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Accounting and taxes

Motor vehicle tax for the 2025 tax period

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Good teacher

Published

November 25, 2025

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New rules from 2025 regulate calculation of the tax base, rates by weight/axles and conditions liberation. We have summarized what exactly to look for when classifying a vehicle and filing a tax return.

Who is a taxpayer and what is subject to tax?

Taxpayer is each natural or legal person, which in the tax period used vehicle registered in the Slovak Republic for business. It is also sufficient one-day use and claiming expenses (fuel, travel reimbursements, etc.).

Subject to tax are vehicles of categories M, N, L and O registered in Slovakia, if they use for business.

Important distinction:

  • Not subject to tax → the vehicle is registered does not state (e.g. vehicles with special license plates M/H/S, "special vehicles" like a motorhome).
  • Tax exempt → to confession is stated and liberation will apply directly in the declaration (e.g. emergency vehicles, vehicles under a public service contract, exclusively agricultural/forestry production).

New determination of the tax base by category

  • M1 and L (passenger, motorcycles/quadricycles): the tax base is engine displacement in cm³ from the vehicle documents.
  • M2, M3 and N1–N3 (BA/BB bodies): the basis is technically permissible maximum mass in tonnes a number of axles (data from the technical certificate).
  • N3 (BC/BD bodies – tractors): the basis is technically permissible maximum weight of the vehicle combination in tons and number of axles.
  • Trailers O1–O4: is taxed the trailer itself (the concept of taxation of the entire vehicle combination is abolished).
  • Electric vehicles: the zero rate remains only for L, M1 and N1; for others the exemption is revoked.

Annual tax rates

The amendment introduced new annexes to the Act (No. 1 – 1e) with annual rates for individual categories:

  • Annex 1: L and M1
  • Annex 1a: N1
  • Annex 1b: M2 and N2
  • Annex 1c: M3 and N3 (BA/BB)
  • Annex 1d: N3 (BC/BD)
  • Annex 1e: O (connectable)

Major changes:

  • Cancelled original age-based rate reduction for all categories.
  • The new rate increases by 10 % every three years, at most to +50 % by age from first registration (36 / 72 / 108 / 144 / 180+ months).
  • L, M1, N1 they can have –50 % at hybrid, CNG/LNG or hydrogen (ecological advantage maintained).
  • N3 and M3: you also need information about drive axle suspension type – can change the resulting rate.
  • Q4: the original is cancelled flat rate reduction of 60 %.
  • Selected rates have been adjusted in accordance with EU minimums with the new one toll system (more emphasis on weight, axles, CO₂/EURO emissions).

Reduction in combined transport

If you use the vehicle in combined transport at least 60 times per year, you can get the annual rate reduce by 50 %. When transported by rail >250 km in the territory of the Slovak Republic, such driving is counts double. It is documented by confirming the intermodal terminal in the transport document.

Who is considered a taxpayer in the return?

In addition to the "classic" holder, a taxpayer is also considered to be someone who:

  • uses the vehicle for business purposes, although the holder is another person (e.g. a self-employed person drives a vehicle registered to his wife, who does not use it for business purposes),
  • employer, which pays travel allowances for the use of an employee's private vehicle,
  • a person who uses a vehicle for which they are listed as the owner in the documents deceased/defunct/cancelled person.

This fact shall be indicated in the declaration. Section III on line 11 – separately for each vehicle.

Origin and termination of tax liability, reporting obligation

  • Origin: 1st day of the month, in which the vehicle will start using for business. The tax is calculated relatively according to the number of months of use (max. 12).
  • Extinction: is not normally resolved by a separate notification – it will be stated in tax return.
  • Exception – notification obligation: if the vehicle during the year was not subject to tax and at the same time about him did not charge/did not have tax records/there were no expenses, tax liability expires on 31. 12. and taxpayer will announce this fact until 31. 1. next year on special form (the template is published by the Financial Directorate of the Slovak Republic).

Deadlines for 2026 (for the 2025 tax period)

  • Tax return: to 2. 2. 2026 (January 31, 2026 is a Saturday).
  • Payment of taxes and advances: on taxpayer's personal account at the Financial Administration, area code 501163 (tax from the Ministry of Interior).
    • Variable symbols:
      • 1700992025 – tax payment for 2025,
      • 1100MM2026 – monthly advances in 2026 (MM = month),
      • 1100QQ2026 – quarterly advances (Q = quarter).

Advance payment regime based on "presumed tax"„ (line 40 of the tax return, status as of January 1):

  • 700 € → quarterly advances (¼ of the estimated tax),
  • 8 300 € → monthly advances (1/12 of the estimated tax).

Practical procedure: how to prepare your 2025 tax return

  • Vehicle data inventory – check the category (L/M/N/O) for each vehicle, body BA/BB/BC/BD, weights, number of axles, possibly drive axle suspension type (M3/N3).
  • Determine the tax base according to the rules above.
  • Find the annual rate in the right annex to the law (1 – 1e).
  • Consider the age of the vehicle (increase by 10 % every 3 years, max. +50 %).
  • Apply reductions, if you meet the conditions (eco vehicles L/M1/N1; combined transport 60+).
  • Decide on down payments according to the sum of rates as of January 1.
  • Fill out the declaration (don't forget to identify the taxpayer for each vehicle in Section III) and pay tax/advance payments with correct VS.

Common situations and recommendations

  • Electric cars outside L/M1/N1: from 2025 they are no longer automatically with a rate of 0; check the category.
  • Tractor units (N3) and buses (M3): no information about drive axle suspension You may not get the correct rate - contact the service.
  • Trailers (O): is taxed separately, not the entire vehicle set; O4 already without flat rate –60 %.
  • Changes during the year (beginning/end of use, change of holder): tax calculate relatively after months.
  • Internal fleet "audit": we recommend reviewing documents and technical data at least once a year - it will save time during declarations and inspections.