Motor vehicle tax

The Motor Vehicle Tax Act entered into force on 1 January 2025. Motor vehicle tax (also known as car tax) is a national tax paid by all owners or authorised users of motor vehicles registered in the motor register each calendar year.
The Transport Administration identified vehicles that will soon be automatically removed from the register

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Transfer of a vehicleInheriting a vehicle
Taxation of vehicles with suspended registration effective from 1 January 2027 Taxation of minibuses effective from 1 January 2026

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).
Mootorsõidukimaksu sõidukite kategooriad

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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 Useful links

Motor Vehicle Tax Act Taxation Act Road Traffic ActStatutes of the motor register

View tax notice

Pay tax in e-MTA

Motor vehicle tax calculator

Motor register

Motor vehicle tax handbook

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    Calculation of the age of a vehicle

    The age of all taxable vehicles is calculated by taking into account the date of first registration of the vehicle (in the world) indicated in the motor register and the age of the vehicle on the start date of a taxable period.

    Pursuant to subsection 2 of § 136 and subsection 1 of § 137 of the Act on the General Part of the Civil Code, a year is deemed to have been completed at 24:00 at the end of the day corresponding to the date of registration of the vehicle in the world.

    Examples on how category L motorcycle with different dates of first registration is taxed in 2026 and onwards

    Example A

    The date of first registration of the vehicle is 15 May 2014.

    • The vehicle turned 10 years old on 15 May 2024 at 24:00.
    • The vehicle turned 11 years old on 15 May 2025 at 24:00.
    • The vehicle turns 12 on 15 May 2026 at 24:00.

    On 1 January 2026, the age of the vehicle is 11 years.

    • If the vehicle is registered in Estonia for the first time on 12 February 2026, the age of the vehicle is 11 years.
    • If the vehicle is registered in Estonia for the first time on 12 September 2026, the age of the vehicle is 12 years.

    On 1 January 2027, the age of the vehicle is 12 years and the tax is determined pursuant to subsection 2 of § 11 of the Motor Vehicle Tax Act.

    Date of first registration in the world15 May 2014
    10 years reached15 May 2024
    20 years reached15 May 2034
    EntryAgeCompilation of a tax notice
    Tax assessment on 1 January 202611 yearsYes
    (subsection 2 of § 11 of Motor Vehicle Tax Act)
    Vehicle is registered in the Estonian motor register for the first time on 12 February 202611 yearsYes
    (subsection 2 of § 11 of Motor Vehicle Tax Act)
    Vehicle is registered in the Estonian motor register for the first time on 12 September 202612 yearsYes
    (subsection 2 of § 11 of Motor Vehicle Tax Act)
    Tax assessment on 1 January 203419 yearsYes
    (subsection 2 of § 11 of Motor Vehicle Tax Act)
    Tax assessment on 1 January 203520 yearsNo
    Example B

    The date of first registration of the vehicle is 15 May 2006.

    • The vehicle turns 20 on 15 May 2026 at 24:00.

    On 1 January 2026, the age of the vehicle is 19 years and the tax is determined pursuant to subsection 2 of § 11 of the Motor Vehicle Tax Act. 

    • If the vehicle is registered in Estonia for the first time on 12 February 2026, the age of the vehicle is 19 years and the tax is determined pursuant to subsection 2 of § 11 of the Motor Vehicle Tax Act.
    • If the vehicle is registered in Estonia for the first time on 12 September 2026, the age of the vehicle is 20 years and no tax is imposed on the vehicle, i.e. subsection 2 of § 11 of the Motor Vehicle Tax Act does not apply.

    On 1 January 2027, the vehicle is over 20 years old and will not be taxed. 

    Date of first registration in the world15 May 2006
    10 years reached15 May 2016
    20 years reached15 May 2026
    EntryAgeCompilation of a tax notice
    Tax assessment on 1 January 202619 yearsYes
    (subsection 2 of § 11 of Motor Vehicle Tax Act)
    Vehicle is registered in the Estonian motor register for the first time on 12 February 202619 yearsYes
    (subsection 2 of § 11 of Motor Vehicle Tax Act)
    Vehicle is registered in the Estonian motor register for the first time on 12 September 202620 yearsNo
    Tax assessment on 1 January 202720 yearsNo

    The Tax and Customs Board prepares and revokes tax notices on the basis of the Act in force and the guidelines of the legislator.

    Last updated on 21.01.2026

    If you need help

    Calculation and payment of motor vehicle tax

    Customer support of the Tax and Customs Board

    Consultation service for private customers Consultation service for business customers

    Vehicle data in the motor register and registration fee

    Please contact the Transport Administration.

    business client

    Last updated: 06.08.2026

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