LCVT is paid on vehicles owned or held (e.g. rented) by a person engaged in economic activity, which are registered for the first time after 1 January 2005 and have details of engine volume on their registration certificate.

There is a fixed rate of LCVT calculated according to the engine volume. The fixed monthly rates of LCVT are as follows:

• EUR 29 up to 2,000 cc.
• EUR 46 between 2,001 cc and 2,500 cc.
• EUR 62 over 2,500 cc.

LCVT on a vehicle in which, according to its construction, power from an electrical energy/power storage device (e.g. battery, capacitor, flywheel, generator) inside the vehicle is used as its only mechanical propulsion power, will be EUR 10 per month.

LCVT on vehicles not mentioned in the above criteria is EUR 46 a month.