 veh icles m anufactured after 29th

October 2011, w ill be required to have aCertificate of Conformity an d all N2 an d N 3 vehicles m anufactured after 2 9th October2012 w ill also b e required to have a Certificate of Conform ity.

In the case of NewM otorcycles and ATVs (M 1)the same documents as for Privatevehicles are requir ed.

Prior to registration, all ATVs will be inspected by Technical Unit to confirm if the vehicle ma y be used on the road.

The invoice must be issued by the manufacturer or by an authorized agent of the m anuf acturer show ing the cost of t he vehicle and in the case of a good s vehicle or an off road vehicle the engine capacity and gross vehicle weight, and the other documen ts show ing the CIF (Cost, Insurance and Freight) value. (M otor Vehicles Registra tion a nd Licensing Act, Cap 3 6, Art icle (d)).

4 USED VEHICLES BROUGH T FROM EU Coun tries

4.1 Inspection an d Ve rification of U SED vehicles BROUGH T FROM EU prior to t heregistrat ion o f t he said V ehicles.

Persons bringing a used vehicle from an EU Member State have to make an

appointm ent for the Inspection and Verification of t he vehicle by phoning the Authorit yfor Transport in M alta on num ber21233029and book an appointm ent.

Appointm ents wil l be made betw een 07.30 and 15.30.

On the appointed day, the client has to take the vehicle to the Technical Unit of theLand Transport Directo rate in Floriana. The follow ing is the list of docum ents requiredfor Inspection and Verification of the vehicle:

Foreign Registration Certificate (Logbook) of vehicle signed by foreign Seller andthe new Buyer

A print out from the Transport M alta w ebsite w ith Vehicle Registrat ion Valuewww.vehicleregistrat ion.gov.mt For Goods vehicles and ATVs th e car dealer or ind ividua l mu st subm it a du ly filled

App lication Form VEH 01

On the appoint ed day, the Technical Unit w il l verify that the detai ls on the logbook tal lyw ith the valuation printout and w ith the actual vehicle.

The valuation p rintout w il l be signed and stam ped by t he Technical Unit , and retur nedto t he custom er to be used dur ing registrat ion.

4.2 If the im porter, at the t ime of inspection and valuation does not have the OriginalForeign 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 bythe CAPs W ebsite.

5 REGISTRATIO N AN D LICENSING OF USED VEHICLES

After t hat t he vehicle is inspected and verified by the Technical Unit , one t im e im portersm ay register the vehicle at th e Driver and Vehicle Licensing Unit , Floriana in Hall Bbetw een 7.30 and 12.00 and m oto r car dealers may present t he docum ents l isted belowat Hall C betw een 7.30 and 15.00 M onday t o Friday except Public Holidays.

5.1 In th e case of UsedPrivate (M 1) Vehiclesthe follow ing docum ents must be presented:

Deposit form VEH 03 Duly filled Ap plication Form s, VEH 01 and VEH 02 f or in dividuals and VEH 25 fo r

m otor car dealers, dow nloaded from w ebsitewww.transport .gov.mt Valuation prin tou t signed by Technical Unit (The Registra tion Va lue (RV) pr inted

from the Aut horitys website is valid from the da te of issue unt il the end of th e fol lowing month .

Original Foreign Registration Certificate (logbook) signed by the f oreign ow ner andthe new buyer

For vehicles bro ught int o M alta from EU Countries as of th e 1st Apr il 2011, orthereafter an Odom eter Cert ificate of Authent icity issued by a body approved by

the Auth orit y (JEVIC) show ing the vehicles authen tic odom eter reading.Det ail s: JEVIC UK LTD.

Buildin g 46, Dunsfo ld Park, Cranl eigh,Surr ey, GU6 8TB, Unit ed Kingdom .Tel: UK +(44)-01483-276900 Tel: M alta +(356)-35505155.Fax: +(44)-01483-331701/ 273250.Email:[email protected]

(The certif ication by em ail as issued b y JEVIC UK LTD w ill be suf ficient forregistration pur poses)

Notice of Arrival This m ust be in the n ame of t he person on w hom the vehicle wil lbe registered. If a person impor ted th e vehicle in another persons nam e he/ she

must present a declaration at the Land Transport Directorate confirming that thevehicle was brought into M alta for the sole use of t he other person. The declarationhas to b e signed by bot h part ies

Foreign Plates Valid insurance policy cert ificate, start ing from date of registrat ion (however ow ner

m ust have the vehicle insured w hilst in use for VRT and Inspectio n) VRT passed certificate (should be d one pr ior t o inspection ) Board resolution by com pany secretary if th e vehicle will be licensed on behalf of a

company Pay charges: 50 Inspection f ee, 15 Registrat ion f ee (over th e count er) / 10

Registrat ion fee (Online registr ation), Registration Tax, Annual Circulation Fee and

Plates and the administrat ive fine of 30 per day w here applicable


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5.2

In th e case of UsedGood s Carrying Vehicles (N 1, N2 and N 3), the above docum ents arerequired together w i th :

Engine ers rep or t (in t he case of chassis cab) Cert ificate from Public Health (in t he case of refr igerated vehicle) If theReferen ce M ass is not availableon the f oreign registrat ion cert ificate, the

importer must supplya declaration from t he M anufacturer, confirming theReference M ass or Euro Type for U sed N 1 category vehicles.

Inspection Form issued by Transport M altas Technical Unit (Note: If during the registra tion of a ve hicle it is noticed that any field/ vehicle informa tion in the Foreign Registra tion Certificate (Log Book) does not ta lly w ith the O rigina l W hite

inspection form , the vehicle w ill be re-inspected for confirma tion. In such case, no vehicle will be registered until a written clarification is obtained by the Technical Unit ).

5.3 In the case of UsedM otorcycles and ATVsthe same docum ents as for Private vehiclesare required, except for the VRT and JEVIC certificate which is not required for aM otorcycle.

Clients w hose vehicles have no t bee n supplied for mo re than 6 m onth s from date o ffirst ent ry into service and/ or have not travelled m ore than 6 ,000 km m ust supply aninvoice 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 roadvehicle the engine capacity and gross vehicle weight, and the other documentsshow ing th e CIF (Cost Insurance and Freight ) value. (M oto r Vehicle Registrat ion andLicen sing, Cap 36 8 Art icle 4 (d )).

6 USED VEHICLES imp orte d from NO N - EU Coun tries

6.1 Used vehicles com ing from a Non EU Count ry and having a vehicle age exceeding five (5)years must pay a minimum tax as stipulated in article 11.4. For registration taxpurposes, the following countries are considered as EU countries and therefore them inim um tax does not apply:

The Chann el Islands (including Guer nsey and Jersey) The Isle of M an, Monaco, Andorra and San M arino

6.2 In th e case of UsedPrivate (M 1) vehiclesimported from Non EU countr ies theRegistration Value will be based on the Authorities website. The vehicle will not berequired to be verified at th e Technical Unit .The sam e docum ents as for N ew Private (M 1) vehicles brou ght fro m EU count ries arerequired together w i th :

Custom s Inspection Form (VEH 05) for vehicles com ing from Non -EU count ies


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Single Vehi cle Type App rov al (SVA) JEVIC Cert ificat e only ve hicles com ing fro m Japan and Singapore

The CO2 of t he vehicle wil l be calculated in accordance wit h th e m ethodology betw eenTranspor t M alta and VCA

6.3 In th e case of UsedGoods Carrying Ve hicles, M oto rcycles and ATVscom ing from NonEU, these w ill not b e required t o be verified at the Aut horit ies Technical Unit .

