Vehicle operation tax is payable on the use of all vehicles (except tractors, car trailers not exceeding 3,500 kg, trams, trolleybuses, off-road vehicles, snowmobiles, mopeds, and bicycles).

Vehicle usage tax is payable annually, and it must be fully paid before the state technical inspection.

The amount of vehicle usage tax depends on the classification of vehicles according to their features under statutory provisions. The tax charge depends on various criteria, such as date of first registration, gross weight, engine volume, maximum engine power, carbon dioxide (CO2) emissions per kilometre, etc.