Motor Vehicles Tax Act No. 22 of 1994
This is a one-off payment paid on new and imported second hand vehicles in addition to the duties at the Port.
| Class or Description of Motor Vehicle |
Percentage of Market Value
|
| Up to and including 1200 cc
|
5%
|
| 1201 cc up to and including 2000 cc |
10%
|
| Exceeding 2000 cc |
15%
|
| New cars 1201 cc up to and including 2000 cc |
5%
|
| Commercial |
2.5%
|
| Dual purpose (Commercial & any other use) |
10%
|
| Other |
2.5%
|
|