The sam e docum ents as for Private (M 1) vehicles im ported from EU count ries arerequired together w i th :

Custom s Inspection Form (VEH 05) for vehicles com ing from Non -EU count ies JEVIC Cert ificat e for good s carryin g vehicles not exceed ing 3500kg Engineer s repor t (in th e case of crane or chassis cab) Certif icate fr om Public Health (in the case of refr igerated van) In t he case of Good Carrying Vehicles, if the Foreign Registr ation Certificate (Log

Book) does not h ave the Reference M ass specified on it, the im por ter m ustsupply to th e Land Transport Directorate a confirm ation from the M anufactur ew ith the Reference M ass or EURO Type fo r U sed vehicles.

6.4 In the case of M oto rcycles and ATVs, the sam e docum ents as for Private vehicles

are req uired, except for the JEVIC certificate and SVA for bot h veh icles and t he VRT formotorcycles .

Prior to registration, all ATVs will be inspected by the Authorities Technical Unit to confirm if the vehicle ma y be used on the road .

Persons whose vehicles have not been supplied for more than 6 months from date of first ent ry into service a nd/ or have not travelled m ore than 6,000 km m ust supply an invoice issued by the manufacturer or by an authorized agent of the manufacturer show ing the cost of the vehicle and in the case of a goods vehicle or a n off roa d vehicle the engine capacity and gross vehicle weight, and the other documents showing the

CIF value. (M ot or Vehicles Registra tion a nd Licensing A ct, Cap 368 Article 4 ( d))

7 Vinta ge Veh icles

7.1 Persons im por ting a vint age vehicle have to present application form VEH 15 andvehicles phot os at t he Land Transport Directorat e prio r to r egistr ation. The vehicle shallbe cert ified Authentic by a Vintage Board appointed by Transport M alta.

7.2 In the case of Private (M 1) Vintage Vehicles, the follow ing docum ents m ust bepresented:

Deposit form VEH 03


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Duly filled Ap plication Form s, VEH 01 and VEH 02 f or in dividuals and VEH 25 fo rm otor car dealers, dow nloaded from w ebsitewww.transport .gov.mt

Original Foreign Registration Certificate (logbook) signed by the f oreign ow ner andthe new buyer

Foreign Plates Valid insurance policy cert ificate, start ing from date of registrat ion (how ever ow ner

m ust have the vehicle insured w hilst in use for VRT) VRT passed cer tif icate Board resolution by com pany secretary if th e vehicle will be licensed on behalf of a

company Pay charges: 50 Inspectio n fee, 15 Registr atio n fee, Registr atio n Tax, Annual

Circulation Fee and Plates and the adm inistrative fine of 30 per day w hereapplicable

7.3 In th e case ofGood s Carrying Vehicles (N1, N 2 and N3 ), the above document s arerequired together w i th :

Engine ers rep or t (in t he case of chassis cab) Cert ificate from Public Health (in t he case of refr igerated vehicle)

7.4 In the case of M oto rcycles, the sam e docum ents as for Private vehicles are requir ed,except for th e VRT.

All the ab ove docum ents m ust be subm itted. Failure to present an y of the above documen ts at initiation stage w ill require individua ls to start from scrat ch.

8 Trailers

8.1 All trai lers m ust be registered wit h the Authority.

8.2 In the case of a NEW or USED trailer, the follo w ing docum ents m ust be presented:

Duly fi l led Application Form VEH 01, downloaded from website

www.transport .gov.mt Invoice Copy of ID card of p urchaser (fron t only) Board resolution if t he vehicle will be licensed on behalf of an organisation New t railersm anufactured after the 29t h Octob er 2011 will be required t o have

a Certificate of Conform ity Used trailersw ill require a document ation w ith M anufacturer specifications, ie:

VOSA Plating Certi ficate Pay charges: 15 Registrat ion fee, Plates


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9 Fork Lifters or Oth er M achinery

9.1 Fork l ifters or any other machinery to be used on the road m ust be registered w ith theAuthori ty.

9.2 In the case of a NEW or USED Fork Lifter s or Other M achiner y, the follow ing docum entsm ust be pr esented:

Deposit Form VEH 03 Duly filled Application Forms, VEH 01 and VEH 02, downloaded from website

www.transport .gov.mt

Invoice Freight no te and M arine Insurance (if applicable) Valid insurance policy Copy of ID card of p urchaser (fron t only) Custom s Inspection Form VEH04 or VEH05 for vehicles com ing from Non-EU Catalogue Board Resolution if t he vehicle w ill be licensed on beh alf of an Organisation New non-road mobile machinery such as Fork lifters, Excavators or any other

non road m obile M achineryrequire a Compliance Certificate in l ine w ith theM achinery Directive 98/37/ EC and last am ended 2006/ 42/ EC and em issiondirective 2004/26/ EC and am ending directive 97/ 68/EC

Used Fork l ifters or any oth er M achineryrequire a Declaration by the Sellerthat t he vehicle w as in use before

Pay charges: 15 Registration fee, Annual Circulation Fee, Plates, and theadministrat ion fee of 30 per day where applicable

10 Registrat ion of a Veh icle used for racing activities

10.1 A Vehicleused for racing activit ies m eans a mo tor veh icle to be u sed only in areas w hichare exclusively reserved for such com petit ive events. All such vehicles m ust beregistered w ith the Auth ority for Transport in M alta.

10.2 In the case of a NEW or USED Vehicle, the follow ing docum ents m ust be presented:

Deposit Form VEH 03 Duly filled Application Forms, VEH 01 and VEH 43, downloaded from website

www.transport .gov.mt Invoice Freight no te and M arine Insurance (if applicable) In th e case ofN EWvehicles:N O Certificate of Conform ity w ill be required for

registration purposes (However, i f the vehicle is converted to a norm al privatevehicle this certificate m ust be presented du ring the conversion)

Custom s Inspection Form VEH04 (forNew No n-EU vehicles)


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In th e case ofUSEDvehicles:N OForeign Registr ation Cert ificate (log book) w illbe req uired if t he vehicle was registered as a racing vehicle in th e countr y w herethe vehicle was registered (However, if th e vehicle was not used a racing car, afor eign registr ation cert ificate (log book) m ust be issued at r egistr ation stage

Transpor t M altas Inspection Form (fo rUsed EU veh icles) Custom s Inspection Form VEH 05 (forUsed No n-EU vehicles) Copy of ID card (fron t only) Board Resolution if t he vehicle w ill be licensed on beh alf of an Organisation No Registrat ion Tax will be du e since the r egistr ation t ax rate is at 0% Pay charges: 15 Administration fee 1st Registration, 50 Inspection fee (for

vehicles com ing from EU count ries), 30 per day w her e applicable

10.3 Condit ions of Applicability

The pro cess w ill end at th e registrat ion stage. NO Licensing, Registrat ionCertificate or Number Plates shall be printed or issued to the owner of thevehicle.

The vehicle will only be used or driven at organised racing events having thenecessary l icence/ s from t he compet ent auth ori ty / authori t ies.

The vehicle m ust be tr anspor ted/ hauled to and from the said racing events. At

no time can the vehicle be driven on public roads unless in the course of anautho rised racing event as indicated above. This in breach of Article 3(3) of theM oto r Vehicles Registr ation and Licensing Regulation s,The Auth ority ma y alsoclam, take possession of, remove and store motor vehicles which are on theroad in b reach.

Breaching any of the t erm s and condit ions of r egistrat ion w ill autom atically leadto legal action being inst i tuted against t he ow ner of t he vehicle in term s of theM oto r Vehicle Registrat ion and Licensing Registrat ion Tax Act (Cap 368), Article21(d).

11 Registrat ion Tax Rates for New and Used M 1 - Private Vehicles.

The follow ing Registr ation Tax Rates shall be paid upon t he registrat ion of M 1 m oto rvehicles registered after t he 1st January, 2012 and t hereaft er (including electric andhybrid electric m oto r vehicles).

The registrat ion t ax is calculated on the Eur o Standard , CO2, Particulate M atter (Dieselengines only) and Length.


