Is it true that the new car tax is removed?

by | Jul 19, 2021 | Law, Tax

  • Sedan motor vehicle or station wagon with a cylinder capacity of up to 1,500cc. 
  • Motorized vehicle that can carry less than 10 people including the driver other than sedan or station wagon with drive axle system (4×2) with cylinder capacity up to 1,500cc. 

3 Stages of Relaxation Taxes New Car Removed

  1. Starting March 2021, the PPnBM incentive is 100% of the tariff (free). 
  2. Then the second stage of PPnBM is 50% of the tariff. 
  3. Finally, the PPnBM incentive is 25% of the tariff.

Amount of PPnBM Based on Criteria

1. 10% rate

The 10% PPnBM rate applies to: 

  1. Motorized vehicles for the transport of 10-15 people including driver, with diesel/semi diesel, whether equipped with electric motor or not with all cylinder capacity. 
  2. Motor vehicles for the carriage of less than 10 people including drivers other than sedans or station wagons, with diesel/semi diesel, whether equipped with electric motors or not, with a single-axle drive system (4×2), with a cylinder fill capacity of up to 1,500cc. 
  3. Motorized vehicles for the transport of less than 10 people including drivers other than sedans or station wagons with diesel /semi diesel, either equipped with an electric motor or not with a single axle (4×2) system, with a cylinder capacity of up to 1,500cc. 

2. 20% rate

The 20% PPnBM rate applies to:

  1. Motorized vehicles for the transport of less than 10 people including drivers other than sedans or station wagons with a single axle (4×2) system with diesel/semi-diesel either equipped with a motor electric or not, with a cylinder capacity of more than 1,500cc-2,500cc. 
  2. Motorized vehicles for the transport of less than 10 people including drivers other than sedans or station wagons with a 1 axle drive system (4×2) with diesel/semi diesel whether equipped with an electric motor or not, with a cylinder capacity of more than 1,500cc-2,500cc. 
  3. Motorized vehicles with double cabins for passengers exceeding 3 people but less than 6 people including the driver and having an open/closed tub to transport goods. With diesel/semi-diesel whether equipped with electric motor or not, with 1 drive axle system (4×2) or with 2 drive axle system (4×4). All have a cylinder-filled capacity with a total mass of not more than 5 tons. 

3. 30% rate

The following are the criteria for vehicles that are subject to a 30% PPnBM rate: 

  1. Motor vehicles for the carriage of less than 10 persons including diesel/semi-diesel drivers whether equipped with electric motors or not. Cylinder capacity up to 1,500cc: – Sedan or station wagon; – Apart from sedans or station wagons with a two-axle (4×4) system. 
  2. Motorized vehicles for transporting less than 10 people including diesel/semi-driver diesel, whether equipped with an electric motor or not. Cylinder capacity up to 1,500cc: – Sedan or station wagon; – Apart from sedans or station wagons with a two-axle (4×4) system.

4. 40% rate

Criteria for vehicles subject to 40% PPnBM:

  1. Motorized vehicles for the transportation of less than 10 people including drivers other than sedans or station wagons with spark-ignition motors, whether equipped with electric motors or not with a single drive axle system ( 4×2). Cylinder capacity of more than 2,500cc-3000cc. 
  2. Motorized vehicles for the transport of less than 10 people including drivers with spark-ignition motors, whether equipped with electric motors or no. Cylinder capacity of more than 1,500cc-3000cc: – Sedan or station wagon; – Apart from sedans or station wagons with a 2-axle drive (4×4) system. 
  3. Motorized vehicles for transporting less than 10 people including diesel/semi-driver diesel, whether equipped with an electric motor or not. Cylinder capacity from 1,500cc-2,500cc: – Sedan or station wagon; – Apart from sedans or station wagons with a 2-axle drive (4×4) system. 

5. 50% rate

This special PPnBM rate of 50% applies to all types of special vehicles made for golf.

6. Rate 60%

This 60% rate applies to motorized vehicles with a cylinder capacity of more than 250-500cc: 

  • Motorcycles (including mopeds) and bicycles equipped with additional motors with or without side-pair carriages, including the side-pair carriages themselves. 
  • Special vehicles made for above-mentioned travel snow, beaches, mountains and similar vehicles. 

7. Rate 125% 

Criteria for vehicles subject to 125% tariff: 

  1. Motorized vehicles for the transportation of less than 10 people including drivers with spark-ignition engines, whether equipped with electric motors or not. Cylinder capacity of more than 3000cc: – Sedan or station wagon; – Apart from sedans or station wagons with a single drive axle (4×2) system; – Apart from sedans or station wagons with a 2-axle drive (4×4) system. 
  2. Motorized vehicles transporting less than 10 people including diesel/semi-diesel drivers , whether it is equipped with an electric motor or not. Cylinder capacity of more than 2,500cc: – Sedan or station wagon; – Apart from sedans or station wagons with a single drive axle (4×2) system; – Apart from sedans or station wagons with a 2-axle drive (4×4) system. 
  3. Two-wheeled motorized vehicles with a cylinder capacity of more than 500cc: Motorcycles (including mopeds) and bicycles equipped with additional motors with or without side-carriage, including side-carriage. 
  4. A caravan-type trailer or semi-trailer for housing or camp.