Publications – Overview: CO2-based motor vehicle taxes in the EU

CO2 taxation is now well established across the European Union. Most EU member states currently apply some form of CO2 tax to the registration and/or ownership of passenger cars.

This document provides an overview of CO2-based motor vehicle taxes in the European Union.

The 20 EU countries that levy passenger car taxes partially or totally based on the cars’ CO2 emissions and/or fuel consumption are: Austria, Belgium, Croatia, Cyprus, Denmark, Finland, France, Germany, Greece, Ireland, Latvia, Luxembourg, Malta, the Netherlands, Portugal, Slovenia, Spain, Sweden and the United Kingdom.

The European automobile industry welcomes this trend towards CO2-related car taxation. However, it regrets the lack of uniformity in the implementation of these taxes. European auto makers therefore support taxation for passenger cars that is:

exclusively based on CO2 emissions;
technologically neutral;
linear; and
budget neutral.