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11.1 RatesPetrol-engine

CO2 Lat est EuroStandard

Lat est EuroStandard m inus 1

Lat est EuroStandard m inus

2


3 and Older0g/ km up t o andincluding 100g/ km CO2 x RV x 0.13% CO2 x RV x 0.13 % CO2 x RV x 0.20 % CO2 x RV x 0.23%M ore than100g/km up to andincluding 130g/ 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%M ore than

130g/km up to andincluding 140g/ km CO2 x RV x 0.17% CO2 x RV x 0.17 % CO2 x RV x 0.26 % CO2 x RV x 0.30%M ore than140g/km up to andincluding 150g/ km CO2 x RV x 0.19% CO2 x RV x 0.19 % CO2 x RV x 0.29 % CO2 x RV x 0.33%M ore than150g/km up to andincluding 180g/ km CO2 x RV x 0.21% CO2 x RV x 0.21 % CO2 x RV x 0.32 % CO2 x RV x 0.37%M ore than180g/km up to andincluding 220g/ 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%

M ore than220g/km up to andincluding 250g/ km CO2 x RV x 0.25% CO2 x RV x 0.25 % CO2 x RV x 0.38 % CO2 x RV x 0.44%M ore than250g/km CO2 x RV x 0.27% CO2 x RV x 0.27 % CO2 x RV x 0.41 % CO2 x RV x 0.47%

Diesel-engine with pa rt iculate m atte r of 0g/ km u p to an d including 0.005g/ km

CO2Lat est EuroStandard

Lat est EuroStandard minus

1


2


3 and o lder0g/ km up t o andincluding 100g/ km CO2 x RV x 0.13% CO2 x RV x 0.13 % CO2 x RV x 0.20 % CO2 x RV x 0.23%M ore than100g/km up to andincluding 130g/ 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%M ore than130g/km up to andincluding 140g/ km CO2 x RV x 0.17% CO2 x RV x 0.17 % CO2 x RV x 0.26 % CO2 x RV x 0.30%M ore than140g/km up to andincluding 150g/ km CO2 x RV x 0.19% CO2 x RV x 0.19 % CO2 x RV x 0.29 % CO2 x RV x 0.33%M ore than150g/km up to andincluding 180g/ km CO2 x RV x 0.21% CO2 x RV x 0.21 % CO2 x RV x 0.32 % CO2 x RV x 0.37%


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M ore than180g/km up to andincluding 220g/ 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%M ore than220g/km up to andincluding 250g/ km CO2 x RV x 0.25% CO2 x RV x 0.25 % CO2 x RV x 0.38 % CO2 x RV x 0.44%M ore than250g/km CO2 x RV x 0.27% CO2 x RV x 0.27 % CO2 x RV x 0.41 % CO2 x RV x 0.47%

Diesel-engined w ith part iculate m atte r of over 0.005g/ km

CO2Lat est EuroStandard

Lat est Euro

Standard minus1

Lat est EuroStandard m inus 2

Lat est Euro

Standard M inus3 and older

0g/ km up t o andincluding 100g/ km - CO2 x RV x 0.18 % CO2 x RV x 0.32 % CO2 x RV x 0.37%M ore than100g/km up to andincluding 130g/ km - CO2 x RV x 0.21 % CO2 x RV x 0.36 % CO2 x RV x 0.42%M ore than130g/km up to andincluding 140g/ km - CO2 x RV x 0.24 % CO2 x RV x 0.41 % CO2 x RV x 0.47%M ore than

140g/km up to andincluding 150g/ km - CO2 x RV x 0.27 % CO2 x RV x 0.45 % CO2 x RV x 0.53%M ore than150g/km up to andincluding 180g/ km - CO2 x RV x 0.29 % CO2 x RV x 0.51 % CO2 x RV x 0.60%M ore than180g/km up to andincluding 220g/ km - CO2 x RV x 0.32 % CO2 x RV x 0.56 % CO2 x RV x 0.65%M ore than220g/km up to andincluding 250g/ km - CO2 x RV x 0.35 % CO2 x RV x 0.60 % CO2 x RV x 0.70%M ore than250g/ km - CO2 x RV x 0.38 % CO2 x RV x 0.65 % CO2 x RV x 0.75%


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11.2 Length

Length Rate0 up to and including 3450m m Length x 0.0020% x RVM ore than 3450mm up to and including 3640mm Length x 0.0022% x RVM ore than 3640mm up to and including 3770mm Length x 0.0024% x RVM ore than 3770mm up to and including 4030mm Length x 0.0026% x RVM ore than 4030mm up to and including 4370mm Length x 0.0028% x RVM ore than 4370mm up to and including 4570mm Length x 0.0030% x RVM ore than 4570mm up to and including 4770mm Length x 0.0032% x RVM ore than 4770mm Length x 0.0034% x RV

11.3 Euro Standard fo r M 1 Veh icles

11.3.1 New Vehicles:Only vehicles w ith EURO 5 or higher em ission levels m ay be registered.The Certificate of Conform ity w hich will be presented by the agent/ dealer wil l identifythe Euro Standard of t he vehicle.

11.3.2 Impo rted U SED M 1 Veh icles from EU Count ries (mo stly from UK):All Eur o Stan dard sm ay be registered. The Euro Standard m ay be available on the for eign log book of t hevehicle. Other w ise, the follow ing table is used:

Catego ry Lat est EuroStandardm inus 4

Euro 1

Lat est EuroStandardm inus 3

Euro 2


Euro 3


Euro 4

Lat est EuroStandard

Euro 5M 1 Up to and

including1996

1997 to 2000 2001 to 2005 2006 to 2010 From 2011

11.3.3 Impo rted U sed M 1 Veh icles from outside th e EU (mo stly from Japan):No EuroStandard is available. All ages m ay be registered . The follow ing table is used toapproxim ate Euro standard of t hese vehicles:

Cate gory Euro 1 Euro 2 Euro 3 Euro 4 Euro 5M 1 Up to and

including1996

1997 to 2000 2001 to 2005 2006 to 2010 From 2011

11.4 M in imum TaxM inimu m tax applies to used M 1 M otor Vehicles im ported from Non-EU countries

excluding:The Channel Islands (Guernsey and Jersey), The Isle of M an, M onaco, And orr a, or


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San M arino, and w hich have a vehicle age in excess of five (5) years.

Year 0 1 2 3 4 5 6 70g/km up to and including100g/ km - - - - - 1500 1680 1882M ore than 100g/km up to andincluding 130g/ km - - - - - 1800 2016 2258M ore than 130g/km up to andincluding 140g/ km - - - - - 2000 2240 2509M ore than 140g/km up to andincluding 150g/ km - - - - - 3500 3920 4390

M ore than 150g/km up to andincluding 180g/ km - - - - - 4000 4480 5018M ore than 180g/km up to andincluding 220g/ km - - - - - 7000 7840 8781M ore than 220g/km up to andincluding 250g/ km - - - - - 12000 13440 15053M ore than 250g/ km - - - - - 13500 15120 16934

Year 8 9 10 11 12 13 14+0g/ km up to andincluding 100g/ km 2107 2360 2644 2961 3316 3714 4160

M ore than 100g/km upto and including 130g/ km 2529 2832 3172 3553 3979 4457 4992M ore than 130g/km upto and including 140g/ km 2810 3147 3525 3948 4421 4952 5546M ore than 140g/km upto and including 150g/ km 4917 5507 6168 6908 7737 8666 9706M ore than 150g/km upto and including 180g/ km 5620 6294 7049 7895 8843 9904 11092M ore than 180g/km upto and including 220g/ km 9834 11015 12336 13817 15475 17332 19412M ore than 220g/km upto and including 250g/ km 16859 18882 21148 23686 26528 29712 33277M ore than 250g/ km 18967 21243 23792 26647 29844 33426 37437

The vehicles age is the a ge of a vehicle from year of m anuf acture

12 TAX RATE FORM ULA

12.1 Follow ing the application of the relevant tables 10.1 and 10.2, the total am ount of theregistr ation t ax shall be equal to t he sum t otal of t he CO2 value (g/ km) m ultiplied by theregistration value (RV) multiplied by the indicated % value, and the total of the length(mm ) m ultiplied by the r egistrat ion value (RV) mult iplied by t he indicated % value:

(RV x CO2 x % ) + (RV x length (mm ) x %)


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RV CO2 % + RV Length %

12.2 W here the CO2 value has not been provided to the Authority by the motor vehicleow ner, the Authorit y shall apply the rate exceeding 250g/ km .

