Smart tolling for vehicles is provided. A toll advertisement message (TAM) is received by a vehicle, broadcast from a road-side unit (RSU) via V2X communication, the TAM defining a plurality of toll road tariff data elements, each of the toll road tariff data elements specifying a set of tolling factors indexed by a unique toll context identifier. Roadway usage of the vehicle is determined. A charge for the roadway usage is determined according to the set of tolling factors of the TAM. A toll usage message (TUM) is sent via the V2X communication, the TUM indicating, to the RSU, the tariff for the roadway usage of the vehicle.