Vehicle Registration Tax in Europe: 7 Countries Compared

How much registration tax does one car pay in each country?

Registration tax is a one-time tax. A car pays it when it is first registered in a country. So every used car you bring in from abroad pays it again, in its new country. It is not VAT, and it is not the yearly road tax.

The easiest way to see the differences is to follow one car. Take a Peugeot 3008 1.2 PureTech EAT8 with a petrol engine of 1,199 cc and 96 kW. It was first registered in Germany in March 2023, and its certificate of conformity (COC) shows 145 g/km of CO2. You buy it on eCarsTrade for €18,000, bring it into your country and sell it to a customer there. It is registered in September 2026, at three and a half years old.

Your country	What is the registration tax?	Who pays it?
Belgium	€299 in Wallonia, €444 in Brussels, about €510 in Flanders	Your customer
France	€659	Your customer
Germany	€0	Nobody. Germany has no registration tax.
Netherlands	€3,443	You, the dealer
Poland	€558	You, the dealer
Portugal	€472	You, the dealer
Spain	€616	Your customer

The figures use the official 2026 rules and the calculator engine eCarsTrade uses for its own tax tools. For the Netherlands we used the fixed age table. They are for illustration, so check the exact car before you bid.

Two things stand out. First, the Netherlands charges at least five times more than any other country for this car. Second, age matters a lot. The same car new would pay €11,568 in the Netherlands and €3,119 in France. On the used car, both bills are about 70% lower.

Where you pay the tax yourself, it is part of your purchase cost. Add it to the price when you work out your maximum bid. Where your customer pays it, it still changes what they will pay you. Each country has its own section below.

Where do you find the CO2 figure? On the COC or on the car's registration certificate. Newer cars show a WLTP figure and older cars an NEDC figure, and some countries tax the two differently. Without an official CO2 figure, a car can end up in the highest band. On eCarsTrade, each lot shows whether the car has a COC, so you know before you bid.

How does registration tax work in Belgium?

Belgium charges a one-time registration tax on every car registered to a new owner, including every used car you bring in. Each region has its own version: the BIV in Flanders, and the TMC in Brussels and Wallonia.

How is it worked out?	It depends on the region where your customer is based. Flanders uses the CO2 figure, the fuel type and the Euro emission standard. Brussels uses the engine power. Wallonia uses the power, the CO2 figure, the weight and the fuel type, with a new formula since July 2025. For the Peugeot above, that is about €510 in Flanders, €444 in Brussels and €299 in Wallonia.
Who pays it, and when?	Your customer. The tax comes on a tax notice after the car is registered, and in Flanders it must be paid within 2 months. Unregistered stock pays nothing.
Does an older car pay less?	Yes. In all three regions the tax drops with each year of the car's age.
Do electric cars and hybrids pay less?	Electric cars pay a flat €61.50 in Flanders and the minimum rate in Brussels, about €79. Wallonia charges them a reduced amount based on power and age, and takes 20% off for hybrids.
Can you get it back?	In Flanders and Wallonia, yes, in full. The car must be registered in another EU country within 6 months of its Belgian registration, and the Belgian plate must be cancelled. Brussels does not list export as a reason for a refund.
Is there a yearly tax too?	Yes. Your customer pays a yearly road tax as well.

How does registration tax work in France?

France charges a one-time CO2 tax, the malus, when a car is first registered in France. Every used car you import pays it.

How is it worked out?	The CO2 figure. Heavy cars also pay a weight tax. For a used car, France uses the tax table of the year the car was first registered, not this year's table. For the Peugeot above, that is €659.
Who pays it, and when?	Your customer, at registration, as part of the registration certificate. The certificate also carries a regional fee based on the car's fiscal horsepower, which is separate from the malus. Unregistered stock pays nothing.
Does an older car pay less?	Yes. The discount grows in steps with age: a third off at three to four years old, and nothing to pay after 15 years. Cars first registered before 2015 pay nothing.
Do electric cars and hybrids pay less?	Electric cars pay neither the CO2 tax nor the weight tax. Hybrids are taxed on their CO2 figure like any other car.
Can you get it back?	No. France does not refund the malus when a car leaves the country.
Is there a yearly tax too?	Not on private cars. Companies pay yearly taxes on the CO2 and air-pollutant emissions of the cars they use.

Does Germany charge registration tax?

No. Germany has no one-time registration tax. The only tax on the car is the yearly vehicle tax (Kfz-Steuer), which the owner pays.

Who pays it, and when?	Your customer pays the yearly tax by direct debit to German customs, for as long as the car is registered. Unregistered stock pays nothing, and you can move it on red dealer plates.
How is the yearly tax worked out?	From the engine size and the CO2 figure. For the Peugeot above, that is about €133 a year.
Do electric cars and hybrids pay less?	Electric cars first registered up to the end of 2030 pay no yearly tax for up to 10 years, and no later than the end of 2035. Hybrids pay the normal yearly tax.
Can you get it back?	There is no registration tax to refund.

How does registration tax work in the Netherlands?

