[1] Queensland road tax is based on the number of cylinders or rotors the vehicle's engine has.
New South Wales road tax is paid based on the vehicle's tare weight.
[2] Every year, the plate number owner has to pay the annual road tax contribution.
A supplementary annual fee has to be paid for cars that run on LPG/CNG (0-799cc: €84/year, 800–2,499cc; €148/year and >2,500cc: €208/year) to compensate financial loss for the state due to the absence of excise at the pump.
In addition, each state may impose a Vehicle Property Tax (Imposto sobre a Propriedade de Veículos Automotores), with a rate up to 4%.
[4] The Costa Rican car property tax, commonly referred to as Marchamo, is among the highest in Latin America, with rates that can go up to 3.5% of the fiscal value of the vehicle yearly.
[5][6] In France, the vignette was abolished for private vehicles in 2001 and was replaced by a tax on toll-road operators[7] at a rate of €6.85 per 1,000 kilometres travelled.
[10] In Hong Kong, the licence fee is according to the category (passenger cars, goods vehicles, taxis, etc.)
Due to this reason, some manufacturers provide only the 1500 cc version of their compact cars to Hong Kong market such as Toyota Corolla and Nissan Tiida.
[citation needed] In India, road tax is imposed by the respective state governments (lifetime and also annual for commercial vehicles) also, further there could be toll for specific usage of roads (charge depends on distance, type, etc.).
There is proposal to have uniform rules and also tariffs across the country in line with the government's initiative of having "One Nation-One Tax".
In these days, in India there is a movement called "Digital India" in which every type of work related to every department is getting digitalized and "Ministry of Road Transport & Highways" has created a portal called "Vahan" for online road tax payment to ease the pain of paying of taxes to the government in offline mode.
The determination of whether the vehicle is for business or personal use has been added, similar to the engine displacement regulations: The following is the tax rates for passenger vehicles used for both personal and business use, incremented by 500 cc engine displacement.
In the Netherlands, a tax is applied to the vehicle based on its weight and fuel type, and the region.
[21] Electric vehicles and classic cars over forty years old are exempt from road tax.
The owner has to pay tax before the renewal date or April 15 of every fiscal year, whichever comes first.
[26] Non exempt vehicles using fuels not taxed at source (such as Diesel & Hydrogen), or over 3500kg Gross Laden Weight pay road user charges (RUC) by distance travelled and vehicle weight & configuration band.
These are publicly owned, and a per use fee is collected via an electronic free flow tolling system (Number plate detection).
A Clean Car Standard is in place, which charges fees to importers of road vehicles which exceed a defined fleet average emissions value.
The fee is calculated according to the vehicle's tax group, kerb weight, emissions (CO2 and NOx) and engine volume.
For example, the owner of a vehicle that has a cubic capacity of 4000 cc will have to pay 5800 RON per year, compared to 480 RON per year owed by someone who owns a pickup truck (also a Utility Vehicle) with the same cubic capacity of 4000.
Many passenger cars (especially SUVs) can easily be modified to fit this requirement by installing a barrier between the trunk area and the back seats.
[33] On top of paying an annual Vehicle Property Tax, all vehicles that travel outside of city limits must pay the "Rovinieta", including internationally registered vehicles that travel temporarily on Romanian roads which ranges from 28 Euros a year for passenger cars to 1210 Euros for Trucks that have a Maximum Authorized Mass greater than 12 t and more than 4 axles.
[37] Vehicles that are not used or kept on public roads must be the subject of a Statutory Off-Road Notification (SORN) if they are unlicensed.
[38] In 1937, the direct relationship that existed between the tax and government expenditure on public roads was cut, the proceeds being treated as general taxation.
Chicago,[44] Evanston,[45] Skokie,[46] and a number of suburbs in Chicagoland have their own annual vehicle registration fee.
[47] More than forty municipalities in Illinois, mostly in Chicagoland, have eliminated or suspended vehicle registration programs since 1990.
In Massachusetts, the excise tax is billed separately from registration fees, by the town or city in which the vehicle is registered, and was set at the rate of $25 per $1,000 of valuation by a 1980 law called Proposition 2½.
[48] The towns and cities are required by state law to bill and collect the excise tax.
These fees are collected by the state of Wisconsin on behalf of the counties and municipalities at the time of registration renewal.