The short answer
Excise is a fixed amount per car and depends on engine size, age and drive type, not price. Under the 2026 TARIK tariff a used car up to 2000 cc pays €400 / €600 / €700 (up to 8, 9 and 10 years), the same for petrol and diesel. Hybrids pay €10, new electric cars nothing. On top come 10 % duty and 18 % VAT.
The essentials
- Excise follows engine size, age and drive type, not price.
- Petrol and diesel pay the same; hybrids only €10.
- The 18 % VAT is charged on the excise too.
How excise is calculated
Excise on cars is a fixed amount per vehicle, set in the TARIK customs tariff of Kosovo Customs. What you paid for the car does not matter. What counts is:
- The drive: combustion (petrol, diesel, gas), hybrid or electric.
- Engine size: up to 2000 cc, 2001 to 3000 cc or above 3000 cc.
- New or used: a car that was never registered pays less.
- Age for used cars: up to 8 years, 9 years or 10 years.
Excise is paid at customs together with the 10 % duty and the 18 % VAT. VAT is charged on the customs value plus duty and excise, so the excise is taxed as well.
The table for used cars
| Engine size | Up to 8 years | 9 years | 10 years |
|---|---|---|---|
| Up to 2000 cc | €400 | €600 | €700 |
| 2001 to 3000 cc | €400 | €600 | €800 |
| Above 3000 cc | €1,000 | €1,500 | €1,800 |
Up to 3000 cc the amounts are almost the same; only in the tenth year does the larger engine pay a little more. Above 3000 cc the excise is about two and a half times as high. With age it rises in the ninth and tenth year.
New cars, hybrids and electric cars
| Car | Excise |
|---|---|
| New, up to 2000 cc | €0 |
| New, 2001 to 3000 cc | €300 |
| New, above 3000 cc | €800 |
| Hybrid, any engine size and age | €10 |
| Electric, new | €0 |
| Electric, used | €400 / €600 / €700 |
A hybrid is a car with both a combustion engine and an electric motor for propulsion, plug-in or not. Whether a model with a light 48-volt system (mild hybrid) counts is decided by customs from the vehicle papers; ask a customs agent before buying. No homologation is needed for new cars with a certificate of conformity or for used cars that were registered in the EU, Switzerland or Norway (Law 08/L-004).
Worked examples
| Car | Excise | Duty, excise and VAT |
|---|---|---|
| Golf 1.6 diesel, 7 years, €9,000 | €400 | €3,154 |
| Audi A4 2.0 petrol, 9 years, €11,000 | €600 | €3,986 |
| BMW 530d 3.0, 10 years, €14,000 | €800 | €5,116 |
| Mercedes S 500 4.7, 6 years, €35,000 | €1,000 | €11,610 |
| Toyota C-HR hybrid 1.8, 5 years, €16,000 | €10 | €4,780 |
| VW ID.3 electric, 3 years, €18,000 | €400 | €5,836 |
For the Golf the excise is €400, but all charges together come to €3,154. Most of it is duty and VAT, which grow with the price. Excise matters most for engines above 3000 cc and for older cars.
Diesel or petrol
There is no difference in excise. Diesel pays off if you drive many kilometres a year, because it uses less fuel; for little city driving petrol usually works out cheaper overall. The full sum is in diesel in Kosovo and what a car costs per year.
When the excise changes
- With age: a car that moves from its eighth into its ninth year pays more. Charges are set on the day the customs declaration is accepted, not the day of purchase (Customs Code, Art. 49). For the import limit customs counts by the year of first registration; for a car on the edge of a band, ask a customs agent.
- With the tariff: customs republishes TARIK every year from 1 January. The car amounts were the same in 2024, 2025 and 2026, but check them before a big purchase.
- With policy: in the government programme of 13 September 2026 the Prime Minister announced the removal of the 10 % duty on cars from the EU. That concerns the duty, not the excise, and was not in force as of 3 October 2026.
Do not work out the excise on its own. The customs calculator combines price, engine size, year and fuel and gives you the total cost from the same table.
Frequently asked questions
Does a diesel pay more excise than a petrol car?
No. In the 2026 TARIK tariff the amounts for petrol and diesel cars are identical for every engine size and age. The difference comes from purchase price, consumption and fuel price, not from customs.
How much excise does a hybrid pay?
€10, regardless of engine size and age, new or used, plug-in or not (TARIK, headings 8703 40 to 70). The 10 % duty and 18 % VAT apply as for other cars.
Do electric cars pay excise?
New ones do not. Used ones do: €400 / €600 / €700 by age, like a petrol car up to 2000 cc (TARIK 8703 80). Duty and VAT apply to electric cars as well.
Is VAT charged on the excise as well?
Yes. The VAT base on import is the customs value plus duty and excise (VAT Law, Art. 25). So €400 of excise actually costs you €472.
How much excise does a new car pay?
A new, never registered car pays €0 up to 2000 cc, €300 from 2001 to 3000 cc and €800 above 3000 cc. For new cars the law also requires the certificate of conformity (Law on Vehicles, Art. 44).
Sources
Checked against the sources below. Rules can change: in individual cases the responsible authority decides.
- Dogana e Kosovës: Tarifa e integruar TARIK, versioni 01.01.2026 (pozicioni 8703) · Jan 2026
- Ligji nr. 05/L-037 për TVSH-në
- Ligji nr. 05/L-132 për automjete (Gazeta Zyrtare) · May 2017
- Kodi nr. 08/L-247 Doganor dhe i Akcizave · May 2024
- Ligji nr. 08/L-004 për ndryshimin e Ligjit për automjete (përjashtimet nga homologimi) · Aug 2021
- Kryeministri: Ekspozeja për programin qeveritar (heqja e doganës për veturat nga BE-ja, paralajmërim) · Sep 2026