1. Who has to pay ACT?
2. Which types of vehicles are taxed?
3. How to calculate your ACT?
4. When and how you have to pay for the ACT?
5. Frequently asked questions and answers

Who has to pay ACT?

Every company and entrepreneur that use the vehicle for business purposes.

Which types of vehicles are taxed?

According to classification:

• L1e to L7e – vehicles with less than 4 wheels (except those with less than 450kg),
• M1 – passengers car,
• M2 and M3 – bus,
• N1  to N3 – truck,
• O1 to O4 – trailers.

How to calculate your ACT?

ACT rate is based on annual tax rate (engine size (cm³) or maximum total weight) and the age of the vehicle. The older the vehicle is the bigger is the tax rate. This rate may be altered also according to the number of months during which the car was used for business purposes.

Chart to calculate annual tax rate.

When and how you have to pay for the ACT?

Users don’t need to announce the beginning of the use of business vehicle. They will declare it in annual tax declaration, which has to be submitted till 31^st day after the end of taxing period. Only those who pay more than 700 EUR has to pay in advance.

Annual circulation tax can be submitted online (through webpage of Financial Administration), personally or sent by post. 

Electronic form.

Frequently asked questions and answers

Who is responsible for paying the tax in specific cases, such as renting a car to another entrepreneur?
In this case, the entrepreneur who uses the vehicle is obliged to pay the road tax. More information at webpage of Financial Administration (only in Slovak).

How do I find out who the tax administrator is to me?
The tax administrator is determined by the registered office of the company or the permanent residence of the entrepreneur. More information at webpage of Financial Administration (only in Slovak).