In short
Petrol/diesel: 3.1% up to 2000 cc, 18.6% above. HEV/MHEV: 1.55% up to 2000 cc, 9.3% up to 3500 cc. PHEV: 0% up to 2000 cc (until end-2029), 9.3% up to 3500 cc. Electric and hydrogen — 0%. Hybrids over 3500 cc — 18.6%.
Rates
- Petrol and diesel: 3.1% up to 2000 cc, 18.6% over 2000 cc
- HEV and MHEV hybrids: 1.55% up to 2000 cc, 9.3% from 2000 to 3500 cc
- PHEV plug-in hybrids: 0% up to 2000 cc, 9.3% from 2000 to 3500 cc
- Electric cars: 0%
- Hybrids over 3500 cc: 18.6%
Mild hybrids (MHEV)
On 26 February 2026 the Minister of Finance issued a general interpretation: a mild hybrid doesn't need to drive on electricity alone to get the reduced rate. But the electric motor must genuinely assist propulsion — an MHEV badge isn't enough.
What it's charged on
For EU cars — the purchase price. For non-EU imports — the customs value plus duty.
When to pay
For EU purchases the declaration is filed and excise paid within 14 days. For non-EU imports — together with customs clearance.