Road tax 2026/27

Smart Fortwo road tax in 2026/27

Road tax (VED) on a Smart Fortwo in 2026/27 depends on when it was first registered. One first registered between 1 March 2001 and 31 March 2017 pays by CO2 band: across the 122 versions in the Vehicle Certification Agency's CO2 database from 2006 to 2016, that is £20 (band A) to £200 (band E) for 12 months, most often £35 (band C). One first registered from 1 April 2017 pays the £200 standard rate each year after its first (plus £440 a year in years 2 to 6 if its list price was over £40,000, or £50,000 for an electric car registered from 1 April 2025). Cars first registered before March 2001 pay by engine size: £230 up to 1,549cc, £375 above.

Check what a specific car really costs to own

Data to 2026-04-01 · Page updated 2026-09-28 · Publisher: 73 Auto

Cheapest 2001–2017 version: £20; band A, 86g/km, listed 2012
Typical 2001–2017 version: £35; median of 122 versions
Registered from April 2017: £200; standard rate, 2026/27

Which Smart Fortwo is cheapest to tax

99% of the Smart Fortwo versions sold between 2006 and 2016 pay less than the £200 a newer car pays, because their CO2 figure puts them in a band below it. The cheapest listed was the fortwo cabrio Model Year 2012 fortwo cabrio 54 bhp cdi with Softip & 15 inch rear wheels (799cc diesel, 5 AMT) at 86g/km (£20); the dearest the fortwo cabrio Crossblade (599cc petrol, A6) at 136g/km (£200).

Of the 53,479 Smart Fortwos licensed in the UK at 31 December 2025 (DfT), 78% were first used between 2002 and 2016 and so pay by CO2 band, 13% from 2018 onwards and pay the flat rate, and 0% before 2001, taxed by engine size; the remaining 9% were first used in 2001 or 2017, when the rules changed part-way through the year.

Smart Fortwo tax by CO2 band (cars registered March 2001 to March 2017)

Smart Fortwo versions by VED band and 2026/27 annual rate
Band	CO2	2026/27, 12 months	Versions	Share
Band A	up to 100g/km	£20	41	34%
Band B	101–110g/km	£20	8	7%
Band C	111–120g/km	£35	52	43%
Band D	121–130g/km	£170	20	16%
Band E	131–140g/km	£200	1	1%

Band K also covers cars over 225g/km first registered before 23 March 2006. Versions counted from VCA snapshots; a version listed across that date is counted once for each band it can fall in.

Smart Fortwo tax by engine and fuel

Smart Fortwo 2026/27 VED by engine size and fuel, cars registered 2001–2017
Engine	Listed	CO2	Bands	2026/27 VED
1.0 litre petrol	2008–2016	93–124g/km	A, B, C, D	£20 to £170
0.7 litre petrol	2006–2008	113–127g/km	C, D	£35 to £170
0.8 litre diesel	2009–2014	86–88g/km	A	£20
0.9 litre petrol	2015–2016	97–99g/km	A	£20
0.8 litre petrol	2009–2010	103–105g/km	B	£20
0.6 litre petrol	2006	136g/km	E	£200

Engine sizes rounded to the nearest 0.1 litre.

Smart Fortwo tax by year it was sold

Versions in the VCA database each year, taxed as if first registered then. Use the year on the V5C to narrow the range, then the CO2 figure to find the exact band.

Smart Fortwo 2026/27 VED range by the year the version was on sale
On sale	Versions	CO2	2026/27 VED	Most common
2016	8	93–99g/km	£20	£20 (A)
2015	3	93–97g/km	£20	£20 (A)
2014	9	87–120g/km	£20 to £35	£35 (C)
2013	24	86–120g/km	£20 to £35	£20 (A)
2012	14	86–120g/km	£20 to £35	£20 (A)
2010	27	88–124g/km	£20 to £170	£35 (C)
2009	13	88–124g/km	£20 to £170	£35 (C)
2008	25	112–127g/km	£35 to £170	£35 (C)
2007	16	113–127g/km	£35 to £170	£35 (C)
2006	21	113–136g/km	£35 to £200	£35 (C)

VCA snapshots from July 2001 to August 2016; the August 2011 snapshot is published only as a spreadsheet and is not used, so 2011 counts only versions listed both before and after it.

Smart Fortwo registered from April 2017

The Smart Fortwo was last listed in the VCA database in September 2021, so it is no longer sold new. A used one first registered from 1 April 2017 pays the £200 standard rate, plus the Expensive Car Supplement if it applies.

Whether a particular Smart Fortwo pays the £440 Expensive Car Supplement depends on its original list price including options; 73 Auto's list-price reference does not confirm enough Smart Fortwo prices to say how many versions do. A registration check shows it for a specific car.

At a glance

Smart Fortwo road tax in 2026/27 by first-registration date
Figure	Value	Basis
Before 1 March 2001	£230 up to 1,549cc, £375 above	engine size (V5C)
1 March 2001 – 31 March 2017	£20 to £200	CO2 band, see tables above
From 1 April 2017	£200	standard rate after the first year
Expensive Car Supplement	+£440	from 1 April 2017, list price over £40,000 (£50,000 electric from April 2025), years 2–6

Limitations

Rates are the 2026/27 rates for a 12-month licence taken out from 2026-04-01; paying monthly or for six months costs slightly more. The CO2 figure is the official type-approval figure the VCA published when each version was on sale, which is normally the figure on the V5C, but a car's own V5C is what DVLA uses. Some versions were sold under a different model name (for example estate or MPV variants), and the VCA's list does not say how many of each were sold, so the version counts are not a guide to how common each band is on the road. The Expensive Car Supplement depends on the original list price including options, which the VCA list does not carry. Figures are calculated with 73 Auto's VED engine from the DVLA rate tables.

See the exact tax on a specific Smart Fortwo

Enter the registration: we read its real CO2 figure and first-registration date from DVLA and DVSA and show the tax it pays, with its other running costs. Your first check is free and shows the vehicle summary and its headline ownership cost. The category-by-category breakdown is part of a paid check.

UK number plate or 17-character VIN

Where these figures come from

Car fuel data, CO2 and vehicle tax tools: archived database snapshots (15 snapshots, 2001–2016) — Vehicle Certification Agency. Crown copyright, Open Government Licence v3.0.
Car fuel data, CO2 and vehicle tax tools: WLTP database snapshots (2020 to the live database of 2026-09-28) — Vehicle Certification Agency. Crown copyright, Open Government Licence v3.0.
Vehicle Excise Duty rates 2026/27 (V149), as implemented in 73 Auto's VED engine — DVLA (GOV.UK). Open Government Licence v3.0.
Licensed cars by year of first use (VEH0124) — Department for Transport and DVLA. Open Government Licence v3.0.
Tax per version, ranges and shares (73 Auto calculation with its VED engine) — 73 Auto. Derived figures.
Original list prices behind the Expensive Car Supplement status (73 Auto list-price reference) — 73 Auto. Derived figures.

Figures labelled as 73 Auto estimates are our own analysis of these sources, set out in the methodology and data sources. To report a factual error, see corrections.