12.3 W here the part iculate m atter value has not been provided to the Authorit y by them otor vehicle ow ner, the Authority shall apply the rate of 0.036 g/km .

12.4 W here, on the application of paragraph 11.1 above, the am ount of tax on theregistrat ion of a used M 1 m otor vehicle im ported fr om a third country is less than them inimum applicable to that m otor vehicle, the am ount of t ax due on the registrat ion ofthat vehicle shall be the m inim um applicable to that vehicle as established in t he table10.3 bearing the heading M inim um Tax applicable to used M 1 m otor vehicles impo rtedfrom a th i rd country.

12.5 Hybrid ve hicles

The rate of registration tax payable on hybrid vehicles shall be based on the tables forM 1 mo tor vehicles but th e CO2 value as provided in the Certificate of Conformity shallbe redu ced by 30%.


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12.6 Annu al Circulation Tax for Private (M 1) Veh icle

12.6.1 Petrol-Engines

Year 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14+0g/km upto andincluding100g/ km 100 100 100 100 100 125 138 151 166 183 201 221 244 268 295M o r ethan100g/kmup to andincluding130g/ km 110 110 110 110 110 138 151 166 183 201 221 244 268 295 324M o r ethan130g/kmup to andincluding140g/ km 120 120 120 120 120 150 165 182 200 220 242 266 292 322 354M o r ethan140g/kmup to andincluding150g/ km 140 140 140 140 140 175 193 212 233 256 282 310 341 375 413M o r ethan150g/kmup to andincluding180g/ km 180 180 180 180 180 225 248 272 299 329 362 399 438 482 531M o r ethan180g/kmup to andincluding220g/ km 250 250 250 250 250 313 344 378 416 458 503 554 609 670 737M o r ethan220g/kmup to andincluding250g/ km 350 350 350 350 350 438 481 529 582 641 705 775 853 938 1032M o r ethan250g/ km 500 500 500 500 500 625 688 756 832 915 1007 1107 1218 1340 1474


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12.6.2 Diesel-Engines (PM 0-0.005g/ km )

Year 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14+0g/km upto andincluding100g/ km 100 100 100 100 100 125 138 151 166 183 201 221 244 268 295M ore than100g/kmup to andincluding130g/ km 110 110 110 110 110 138 151 166 183 201 221 244 268 295 324

M ore than130g/kmup to andincluding140g/ km 120 120 120 120 120 150 165 182 200 220 242 266 292 322 354M ore than140g/kmup to andincluding150g/ km 140 140 140 140 140 175 193 212 233 256 282 310 341 375 413M ore than150g/km

up to andincluding180g/ km 180 180 180 180 180 225 248 272 299 329 362 399 438 482 531M ore than180g/kmup to andincluding220g/ km 250 250 250 250 250 313 344 378 416 458 503 554 609 670 737M ore than220g/kmup to andincluding

250g/ km 350 350 350 350 350 438 481 529 582 641 705 775 853 938 1032M ore than250g/ km 500 500 500 500 500 625 688 756 832 915 1007 1107 1218 1340 1474


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12.6.3 Diesel-Engines (PM 0.006-0.02 5g/ km )

Year 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14+0g/km up toan dincluding100g/ km 105 105 105 105 105 131 144 159 175 192 211 233 256 281 309M ore than100g/ km upto andincluding130g/ km 116 116 116 116 116 144 159 175 192 211 233 256 281 309 340

M ore than130g/ km upto andincluding140g/ km 126 126 126 126 126 158 173 191 210 231 254 279 307 338 371M ore than140g/ km upto andincluding150g/ km 147 147 147 147 147 184 202 222 245 269 296 326 358 394 433M ore than150g/ km up

to andincluding180g/ km 189 189 189 189 189 236 260 286 314 346 380 419 460 506 557M ore than180g/ km upto andincluding220g/ km 263 263 263 263 263 328 361 397 437 480 528 581 639 703 774M ore than220g/ km upto andincluding

250g/ km 368 368 368 368 368 459 505 556 611 673 740 814 895 985 1083M ore than250g/ km 525 525 525 525 525 656 722 794 873 961 1057 1163 1279 1407 1547


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12.6.4

Diesel-Engines (PM 0.026-0.03 5g/ km )




250g/ km 386 386 386 386 386 482 531 584 642 706 777 855 940 1034 1137M ore than250g/ km 551 551 551 551 551 689 758 834 917 1009 1110 1221 1343 1477 1625


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12.6.5

Diesel-Engines (PM 0.036+g/ km)




250g/ km 405 405 405 405 405 506 558 613 674 741 816 898 987 1086 1194M ore than250g/ km 579 579 579 579 579 723 796 876 963 1059 1166 1282 1410 1551 1706


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13 Registrat ion Tax for Ne w and Used Good s Carrying Veh icles (N1 , N2 , N 3), SpecialPurpose, Tractor Units and Light W eight Three -W hee led vehicles having thecharacteristic of a m ot or veh icle

As of 1st January 2011, t he r egistrat ion tax fo r good s carryin g vehicles, special purp osevehicles, tractor u nits and light w eight th ree-w heeled vehicles is calculated according t othe Euro Standard, the maximum authorized mass, engine capacity and mileagedepreciat ion.

13.1 For the purpose of registrat ion tax, w here a vehicle used for the transport of goods (N1,N2 and N3), or a Special Purpose vehicle or a Tractor Unit or Light Weight Three-

Wheeled vehicle, whose year of manufacture fal ls under any of the following year ofm anufacture, is not accom panied by a certificate show ing the em ission levels equivalentto Euro Standards, the registration tax rates to be paid thereon shall be equivalent totho se under t he differ ent Euro Standard s:

Euro Stan dard Table for Registrat ion Purpo ses as of 1st Janu ary 201 2

Category

ReferenceM ass/ M assin Service

(kg)

>Euro2 / I I Euro 3/ III

Euro4 / I V Euro 5/ V

Euro6 / V I

LatestEuro

Standard

N 1M ax

AuthorisedM ass/ GVW

0 - 3,500Kg

Class 1( 0 -

1305kg)>2000 2001-2005

2006-2010

2011-2014 2015 5

Class 2(1306 -1760kg)

>2000 2001-20052006-2011

2012-2015 2016 5

Class 3(1761 -2610kg)

>2000 2001-20052006-2011

2012-2015 2016 5

N 2

M ax

AuthorisedM ass

3,500 -12,000Kg >2000

2001-2005

2006-2008

2009-2013 2014 5

N 3M ax

Authorisedmass

12,001Kg> >2000

2001-2005

2006-2008

2009-2013 2014 5

The purpo se of the Reference M ass for N1 Vehicles is to establish t he Euro Standard ofthe vehicle and therefore this must not be used to calculate the Registration Tax of thevehicle. The Registr ation Tax m ust always be calculated o n the M aximu m Auth orisedM ass. If the Referen ce M ass is not a vailable, the imp orte r mu st supply a declarationfrom the M anufacturer, confirming the Reference M ass or Euro Type prior to theregistrat ion of t he veh icle.


