Tax for freight vehicles registered in the Republic of Lithuania

When presenting a Class N2, N3, or O4 vehicle, or an N3 + O4 vehicle combination, for a mandatory technical inspection, the operator must submit a properly completed document certifying that the prescribed vehicle fee has been paid.

On April 8, 2026, the Government of the Republic of Lithuania adopted Resolution No. 238 “On the Implementation of the Law on Roads of the Republic of Lithuania,” which approved the Description of the Procedure for Determining the Amounts of the Tax on Freight Vehicles Registered in the Republic of Lithuania and for the Payment, Administration, and Supervision of This Tax (more>>).

Pursuant to Letter No. 15B-2778 of the Lithuanian Transport Safety Administration dated April 15, 2026, “Regarding the Control of the Tax on Freight Vehicles Registered in the Republic of Lithuania,” the fee for freight vehicles registered in the Republic of Lithuania must be paid for Class N2 and N3 road vehicles with a gross vehicle weight (maximum permissible weight) of 12 metric tons or more (inclusive),including special-purpose vehicles, Class O4 trailers and semi-trailers, and N3 + O4 road freight vehicle combinations, with the exception of the vehicles specified in Article171 (4)(1)–(3) of the Law on Roads of the Republic of Lithuania:

1) freight vehicles or vehicle combinations operated by the Ministry of the Interior and agencies under the jurisdiction of the Minister of the Interior;

2) for cargo vehicles specially adapted for use by persons with disabilities, owned by municipal administrations and organizations for persons with disabilities;

3) for cargo vehicles or vehicle combinations belonging to the national defense system of the Republic of Lithuania.

Vehicle operators pay the fee separately for each vehicle, with the exception of the fee for the N3+O4 road freight vehicle combination intended for combined transport (with a maximum permissible mass of 40 to 42 metric tons (vehicle) when transporting one or more combined transport units (semi-trailers, demountable bodies, and containers with a total maximum length not exceeding 45 feet), or a maximum permissible mass of 40 to 44 metric tons when transported by a three-axle tractor with a two-axle or three-axle semi-trailer carrying one or more combined transport units (semi-trailers, swap bodies, and containers with a total maximum length not exceeding 45 feet). In the latter case, the fee is payable for the entire combination.

The tax amount is calculated as follows:

­- for motor vehicles and trailers—based on the maximum technically permissible loaded mass of the vehicle as indicated in the vehicle registration certificate (Section F.1 of the registration certificate) or the maximum permissible loaded mass of the vehicle when operated in the country of registration, (Section F.2) (whichever is lower);

­- for semi-trailers – based on the maximum permissible total axle load of the semi-trailer as established by the Minister of Transport (more>>) or the maximum technically permissible portion of the loaded vehicle’s mass allocated to the semi-trailer’s axles as recorded in the registration certificate (vehicle user’s certificate) (Section F.5) (whichever is lower)

  • The “Vehicle Tax” fee, paid into the State Tax Inspectorate’s collection accounts to fund the program, must be paid before the vehicle’s mandatory technical inspection and is verified during that inspection.
  • The fee is paid annually, but not for a calendar year; rather, it is calculated from the date of one mandatory vehicle inspection to the date of the next mandatory vehicle inspection. If a vehicle is presented for a mandatory technical inspection before the end of the period for which the tax has been paid, the amount of tax due is calculated using the following formula:

M – the amount of tax due; 

K – the amount of the tax; 

m – the number of months that have elapsed since the date of the last mandatory technical inspection, including the current calendar month. 

  • When presenting a vehicle for a mandatory technical inspection, documents confirming payment of the fee must be submitted. If a copy of the document confirming payment of the fee or a payment order made via an electronic banking system is submitted, it must be signed by the vehicle owner or an authorized representative.It is not necessary to submit this document if the Centralized Technical Inspection Database (hereinafter “CTADB”) contains a record from the State Tax Inspectorate confirming that the fee has been paid. If the CTADB contains data confirming that the fee has been paid, but the data and information provided by the vehicle owner differ from the data in the CTADB, the CTADB data shall prevail.
  • If a technical inspection inspector determines that the fee has not been paid or that an amount less than the required amount has been paid, shall record this in the CTADB and issue a mandatory vehicle technical inspection results report with a negative conclusion, specifying the reason that the fee has not been paid or has been paid incorrectly. 
  • The tax on freight vehicles registered in the Republic of Lithuania is non-refundable to vehicle owners, except for any overpayment resulting from the payment of an amount greater than the prescribed tax.
  • When presenting vehicles for mandatory technical inspection for which this fee is waived pursuant to Article171(4) of the Law on Roads of the Republic of Lithuania, documents must be submitted confirming that the vehicle belongs to the relevant institutions or organizations.

The vehicle tax payment document must include the following:

  • taxpayer's name (first name and last name of an individual, or name and legal entity code of a legal entity); 
  • tax name and payment code 7820;  
  • the vehicle's license plate number or vehicle identification number (VIN) and the amount of the fee;
  • If the tax is paid on behalf of another natural or legal person (the taxpayer), an extended payment order form must be completed, which, in addition to the information specified in paragraph 5 of this description, must include the name of the taxpayer on whose behalf the payment is being made (first and last name of the individual or name and legal entity code of the legal entity).

NOTES:

Refund of incorrectly paid (overpaid) taxes:

  • If a tax has been overpaid, the mandatory vehicleinspectioncompany shall, at the request of the vehicle operator, issue a certificate specifying the amount to be refunded and the reasons for the refund. The refundable amount of the fee specified in the certificate shall be refunded by the State Tax Inspectorate, into whose revenue collection accounts the fee was paid, upon a written request from the vehicle owner, in accordance with the procedure established by the Law on Tax Administration of the Republic of Lithuania.
  • Please send requests for tax overpayment refunds to buhalterija@tuv-nord.lt. A certificate is issued separately for each vehicle. The company’s accounting department reviews the requests and issues the certificates. There is a fee for issuing certificates. Accepted payment methods for certificates are:

       – payment at the cashier's desk of the vehicle inspection station;

       – Payment by bank transfer based on a pro forma invoice.

Since 2016, when making a SEPA payment, the vehicle's license plate number must be included in the additional payment details. 

You can find more information about SEPA payment options in the information provided by the Bank of Lithuania. 

Tax payment documents that do not include the required information will not be accepted. 

State Tax Inspectorate collection accounts: 

Contacts

TUV NORD Lithuania administration
+370 633 93000

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