The Motor Vehicle Tax Act provides for a motor vehicle tax and a vehicle registration fee.
Motor vehicle tax
- Paid for a calendar year.
- Paid by owner or authorised user (if the owner of the vehicle is a lessor or a non-resident natural or legal person).
- Administered by the Estonian Tax and Customs Board (ETCB).
Registration fee
Paid upon first registration.
The first change of ownership of a vehicle that has already been registered is also subject to payment, if the registration fee has not been paid earlier.
- Paid by the person entering the vehicle in the register.
- Administered by the Estonian Transport Administration.
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As at 1 January, vehicle is registered in the motor register
The Estonian Tax and Customs Board (ETCB) will issue a tax notice for payment of motor vehicle tax to a person who is the owner or authorised user of a motor vehicle as at 1 January.
The tax notice will be issued by 15 February at the latest in the e-services environment e-MTA, where the calculation of the tax is available as well.
Motor vehicle tax must be paid in two instalments during the year:
- half of the amount of tax by 15 June and
- the remaining by 15 December.
The tax amount can be paid in full by 15 June.
Last updated on 29.10.2025
Last updated: 15.06.2026