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13.2 If a used N1 vehicle does not have a pro of of the reference m ass in the for eignregistrat ion cert ificate (log book), or does not have any documentation regarding theemission level, i .e.( Euro 5) the registration tax will be calculated on theLatest EuroStandard -1as indicated in the t able below:

Category>Euro 2/ II Euro 3/ III Euro 4/ IV Euro 5/ V

and overN 1 M a x

AuthorisedM ass/ GVW

0 3,500 Kg >20002001-2005

2006-2010 2011

N 2 M a xAuthorisedM ass/ GVW

3,500 12,000 Kg >2000 2001-2005 2006-2008 2009

N 3 M a xAut horised 12,00 1Kg > > 2000

2001-2005 2006-2008 2009

13.3 Registrat ion Tax Rat es for N 1, N 2 a nd N3 vehicles, Special Purpose Veh icles, TractorUnits and Light W eight Three-W heeled Ve hicles

N1 vehicles, Special Purpose Ve hicles, Tractor U nits and Light W eight Three-W hee led Ve hicles

Late st Euro Stan dardVehicles w ith a m aximum authorized m ass ofup to 1,305 kg Kg x 0.40 + cc x 0.45 x 1Vehicles w ith a m aximum authorized m assexceeding 1,305 kg up to 1,760 kg Kg x 0.45 + cc x 0.50 x 1Vehicles w ith a m aximum authorized m assexceeding 1,760 kg up to 3,500 kg Kg x 0.50 + cc x 0.55 x 1

Late st Euro Stand ard -1Vehicles w ith a m aximum authorized m ass ofup to 1,305 kg Kg x 1.00 + cc x 1.10 x 1

Vehicles w ith a m aximum authorized m assexceeding 1,305 kg up to 1,760 kg Kg x 1.10 + cc x 1.20 x 1Vehicles w ith a m aximum authorized m assexceeding 1,760 kg up to 3,500 kg Kg x 1.20 + cc x 1.30 x 1

Late st Euro Stand ard -2Vehicles w ith a m aximum authorized m ass ofup to 1,305 kg Kg x 6.00 + cc x 6.00 x 1Vehicles w ith a m aximum authorized m assexceeding 1,305 kg up to 1,760 kg Kg x 7.00 + cc x 7.00 x 1Vehicles w ith a m aximum authorized m ass

exceeding 1,760 kg up to 3,500 kg Kg x 8.00 + cc x 8.00 x 1


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Late st Euro Stan dard -3 an d olderVehicles w ith a m aximum authorized m ass ofup to 1,305 kg Kg x 25.00 + cc x 25.00 x 1Vehicles w ith a m aximum authorized m assexceeding 1,305 kg up to 1,760 kg Kg x 27.00 + cc x 27.00 x 1Vehicles w ith a m aximum authorized m assexceeding 1,760 kg up to 3,500 kg Kg x 30.00 + cc x 30.00 x 1

N2 vehicles, Special Purpose veh icles, Tractor U nits and Light W eight Three-W hee led Ve hicles

Late st Euro Stand ard an d Latest Euro

Standard -1Vehicles w ith a m aximum authorized m assexceeding 3,500 kg up to 12,000 kg 0Late st Euro Stand ard -2Vehicles w ith a m aximum authorized m assexceeding 3,500 kg up to 12,000 kg Kg x 5.00 + cc x 7.00 x 1

Late st Euro Stan dard -3 an d olderVehicles w ith a m aximum authorized m assexceeding 3,500 kg up to 12,000 kg Kg x 12.00 + cc x 15.00 x 1

N3 vehicles, Special Purpose Ve hicles, Tractor U nits and Light W eight Three-W hee led Ve hicles

Late st Euro Standa rd and latest EuroStandard -1Vehicles w ith a m aximum authorized m assexceeding to 12,000 kg 0

Late st Euro Stand ard -2Vehicles w ith a m aximum authorized m assexceeding 12,000 kg up to 25,000 kg Kg x 2.10 + cc x 2.50 x 1Vehicles w ith a m aximum authorized m assexceeding 25,000 kg Kg x 2.70 + cc x 3.50 x 1

Late st Euro Stan dard -3 an d olderVehicles w ith a m aximum authorized m assexceeding 12,000 kg up to 25,000 kg Kg x 9.00 + cc x 12.00 x 1Vehicles w ith a m aximum authorized m assexceeding 25,000 kg Kg x 10.00 + cc x 13.00 x 1


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13.4 Dep reciation for u sed ve hicles according to th e dat e of registrat ion Year Ann ual Dep reciation Tota l Dep reciation

0 12% 12%1 14% 26%2 19% 45%3 5% 50%

4 onw ards 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 onw ards N/ A 95%

The depreciation f orm ula for N1, N 2, N3 vehicles does not apply fo rNEW UN -Registered vehicles. Therefore, an unregistered vehicle does not have depreciation.

13.5 Tax rate form ula:

Registrat ion Tax for N EW Veh icles =(kg x Y) + (cc x Y) x 1

Registra tio n Tax for U SED Ve hicles ={[(kg x Y) + (cc x Y)] x 1} x {100% - [Y% of t ot al annual de preciation + 0.5% f or each

10,000kms]}

Following the application of the relevant tables under the heading, the total amount of theregistrat ion t ax shall be equal to t he sum t otal of t he m axim um authorized m ass (kg) of a m otorvehicle m ultiplied by the f actor indicated plus the cubic capacity (cc) of t he engine of a m oto r

vehicle m ultiplied by the factor indicated m ultiplied by 1, m ult iplied by the difference betw een100% and the aggregate percentage consisting of the percentage of the total annualdepreciation as specified in the table hereunder plus 0.5% for each 10,000kms showing on avehicles odom eter:

Provided that the maximum depreciated value of a motor vehicle in this category shall notexceed 95%, and on ce this value is reached ther e shall be no fu rth er redu ctions.

W here an imp orter o r dealer or ow ner of a m otor vehicle provides a cert ificate as approved byan accredited t echnical service established w ithin a M em ber State t hat th e engine of thatparticular vehicle m eets low er em issions despite t he vehicles year of m anufacture, that veh icle

shall on registration be t axed the rate pert aining to its equivalent Euro Standard .


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For r egistr ation t ax purpose, the m ileage shall alw ays be calculated in Kilomet res. The equationto convert fro m M iles to Kilom etres is:

M iles x 1.60934 = Kilomet res

Examples:

The following are tw o exam ples on how to apply the form ula by integrating the values form thetables:

Examp le 1:

New VehicleYear of M anufactur e 2011 (Euro 5)M axim um Authorised M ass: 3,400kg (N1)Refer ence M ass: 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

Exam ple 2

Used vehicleYear of M anufactur e 2003 (Euro 3)M axim um Authorised M ass 7800kg (N2)Engine Capacity 2188ccM ileage 152,000kmDepreciation 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 10,000km10,000 = 0.5152,000 = ?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 du e =54,316 x 17.4% = 9,450.98


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13.6 Rates for Category B: Electric, Hybrid N1, N2, N3 vehicles, Special Purpose vehicles andTractor Units

1. battery dr iven electric vehicles 0%2. petrol (or diesel) electric hybrid vehicles 0%

13.7 Annu al Circulation Tax for Good s Carrying Veh icles (N 1, N 2, N 3), Special Purpo seVeh icles, Tractor Un its and Light W eight Three-W hee led Vehicles:

13.7.1 Goods carrying vehicles (excluding vehicle combinations - articulated vehicles androad t rains)

13.7.1(A)Driving axle(s) w ith Air Suspen sion System or recognized equ ivalent

YearNo ofaxles

M aximum authorizedm ass (Kgs)

