In addition to taxation paid as excise duty on fuels used in transport, transport taxation also consists of the one-time car tax paid upon registration and the annual vehicle tax.
The transport taxes are levied primarily for the purpose of supporting central government finances. The taxation also takes environmental factors into consideration, with emissions affecting the level of tax.
One important goal in implementing the environmentally based taxation is technological neutrality: the aim is not to promote any specific vehicular technology via taxation, but instead to promote the more widespread use of all low-emission vehicle and fuel technologies.
In 2019, the amount collected in registration-based car taxes was EUR 892 million, and in annual vehicle taxes EUR 1,150 million. The current focus in transport taxation is on levying taxes related to usage, because approximately 60% of the income from road user taxes comes from the taxation of fuels.