Use of Luxembourg-registered motor vehicles on public roads is subject to the payment of a road tax.
Road tax is collected annually by the Customs and Excise Agency by way of a road tax disc.
The amount of tax payable is calculated according to the type of vehicle concerned and its usage. Some vehicles are exempt, and in some cases the tax can be partially refunded.
Who is concerned
Road tax must be paid by any natural or legal person who has:
- a Luxembourg-registered vehicle or a vehicle with a special licence plate (red number plate), for road use or immobilised in Luxembourg;
- a commercial vehicle registered in a Member State other than Luxembourg using Luxembourg's public roads;
- a private vehicle imported for more than 6 months a year into the territory of Luxembourg by a natural person residing in an EU Member State other than Luxembourg;
- a non-motorised vehicle that is designed and built to be towed by a motor vehicle (particularly semi-trailers from articulated vehicles and trailers).
Road tax does not apply to:
- cross-border workers who use a vehicle registered in their country of residence abroad to travel between their residence abroad and their place of work in Luxembourg;
- students staying in Luxembourg solely to study who use a vehicle registered in the Member State which is their normal country of residence.
How to proceed
The tax is calculated according to the tables established by the Customs and Excise Agency:
- either on the basis of CO2 emissions for M1 category passenger cars registered for the first time after 1 January 2001;
- or on the basis of the engine size for vehicles registered before 1 January 2001.
For vans, trucks, tractors, trailers and other vehicles, the tax payable is calculated according to the type of vehicle concerned, by applying the criteria detailed on the registration certificate, in particular the weight of the vehicle, the maximum allowed weight, the number of axles and the suspension type.
Road tax must be paid to the road tax revenue department of the Caisse centrale of the Customs and Excise Agency (Caisse Centrale des Douanes et Accises, Service Recette-Autos).
Proof of payment is made via a road tax disc to be affixed to the windscreen of the vehicle or kept with the paperwork carried in the vehicle.
The following vehicles may benefit from an exemption from the tax:
- vehicles used exclusively by the State, the communes or public or public interest institutions;
- vehicles used for agricultural, forestry and wine-growing activities;
- self-propelled machinery;
- passenger cars used as personal transport by disabled individuals.
If a vehicle is sold or taken off the road before its road tax disc expires, some of the tax paid may be refunded on a pro rata basis according to the time remaining in the year from the date it was sold or taken off the road.
For a refund to be granted, the SNCT must be informed that the vehicle has been taken off the road, and the road tax disc must be returned to the road tax division (service recette autos) of the Customs and Excise Agency along with the bank details of the holder.