This is an annual tax on motor vehicles, the amount of which depends on a number of factors, most notably the engine’s cylinder capacity or the carbon dioxide (CO2) emissions depending on the year of the vehicle’s 1st registration in Greece/EU/EEA.

Exemption from Passenger Car Registration Fees
Persons with disabilities of certain categories are entitled to an exemption from the annual payment of registration fees for their vehicle.
To see if you fall into one of the exempt categories, read the “Q&A MANUAL ON IAPR’s TAX MATTERS (ATHENS, MAY 2023).”
The right of exemption may also be granted to the person exercising parental care or guardianship of a disabled minor until he reaches adulthood. The exemption concerns a single vehicle, even if this person exercises parental care or guardianship of more than one disabled minor.

Terms and conditions for exemption from registration fees:

• Ownership of the vehicle must belong 100% to the person with disability or to the person exercising parental care or guardianship (until the disabled minor reaches adulthood).
• Exemption from registration fees is granted for a single private-use passenger vehicle.
• The passenger vehicle must have a cylinder capacity of up to 1,650 c.c.

Note:
Exceptionally, passenger vehicles may have a cylinder capacity over 1,650 cubic centimeters, if the disabled person has total paralysis of the lower limbs or bilateral amputation of those.
Specifically:
•    up to 2,650 c.c. if the disability rate is 80% or more.
•    up to 3,650 c.c. if the disability rate is 100%.

Exemption from registration fees is granted only with the issuance of a relevant decision by the Head of the competent Tax Office and concerns the years following its issuance and for the number of years specified on a case-by-case basis or an opinion of the health committee of the Disability Certification Center (KE.P.A.), or opinion of the Supreme Health Committees of the Army (A.S.Y.E.), the Navy (A.N.Y.E.), the Air Force (AAYE), the Hellenic Police or the Fire Brigade.

Exception:
New vehicles are also exempted for their first year of registration.

Required Supporting Documents
In order to be granted the exemption from registration fees, the following supporting documents must be submitted to the competent Tax Office:

• Application requesting exemption from registration fees.
• Vehicle registration.
• Solemn declaration that you do not have another vehicle that has been granted a registration fees exemption.
• For the uniformed (Law 490/1976) who became disabled in the line of duty and because of it: Medical opinion of the Supreme Health Committees of the Army (A.S.Y.E.), of the Navy (A.N.Y.E.), of the Air Force (A.A.Y.E.), the Hellenic Police and the Fire Brigade.
• For citizens: Disability Certification Opinion from a Primary or Secondary Health Committee of the KE.P.A. or of A.S.Y.E.
• Solemn declaration that you have not appealed to the Secondary Health Committee of the KE.P.A.
• Medical certificate from a competent health committee regarding the results of an examination for the granting of registration fees exemption (usually written in the body of the Opinion).

After examining the case-by-case supporting documents, the relevant decision is issued by the Head of the Tax Office.
The submission of the exemption request as well as the required supporting documents can be done digitally, through the “My Requests” platform on the digital portal myAADE.

Note:
If you are a disabled citizen of a member state of the European Union and reside in Greece, you are requested to provide additional supporting documents which relate to your identity and citizenship, place of residence and work details.