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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Motor vehicle with temporarily deleted or suspended registration
If a vehicle is temporarily deleted or suspended from the motor register as of 1 January, motor vehicle tax will not be imposed, and no tax notice will be issued.
If the temporary deletion of a motor vehicle is terminated, the deadline for the temporary deletion expires, or the registration is restored, the vehicle will be subject to motor vehicle tax in accordance with clause 3 of subsection 1 of § 6 of the Motor Vehicle Tax Act.
The tax liability is calculated proportionally for the days remaining until the end of the current tax period, starting from the day following registration entry.
Example
If a vehicle is temporarily deleted from the motor register on 25 December and the entry is restored on 20 January of the following calendar year, the motor vehicle tax will not apply to the vehicle for the entire period of taxation, but rather for a period that is 20 days shorter, i.e. from 21 January until the end of the year.
If a vehicle is registered in the motor register as of 1 January but is temporarily deleted or suspended from the register during the year, the law stipulates that this does not affect the amount of the tax, and the tax will not be refunded.
The Transport Administration points out that if a vehicle has been temporarily deleted from the motor register and vehicle owner does not want to put it back into use yet, the temporary deletion of the vehicle must be extended before the deletion expires. You can conveniently check your vehicle data and extend temporary deletion in the e-services environment of the Transport Administration.
NB! On 1 January 2027, a provision of the Act enters into force under which motor vehicles with suspended registration in the motor register are also subject to motor vehicle tax.
Transfer of ownership of a vehicle with temporarily deleted registration
If, during a calendar year, a vehicle that has been temporarily deleted from the motor register is transferred in Estonia and no tax has been imposed on it at the start of the tax period (as of 1 January), and the vehicle’s registration is restored after the transfer of ownership, a tax liability arises:
- for the person who was listed in the motor register as the owner of the vehicle on the day the temporary deletion was terminated, if the change of ownership is not registered on the same day;
- for the new owner, if the end of the temporary deletion and the change of ownership are registered in the motor register on the same day.
Last updated on 26.05.2026
Last updated: 15.06.2026