0 1 2 3 4 5 6 7

2

up to 3,500 101 101 101 101 101 126 139 153over 3,500 up to 5,000 101 101 101 101 101 126 139 153over 5,000 up to 11,999 101 101 101 101 101 126 139 153over 11,999 up to 12,999 101 101 101 101 101 126 139 153over 12,999 up to 13,999 101 101 101 101 101 126 139 153

over 13,999 up to 14,999 101 101 101 101 101 126 139 153over 14,999 126 126 126 126 126 157 173 190

3

from 15,000 up to 16,999 101 101 101 101 101 126 139 153over 16,999 up to 18,999 101 101 101 101 101 126 139 153over 18,999 up to 20,999 115 115 115 115 115 143 158 174over 20,999 up to 22,999 144 144 144 144 144 157 170 184over 22,999 up to 24,999 222 222 222 222 222 237 251 266over 24,999 222 222 222 222 222 237 251 266

4

from 23,000 up to 24,999 144 144 144 144 144 156 168 181over 24,999 up to 26,999 146 146 146 146 146 158 170 181over 26,999 up to 28,999 228 228 228 228 228 246 265 283over 28,999 up to 30,999 362 362 362 362 362 392 421 451over 30,999 362 362 362 362 362 392 421 451

5 32,000 and over 362 362 362 362 362 392 421 451


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YearNo ofaxles


8 9 10 11 12 13 14+

2

up to 3,500 168 185 204 224 246 271 298over 3,500 up to 5,000 168 185 204 224 246 271 298over 5,000 up to 11,999 168 185 204 224 246 271 298over 11,999 up to 12,999 168 185 204 224 246 271 298over 12,999 up to 13,999 168 185 204 224 246 271 298over 13,999 up to 14,999 168 185 204 224 246 271 298over 14,999 209 230 253 278 306 337 370

3

from 15,000 up to

16,999

168 185 204 224 246 271 298

over 16,999 up to 18,999 168 185 204 224 246 271 298over 18,999 up to 20,999 191 210 231 254 280 307 338over 20,999 up to 22,999 197 210 231 254 280 307 338over 22,999 up to 24,999 280 295 325 357 393 432 475over 24,999 280 295 325 357 393 432 475

4

from 23,000 up to24,999

193 205 226 248 273 300 330

over 24,999 up to 26,999 193 205 226 248 273 300 330over 26,999 up to 28,999 302 320 352 387 426 469 515over 28,999 up to 30,999 480 510 561 617 679 747 821over 30,999 480 510 561 617 679 747 821

5 32,000 and over 480 510 561 617 679 747 821

13.7.1(B)Driving axle(s) w ith O the r Suspension system sYear

No ofaxles

M aximum authorizedmass(Kgs)

0 1 2 3 4 5 6 7

2

up to 3,500 101 101 101 101 101 126 139 153over 3,500 up to 5,000 101 101 101 101 101 126 139 153over 5,000 up to 11,999 101 101 101 101 101 126 139 153over 11,999 up to 12,999 101 101 101 101 101 126 139 153over 12,999 up to 13,999 101 101 101 101 101 126 139 153over 13,999 up to 14,999 121 121 121 121 121 134 147 159over 14,999 274 274 274 274 274 293 312 332

3

from 15,000 up to 16,999 101 101 101 101 101 126 139 153over 16,999 up to 18,999 101 101 101 101 101 126 141 155over 18,999 up to 20,999 144 144 144 144 144 157 170 184over 20,999 up to 22,999 222 222 222 222 222 238 253 269over 22,999 up to 24,999 345 345 345 345 345 368 391 414over 24,999 345 345 345 345 345 368 391 414

from 23,000 up to 24,999 146 146 146 146 146 159 172 184over 24,999 up to 26,999 228 228 228 228 228 246 265 283


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4 over 26,999 up to 28,999 362 362 362 362 362 392 421 451over 28,999 up to 30,999 537 537 537 537 537 578 618 659over 30,999 537 537 537 537 537 578 618 659

5 32,000 and over 537 537 537 537 537 578 618 659Year

No ofaxles


8 9 10 11 12 13 14+

2

up to 3,500 168 185 204 224 246 271 298over 3,500 up to 5,000 168 185 204 224 246 271 298over 5,000 up to 11,999 168 185 204 224 246 271 298over 11,999 up to 12,999 168 185 204 224 246 271 298

over 12,999 up to 13,999 168 185 204 224 246 271 298over 13,999 up to 14,999 172 185 204 224 246 271 298over 14,999 351 370 407 448 492 542 596

3

from 15,000 up to 16,999 168 185 204 224 246 271 298over 16,999 up to 18,999 170 185 204 224 246 271 298over 18,999 up to 20,999 197 210 231 254 280 307 338over 20,999 up to 22,999 284 300 330 363 399 439 483over 22,999 up to 24,999 437 460 506 557 612 673 741over 24,999 437 460 506 557 612 673 741

4

from 23,000 up to 24,999 197 210 231 254 280 307 338over 24,999 up to 26,999 302 320 352 387 426 469 515over 26,999 up to 28,999 480 510 561 617 679 747 821over 28,999 up to 30,999 699 740 814 895 985 1,083 1,192over 30,999 699 740 814 895 985 1,083 1,192

5 32,000 and over 699 740 814 895 985 1,083 1,192


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13.7.2 Veh icle Com binat ions Articulated V ehicles and Road Trains13.7.2(A)Driving axle(s) wit h Air Suspen sion Syste m

YearNo ofaxles


0 1 2 3 4 5 6 7

2+1

up to 11,999 51 51 51 51 51 64 70 77over 11,999 up to 13,999 51 51 51 51 51 64 70 77over 13,999 up to 15,999 51 51 51 51 51 64 70 77over 15,999 up to 17,999 51 51 51 51 51 64 70 77

over 17,999 up to 19,999 51 51 51 51 51 64 70 77over 19,999 up to 21,999 51 51 51 51 51 64 70 77over 21,999 up to 22,999 75 75 75 75 75 79 82 86over 22,999 up to 24,999 97 97 97 97 97 97 97 97over 24,999 175 175 175 175 175 175 176 176

2+2

from 23,000 up to 24,999 51 51 51 51 51 64 70 77over 24,999 up to 25,999 70 70 70 70 70 75 79 84over 25,999 up to 27,999 115 115 115 115 115 115 116 116over 27,999 up to 28,999 169 169 169 169 169 169 169 170over 28,999 up to 30,999 204 204 204 204 204 204 204 205over 30,999 up to 32,999 335 335 335 335 335 335 335 335over 32,999 up to 35,999 465 465 465 465 465 465 465 466over 35,999 465 465 465 465 465 465 465 466

2+3from 36,000 up to 37,999 370 370 370 370 370 370 370 370over 37,999 515 515 515 515 515 515 516 516

3+2from 36,000 up to 37,999 327 327 327 327 327 327 328 328over 37,999 up to 39,999 454 454 454 454 454 454 454 454over 39,999 628 628 628 628 628 628 628 629

3+3from 36,000 up to 37,999 186 186 186 186 186 186 186 186over 37,999 to 39,999 225 225 225 225 225 225 225 226over 39,999 336 336 336 336 336 336 337 337

3+4 40,000 and over 336 336 336 336 336 336 337 3374+3 40,000 and over 336 336 336 336 336 336 337 337


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YearNo ofaxles


8 9 10 11 12 13 14+

2+1

up to 11,999 85 93 102 113 124 136 150over 11,999 up to 13,999 85 93 102 113 124 136 150over 13,999 up to 15,999 85 93 102 113 124 136 150over 15,999 up to 17,999 85 93 102 113 124 136 150over 17,999 up to 19,999 85 93 102 113 124 136 150over 19,999 up to 21,999 85 93 102 113 124 136 150over 21,999 up to 22,999 90 93 102 113 124 136 150over 22,999 up to 24,999 97 97 107 117 129 142 156

over 24,999 177 177 195 214 236 259 285

2+2

from 23,000 up to24,999

85 93 102 113 124 136 150

over 24,999 up to 25,999 89 93 102 113 124 136 150over 25,999 up to 27,999 116 116 128 141 155 170 188over 27,999 up to 28,999 170 170 187 206 226 249 274over 28,999 up to 30,999 205 205 225 248 273 300 330over 30,999 up to 32,999 335 335 369 406 446 491 540over 32,999 up to 35,999 466 466 512 564 620 682 750over 35,999 466 466 512 564 620 682 750