The Netherlands charges a one-time registration tax, BPM, when a car enters the Dutch vehicle register. Every used car you import pays it. For the Peugeot above it is €3,443, the highest of the seven countries.

How is it worked out?	The CO2 figure, plus an extra charge for diesel cars. For a used car, the Netherlands uses the tax table of the year the car was first registered, not this year's table.
Who pays it, and when?	You, the dealer. It is due when you enter the car in the Dutch vehicle register. For a recognized trader, that is when the car goes into your trade stock, before you sell it.
Does an older car pay less?	Yes. The tax is reduced by the car's loss in value. You can use a price list, a valuation report or a fixed table, and choose whichever gives the lowest tax. The Peugeot figure uses the fixed table.
Do electric cars and hybrids pay less?	Electric cars first registered from 2025 pay a fixed amount. Electric cars first registered before 2025 pay nothing. Hybrids are taxed on their CO2 figure.
Can you get it back?	Yes, the part of the tax still in the car's value. The car gets export status at the RDW, the Dutch vehicle authority, and is registered in another EU or EEA country within 13 weeks. Whoever exports the car claims the refund from the Dutch tax office.
Is there a yearly tax too?	Yes, paid by the owner. Cars in a recognized trader's stock are exempt.

How does registration tax work in Poland?

Poland charges a one-time excise duty, akcyza, on every passenger car that comes into the country without a Polish registration.

How is it worked out?	The price you paid, at 3.1% for engines up to 2,000 cc and 18.6% above. For the Peugeot above, that is €558.
Who pays it, and when?	You, the dealer. You declare it within 14 days of the car entering Poland and pay within 30 days. Your customer then needs your payment confirmation to register the car. No tax is due if the car leaves Poland again within 30 days.
Does an older car pay less?	No. An older car pays less only because it costs less.
Do electric cars and hybrids pay less?	Electric cars pay nothing. Hybrids, including mild hybrids, pay half the normal rate. Plug-in hybrids up to 2,000 cc pay nothing until the end of 2029.
Can you get it back?	Yes, in full, if the car was never registered in Poland. If you paid and the car leaves unregistered later, claim within a year.
Is there a yearly tax too?	No. Poland has no yearly tax on passenger cars.

How does registration tax work in Portugal?

Portugal charges a one-time vehicle tax, ISV, when a car is first registered in Portugal. Every used car you import pays it.

How is it worked out?	The engine size and the CO2 figure. For the Peugeot above, that is €472.
Who pays it, and when?	You, the dealer. You pay within 10 working days of the tax office's notice, before the car gets Portuguese plates. With recognized-operator status, you can hold imported cars untaxed for up to three years and pay when each car sells.
Does an older car pay less?	Yes, for cars first registered in the EU: from 10% off in the first year to 80% off after ten years.
Do electric cars and hybrids pay less?	Electric cars pay nothing. A plug-in hybrid that meets the range and CO2 tests pays 25% of the normal amount. Other hybrids pay the full amount.
Can you get it back?	Yes, in part. You get 75% back if the car leaves within a year of its Portuguese registration, 50% in the second year and 25% in the third. Claim within a year of the car leaving.
Is there a yearly tax too?	Yes, paid by the owner.

How does registration tax work in Spain?

Spain charges a one-time registration tax, IEDMT, when a car is first registered in Spain. Every used car you import pays it.

How is it worked out?	A rate from the CO2 figure (0%, 4.75%, 9.75% or 14.75%), charged on the car's official value. Cars up to 120 g/km pay nothing. For the Peugeot above, that is €616, or €1,771 without an official CO2 figure.
Who pays it, and when?	Your customer, at registration. You can keep unsold stock unregistered and move it on red trade plates.
Does an older car pay less?	Yes. The official value goes down each year.
Do electric cars and hybrids pay less?	Electric cars pay nothing, but the tax return is still filed with a zero amount. Hybrids are taxed on their CO2 figure, and most plug-in hybrids are under 120 g/km, so they pay nothing.
Can you get it back?	Yes, in part, for businesses that resell cars. The car must leave Spain for good, under a firm sale, within four years of its Spanish registration. The refund is the original rate on the car's value on the day it leaves.
Is there a yearly tax too?	Yes. The town hall charges the owner a yearly tax.

What does registration tax not cover?

It is not VAT. A company outside Belgium with a valid EU VAT number buys from eCarsTrade at 0% VAT and settles the VAT in its own country. Margin cars follow different rules. See our page on margin scheme versus VAT-deductible cars.
It is not customs duty. A car bought in Belgium, the Netherlands, France, Germany or Luxembourg pays no duty. Duty only applies to cars from outside the EU.
It does not include the registration fees. Plates, the registration certificate and any inspection cost extra in every country.
It does not cover vans. Vans follow different rules in most countries. This page covers passenger cars.
It does not stay the same. Most countries update their tables every January, and the Belgian regions every July. Use the tables for the year the car is registered.

We sourced this information from the national and regional tax authorities of each country. We worked out the example with the calculator engine behind eCarsTrade's own tax tools, which uses the same official tables.

Vehicle Registration Tax in Europe: What a Used Car Costs to Register in 7 Countries

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