M/VEHICLES: HOME
MOTOR VEHICLES: CALCULATION OF EXCISE DUTY: DEPRECIATION FOR KM: AS FROM 1.2.2010:
MOTOR VEHICLES: DEPRECIATION FOR KILOMETERS IN RELATION TO VEHICLE AGE:
AS FROM 1/2/2010: KDP14/2010:
Import System Code at Panel 2b: TARIC_MU_700 for Depreciation Rate (Συντελεστής Απομείωσης)
M/Vehicles: Calculation of Excise Duty in Euros: Download
EXCISE DUTY RATES: AS FROM 7.11.06:
SALOON/ OFF-ROAD: TH870321-870390: EXCL. HEARSES AND AMBULANCES:
|
CUBIC CAPACITY |
EXCISE DUTY PER CC |
|
UP TO 1650CC |
0.51EUR 0.02EUR |
|
1650-2250 |
3.42EUR 0.02EUR |
|
2250-3000 |
5.98EUR 0.02EUR |
|
EXC. 3000CC |
7.69EUR 0.02EUR |
DOUBLE-CABIN TRUCKS: OF GVW NOT EXC. 3.5T:
|
CUBIC CAPACITY |
EXCISE DUTY PER CC |
|
ANY CUBIC CAPACITY |
0.26EUR 0.02EUR |
VANS: TH8704: OF GVW NOT EXC. 2032GR AND NET CARGO SPACE NOT EXC. 2CBM:
| CUBIC CAPACITY | EXCISE DUTY PER CC |
|
UP TO 1450 |
0.17EUR 0.02EUR |
|
1451-1650 |
0.43EUR 0.02EUR |
|
1651-2050 |
1.28EUR 0.02EUR |
|
2051-2250 |
1.28EUR 0.02EUR |
|
2251-2650 |
1.28EUR 0.02EUR |
|
2651- |
1.71EUR 0.02EUR |
M/CYCLES:
| CUBIC CAPACITY | EXCISE DUTY PER CC |
| 601-1000CC | 1.71EUR |
| EXC. 1000CC | 2.56EUR |
CO2 EMISSION: FOR SALOON & OFF-ROAD M/VEHICLES:
|
UP TO 120GR/KM:
|
CODE A | LESS 30% |
|
CO2 121-165GR/KM:
|
CODE B | LESS 20% |
|
CO2
166-200GR/KM:
|
CODE C | LESS 10% |
| CO2 201-250GR/KM: | CODE D | PLUS 10% |
|
CO2 EXC. 250GR/KM OR NO CERT AVAILABLE |
CODE E | PLUS 20%: MULTIPLY TO RESULT OF CC X RATE |
ROUNDING: BACKWARDS TO NEAREST 5: e.g. 189 IS ROUNDED TO 185G/KM
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DEPRECIATION PERCENTAGE: FOR MOTOR CARS: AS FROM 1.7.07:
| AGE | CABRIO | ESTATE | HATCHBACK | SEDAN | SUV | COUPE |
| 0.5 | 12 | 14 | 20 | 17 | 8 | 17 |
| 1 | 16 | 17 | 23 | 20 | 12 | 20 |
| 1.5 | 23 | 25 | 30 | 28 | 19 | 28 |
| 2 | 31 | 32 | 38 | 35 | 27 | 35 |
| 2.5 | 33 | 34 | 40 | 37 | 29 | 37 |
| 3 | 34 | 35 | 41 | 38 | 30 | 38 |
| 3.5 | 39 | 41 | 47 | 44 | 35 | 44 |
| 4 | 45 | 46 | 52 | 49 | 41 | 49 |
| 4.5 | 49 | 53 | 58 | 56 | 47 | 56 |
| 5 | 54 | 58 | 63 | 61 | 52 | 61 |
| 5.5 | 59 | 63 | 68 | 68 | 57 | 65 |
| 6 | 62 | 66 | 71 | 71 | 60 | 68 |
| 6.5 | 62 | 66 | 71 | 71 | 60 | 69 |
| 7 | 62 | 66 | 72 | 72 | 60 | 69 |
| 7.5 | 63 | 67 | 72 | 72 | 61 | 69 |
| 8 | 63 | 67 | 72 | 73 | 61 | 70 |
| 8.5 | 64 | 68 | 74 | 74 | 62 | 71 |
| 9 | 66 | 70 | 76 | 76 | 64 | 73 |
| 9.5 | 69 | 72 | 78 | 78 | 67 | 75 |
| 10 | 71 | 75 | 80 | 81 | 69 | 78 |
| 10.5 | 73 | 77 | 83 | 83 | 71 | 80 |
| 11 | 75 | 79 | 85 | 85 | 74 | 82 |
| 11.5 | 78 | 82 | 87 | 87 | 76 | 85 |
| 12 | 80 | 84 | 90 | 90 | 78 | 87 |
| 12.5 | 82 | 86 | 92 | 92 | 80 | 89 |
| 13 | 85 | 88 | 94 | 94 | 83 | 91 |
| 13.5 | 87 | 91 | 95 | 95 | 85 | 94 |
| 14 | 89 | 93 | 87 | 95 | ||
| 14.5 | 91 | 95 | 90 | |||
| 15 | 94 | 92 | ||||
| 15.5 | 95 | 94 | ||||
| 16 | 95 |
CALCULATE FIRST EMISSION AND THEN DEPRECIATION
FIRST, CALCULATE PERIOD OF 5.5 YEARS
EXC. 5.5 YEARS: 5% FOR EACH CONSECUTIVE YEAR UP TO 95% MAX. DEPRECIATION
YEAR: 31 DAYS PER MONTH
HALF-YEAR: 182 DAYS
DAYS/182 X 2.5%
FROM DATE OF FIRST REGISTRATION TO DATE OF IMPORT
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EMMISSION VALUE CODE (PANEL 4): R86
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D_CAR_TYPE: FOR USED M/VEHICLES ONLY
MOTORCYCLES: DEPRECIATION: AS FROM 1.7.07
| AGE | RATE |
| 1 | 31 |
| 2 | 32 |
| 3 | 32 |
| 4 | 33 |
| 5 | 33 |
| 6 | 34 |
| 7 | 35 |
| 8 | 36 |
| 9 | 36 |
| 10 | 37 |
DEPRECIATION SCALE FOR KILOMETERS:
AS FROM 1/2/2010: KDP14/2010:
FOR FIRST 3 YEARS: 19000KM
NEXT 3Y: 13000KM
FOR EVERY NEXT YEAR: 9500KM
DEPRECIATION RATE FOR KILOMETERS: AS FROM 1/2/2010:
UP TO 3 YEARS: 0.30% FOR EVERY 500KM
EXC. 3Y AND UPTO 6Y: 0.25% FOR EVERY 500KM
EXC. 6Y: 0.2% FOR EVERY 500KM
DEPRECIATION FOR KILOMETERS IN RELATION TO VEHICLE AGE:
AS FROM 1/2/2010: KDP14/2010:
Import System Code at Panel 2b: TARIC_MU_700 for Depreciation Rate (Συντελεστής Απομείωσης)
OLD SYSTEM: 24.11.03-6.11.06:
DVLA M/Vehicles: Old System MOT UK VOSA UK
NOTES:
EXCISE DUTY 0.02EUR NOT PAYABLE FOR TREATY OF ESTABLISHMENT, DIPLOMATS, UNITED NATIONS: CIRCULAR E58