ACEA Tax Guide 2017
The 2017 edition of the European Automobile Manufacturers’ Association’s annual TaxGuide provides an overview of specific taxes that are levied on motor vehicles in Europeancountries, as well as in other key markets around the world.
This comprehensive guide counts more than 300 pages, making it an indispensable tool for
anyone interested in the European automotive industry and relevant policies. The 2017 Tax
Guide contains all the latest information about taxes on vehicle acquisition (VAT, sales tax,
registration tax), taxes on vehicle ownership (annual circulation tax, road tax) and taxes on
motoring (fuel tax).
Traditionally, the ACEA Tax Guide covers the 28 member states of the European Union as
well as the EFTA countries (Iceland, Norway and Switzerland). Given the growing
importance of other global markets, the scope of this Tax Guide has been extended to
include countries such as Brazil, China, India, Japan, Russia, South Korea, Turkey and the
The Tax Guide is compiled with the help of the national associations of motor vehicle
manufacturers in all these countries. I would like to extend our sincere gratitude to all
involved for making the required up-to-date information available for this publication.
This information was presumed to be correct at the time of publication. However, ACEA is not responsible for any inconsistencies or errors in the data.
Reproduction of the content of this document is not permitted without the prior written consent of ACEA. Whenever reproduction is permitted, ACEA shall be referred to as source of the information. Quoting or referring to this document is permitted provided ACEA is referred to as the source of the information.