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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Vehicle is registered in the motor register during the year
If a vehicle is registered in the motor register for the first time during a taxable period (year), the obligation to pay motor vehicle tax also arises, but at a lower rate. In such a case, the tax will be calculated proportionally for the days remaining until the end of the current year and the tax notice will be issued within 15 working days after the registration of the vehicle in the motor register.
Example
A vehicle is registered in the motor register on 10 December 2025.
The ETCB calculates motor vehicle tax for the vehicle as follows:
- for the year 2025 from the day following the date of registration of the vehicle (21 days in total) and the tax is due by 15 June 2026;
- for the year 2026 on the basis of the data in the motor register on 1 January 2026, and the tax must be paid in two instalments: by 15 June 2026 and 15 December 2026.
Last updated on 29.10.2025
Last updated: 15.06.2026