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.
Motor vehicle tax handbook
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Vehicle data from the Motor Register of the Transport Administration
The Transport Administration submits to the ETCB the information necessary for calculating the tax rates and exemptions provided for in §§ 11–15 of the Motor Vehicle Tax Act:
1. General data of the owner or authorised user of a motor vehicle
The data relating to the owner or authorised user (name, personal identification code, date of birth) help to link the person with a vehicle to determine the amount of tax.
2. Data to identify a motor vehicle
Such data is, for example, the VIN and registration number of a vehicle.
3. Technical data of motor vehicle
The technical data required to calculate the motor vehicle tax are the age of a vehicle, engine capacity, specific emissions of CO2 and the methodology for measuring it, mass, kilowatts, the indication "NOVC-HEV" (Not-Off-Vehicle Charging Hybrid Electric vehicle) or "OVC-HEV" (Off-Vehicle Charging Hybrid Electric Vehicle), the indication of special conditions (motor caravan).
Check your vehicle data in the motor register so that the data on which the tax calculation is based is correct.
Vehicle data in the motor register
If you have any questions about your vehicle details or would like to correct them, please contact the Transport Administration:
Last updated on 30.10.2025
Last updated: 06.08.2026