2+3from 36,000 up to37,999

370 370 407 448 493 542 596

over 37,999 517 517 569 626 688 757 833

3+2from 36,000 up to37,999

328 328 361 397 437 481 529

over 37,999 up to 39,999 454 454 500 550 605 665 731over 39,999 629 629 692 761 837 921 1,013

3+3from 36,000 up to37,999

186 186 205 225 248 273 300

over 37,999 to 39,999 226 226 249 273 301 331 364over 39,999 337 338 372 409 450 494 544

3+4 40,000 and over 337 338 372 409 450 494 5444+3 40,000 and over 337 338 372 409 450 494 544


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13.7.2(B)Driving axle(s) w ith O the r Suspension System sYear

No ofaxles


0 1 2 3 4 5 6 7

2+1

up to 11,999 51 51 51 51 51 64 70 77over 11,999 up to 13,999 51 51 51 51 51 64 70 77over 13,999 up to 15,999 51 51 51 51 51 64 70 77over 15,999 up to 17,999 51 51 51 51 51 64 70 77over 17,999 up to 19,999 51 51 51 51 51 64 70 77over 19,999 up to 21,999 51 51 51 51 51 64 70 77

over 21,999 up to 22,999 75 75 75 75 75 79 82 86over 22,999 up to 24,999 97 97 97 97 97 97 97 97over 24,999 175 175 175 175 175 175 175 176

2+2

from 23,000 up to 24,999 70 70 70 70 70 75 79 84over 24,999 up to 25,999 115 115 115 115 115 115 116 116over 25,999 up to 27,999 169 169 169 169 169 169 169 170over 27,999 up to 28,999 204 204 204 204 204 204 204 205over 28,999 up to 30,999 335 335 335 335 335 335 335 335over 30,999 up to 32,999 465 465 465 465 465 465 465 466over 32,999 up to 35,999 706 706 706 706 706 706 707 707over 35,999 706 706 706 706 706 706 707 707

2+3from 36,000 up to 37,999 515 515 515 515 515 515 516 516over 37,999 700 700 700 700 700 700 700 701

3+2from 36,000 up to 37,999 454 454 454 454 454 454 454 454over 37,999 up to 39,999 628 628 628 628 628 628 628 629over 39,999 929 929 929 929 929 929 929 929

3+3from 36,000 up to 37,999 225 225 225 225 225 225 225 226over 37,999 to 39,999 336 336 336 336 336 336 337 337over 39,999 535 535 535 535 535 535 535 535

3+4 40,000 and over 535 535 535 535 535 535 535 5354+3 40,000 and over 535 535 535 535 535 535 535 535


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Year

No ofaxles


8 9 10 11 12 13 14+

2+1

up to 11,999 85 93 102 113 124 136 150over 11,999 up to 13,999 85 93 102 113 124 136 150over 13,999 up to 15,999 85 93 102 113 124 136 150over 15,999 up to 17,999 85 93 102 113 124 136 150over 17,999 up to 19,999 85 93 102 113 124 136 150over 19,999 up to 21,999 90 93 102 113 124 136 150over 21,999 up to 22,999 98 98 108 118 130 143 158over 22,999 up to 24,999 177 177 195 214 236 259 285

over 24,999 307 307 338 372 409 450 495

2+2

from 23,000 up to 24,999 89 93 102 113 124 136 150over 24,999 up to 25,999 116 116 128 141 155 170 188over 25,999 up to 27,999 170 170 187 206 226 249 274over 27,999 up to 28,999 205 205 225 248 273 300 330over 28,999 up to 30,999 335 335 369 406 446 491 540over 30,999 up to 32,999 466 466 512 564 620 682 750over 32,999 up to 35,999 708 708 779 857 942 1,037 1,140over 35,999 708 708 779 857 942 1,037 1,140

2+3from 36,000 up to 37,999 517 517 569 626 688 757 833over 37,999 701 701 771 848 933 1,026 1,129

3+2from 36,000 up to 37,999 454 454 500 550 605 665 731over 37,999 up to 39,999 629 629 692 761 837 921 1,013over 39,999 929 929 1,022 1,125 1,237 1,361 1,497

3+3from 36,000 up to 37,999 226 226 249 273 301 331 364over 37,999 to 39,999 337 338 372 409 450 494 544over 39,999 536 536 589 648 713 784 863

3+4 40,000 and over 536 536 589 648 713 784 8634+3 40,000 and over 536 536 589 648 713 784 863

14 Registrat ion Tax for New and Used Passenger Transport Vehicles (M 2 and M 3),

including Trackless Trains and Am phibious M oto r Ve hicles.

As of 1st January 2011, t he r egistrat ion tax fo r goo ds carrying vehicles, special purpo sevehicles and tractor units, is calculated according to the Euro Standard, the maximumautho rized m ass, engine capacity and depr eciation .

14.1 N ew M 2 an d M 3(Passenger Transport Vehicles) shall be accompanied by a Certificateof Conform ity / EC type App roval Cert ificate issued in ter m s ofDirective 70/ 156/ EECora declaration issued by the manufacturer in the country of origin of the vehicle, statingthat t he vehicle conform s to al l the technical requirement s of al l the separate Directiveslisted in Annex IV ofDirective 70/ 156/ EECas am ended.


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14.2 For the purpose of registrat ion tax, w here an M 2 and M 3 vehicles, w hose year ofm anufacture fal ls under any of the f ollowing years of m anufacture, is not accompaniedby a certificate showing the emission levels equivalent to Euro Standards, theregistrat ion tax rates to be paid thereon shall be equivalent t o t hose under the followingdiffer ent Euro Standard s:

Euro Standa rd Table for Registrat ion Purposes valid till 31st Decem ber 2 01 3

Category Euro 2/ II Euro 3/ III Euro 4/ IV Euro 5/ V Late st Euro

Standard M 2 2000 2001-2005 2006-2008 2009 - 2013 5

M 3 2000 2001-2005 2006-2008 2009 - 2013 5

Late st Euro Stan dard - 3 an d older(Euro1 & Euro 2)

Late st Euro Stand ard-2 (Euro 3 )

Late st Euro Stand ard-1 an d Latest Euro

Stan dard (Euro 4 &Euro 5 )

M 2 Up to and including year 2000 2001 to 2005 2006 onw ards

M 3 Up to and including year 2000 2001 to 2005 2006 onw ards

14.3 Registrat ion t ax Rate s:M 2 and M 3 M oto r Vehicles, including Trackless Trains and

Am phibious M otor Vehicles:

Late st Euro Stan dard -3 andolder

Late st Euro Stan dard -2 Late st Euro Stan dard-1 an d Latest Euro

Standard

M 2 Kg x 12.00 + cc x 15.00 x 1 Kg x 1.50 + cc x 2.40 x 1 0

M 3 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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14.4 Dep reciation a ccording to the dat e of Registrat ionYear Ann ual Dep reciation Tota l Dep reciation

0 12% 12%1 14% 26%2 19% 45%3 5% 50%

4 onw ards 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 onw ards N/ A 95%The depreciat ion for m ula for M 2 and M 3 vehicles does not apply forNEW UN -Registeredvehicles. Therefore, an unregistered vehicle does not have depreciation.

14.5 Tax Rate Form ula

In respect of the total amounts of registrat ion tax reached using any of the above formulas,these shall be multiplied by the difference between 100% aggregate percentage consisting ofthe per centage of the t otal annual depr eciation as specified in the table hereu nder p lus 0.5% foreach 10,000 kms show ing on a vehicles odom eter:

Registrat ion Tax for N EW Veh icles =(kg x Y) + (cc x Y) x 1

Registra tio n Tax for U SED Ve hicles ={[(kg x Y) + (cc x Y)] x 1} x {100% - [Y% of t ot al annual de preciation + 0.5% f or each

10,000kms]}

Provided that the maximum depreciated value of a motor vehicle in this category shall notexceed 95%, and on ce this value is reached ther e shall be no fu rth er redu ctions.W here an imp orter o r dealer or ow ner of a m otor vehicle provides a cert ificate as approved byan accredited t echnical service established wit hin a M em ber State t hat th e engine of thatparticular vehicle m eets low er em issions despite t he vehicles year of m anufacture, that veh icleshall on registration be t axed the rate pert aining to its equivalent Euro Standard .


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15.2 Annu al Circulation Tax for M ot orcycles:Year 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14+Not exceeding50cc 55 55 55 55 55 61 67 73 81 89 97 107 118 130 143Exceeding 50ccbut notexceeding125cc 60 60 60 60 60 66 73 80 88 97 106 117 129 141 156Exceeding125cc but not

exceeding250cc 65 65 65 65 65 72 79 87 95 105 115 127 139 153 169Exceeding250cc but notexceeding500cc 70 70 70 70 70 77 85 93 102 113 124 136 150 165 182Exceeding500cc but notexceeding800cc 75 75 75 75 75 83 91 100 110 121 133 146 161 177 195Exceeding

800cc 80 80 80 80 80 88 97 106 117 129 142 156 171 189 207Battery/electricm oto rcycle 10 10 10 10 10 11 12 13 15 16 18 19 21 24 26

15.3 Annu al Circulation Tax for ATVs

Year 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14+ATV (to b eused on t heroad) 100 100 100 100 100 110 121 133 146 161 177 195 214 236 25

16 Registrat ion Tax for Vint age Veh icles

The follow ing Registrat ion Tax Rates apply fo r vehicles w ith 35 years and over f rom theYear of M anufacture.

16.1 In the case of Private (M 1) vehicles the registr ation tax is w orked by m ultip lying theestim ated value given by Vintage Board appoint ed by Transport M alta with thepercentage rate.


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Private vehicles with an age of 35 years or over but less than 50 years from Date ofM anufacture:

Engine Cap acity Rat eNot exceeding 1000cc 25.5%From 1001cc but not exceeding 1300cc 25.5%From 1301cc but not exceeding 1500cc 26%From 1501cc but not exceeding 1800cc 30%From 1801cc but not exceeding 2000cc 32.5%From 2001cc and over 37.5%

Private vehicles w ith an age of 50 years and over from Da te of M anufacture:

Engine Capacity Rat eNot exceeding 1000cc 11%From 1001cc but not exceeding 1500cc 11%From 1501cc and over 16.5%

16.2 Annu al Circulation Tax for Private (M 1) Vint age Veh icles:

Engine Capa city Petrol Dieselup to and including 1300cc 38 42m ore than 1300cc up to and including 1449cc 50 55m ore than 1449cc up to and including 1500cc 58 64m ore than 1500cc up to and including 1800cc 60 66m ore than 1800cc up to and including 2000cc 100 110m ore than 2000cc 185 204

16.3 In the case of M otor cycles, the registrat ion tax is w orked by m ultiplying the est im atedvalued given by the Vintage Board appointed by Transport M alta by the percentagerate.

M otorcycles w ith an a ge of 35 years or over but less than 50 years from Date ofM anufacture:

Engine Cap acity Rat eNot exceeding 50cc 14.5%From 51cc but not exceeding 125cc 14.5%From 126cc and over 21%

M otorcycles w ith an age of 50 years and over from Da te of M anufacture:

Engine Cap acity Rat eNot exceeding 50cc 6.5%From 51cc and over 6.5%


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16.4 Annu al Circulation Ta x for Vinta ge M oto rcycles:Engine Capa city Petrolup to and including 50cc 25m ore than 50cc up to and including 125cc 26m ore than 125cc up to and including 250cc 28m ore than 250cc up to and including 500cc 29m ore than 500cc up to and including 800cc 30m ore than 800cc 31

16.5 In the case of Goods Carrying Vehicles, the registr ation tax is w orked by m ultip lying the

estim ated valued given by the Vintage Board appointed by Transport M alta by thepercentage rate.

Goods Carrying Vehicles with an age of 35 years or over but less than 50 years fromDate of M anufacture:

Gross Veh icle W eight RateNot exceeding 3,500kg 28.5%From 3,501 kg and over 28.5%

Goods Carrying Vehicles w ith an age of 50 years and o ver from Date of M anufacture:

Gross Veh icle W eight RateNot exceeding 3,500kg 10.5%From 3,501 kg and over 10.5%

16.6 Annu al Circulation Tax fo r V intage Goods Carrying V ehicles:

Goo ds Carrying Ve hicles Petr ol DieselUp to and including 3,500kg 93 93M ore than 3,500kg up to andincluding 7,500kg

93 93

M ore than 7,500kg 93 93

17 Registrat ion Tax for Oth er M otor Vehicles

17.1 The follow ing is a list of the Registrat ion Percentage Tax Rates on th e Registr ation Valuefor ot her vehicles:

Am bulances, w hether new or used 0%M oto r vehicles, Go-Karts, Quad Bikes and M oto r Cycles not t o be used on the ro ad othe rthen in autho rised races only, whet her New or Used

0%

Agricultural Tractors (used primarily for work on land in connection with agriculture) 0%For k li ft ers, Shov els, Excavator s, Road Rolle rs, Bulldo zers, Road Pavers, Road Scarifier s,Rock Cutt ers and Asphalt Finishers w heth er New or Used 0%


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M otor Hearses (NEW ONLY) 30%Caravans, or M otor Hom es, w hether New or Used 50%

18 PAYM ENTS

18.1 Payment s to be subm itted payable to Transport M alta (no open cheques are accepted):

Registrat ion Tax as per Registrat ion Tax Act Adm inistrat ion fee of15for every vehicle to be registered over the count er Adm inistrat ion fee of10for every vehicle to be registered o n-l ine JEVIC Certification Fee -23.25(Vehicles, which will be inspected and certified by

the JEVIC agency in Japan from the1st January, 2011, wil l not be charged this feesince it w ill be paid upon certification in Japan.)

Adm inistrat ion fee of25fo r Hir e Pur chases or Passenger Transport Vehicles Adm inistrat ion fee of50for the Inspection m ade by the Technical Unit Plates fees

70.00for a pair of n on personalised plates 200.00for a pair of per sonalised plates 35.00for an addit ional third plate 35.00for on e non personalised m otorcycle plate 100.00for a personalised m oto rcycle plate 30.00per day adm inistrat ive fine w here applicable

18.2 Payment s of VAT:

As stated befor e, all vehicles w hich are registered but h ave not been supplied for m orethan 6 m onths after the date of first entry into service and/or have not travelled morethan 6,000 km w ill pay an 18 % VAT on t he Invoice value w hilst Registr ation Tax will belevied on t he RV (Registrat ion Value) as prescribed in t he Online Valuation system .

Dealers:

New and Used Vehicle from EU VAT on Selling Price less Registration Tax paiddivided by 118 % and the result m ult iplied by 18 %.

New and U sed Vehicles from NO N-EU VAT on Selling Price less Registrat ion Tax paiddivided by 118% and the result m ultiplied b y 18 %. Finally the VAT paid at Custom s isdeducted from t he result .

Individuals:

New and U sed Ve hicles from EU VA T o n CIF val ue at 18 %.

New and Used Vehicles from NON-EU VA T on CIF val ue at 18% less VA T paid atC

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