The Estonian Tax and Customs Board (ETCB) reminds owners and authorised users of vehicles that Monday 15 December is the due date for the second instalment of motor vehicle tax.

The due date for motor vehicle tax for families with children and for owners of vehicles with reduced tax periods is indicated in the recently sent new tax notices.

The amount and calculation of motor vehicle tax can be checked in the e-services environment e-MTA, by navigating to Taxes – Motor vehicle tax – Motor vehicle tax notices. Due to widespread scam messages, the ETCB recommends signing in to the e-MTA e-services environment only through the ETCB’s official website by selecting “E-services”.

Whether the prepayment account has sufficient funds for the payment of the second instalment can be checked in the e-services environment. If necessary, money can be transferred to the prepayment account or the tax can be paid by bank transfer using the reference number indicated in the tax notice. If sufficient funds are available in the prepayment account, the tax will be paid automatically on the day after the due date.

It is important to keep in mind that the due date of 15 December does not apply to vehicle owners whose tax liability was recently recalculated in connection with the tax reduction for families with children or deletion of a vehicle from the motor register. The ETCB transferred the entire amount previously paid to the prepayment account in the e-services environment. The new tax notice includes the reduced tax amount and the new due date. To calculate the amount to be paid, check the funds in the prepayment account. If the amount of future liabilities is less than the amount in the prepayment account, no additional funds need to be transferred to the prepayment account.

If it is not possible to pay the tax liability by the due date, the ETCB recommends applying for payment of tax arrears in instalments in the e-services environment. In this case, the amount of tax can be paid in instalments, but interest is added to it. More information on the rescheduling of tax arrears for private customers and companies can be found on the website of the ETCB.

Information on the payment of motor vehicle tax, special provisions and answers to frequently asked questions can be found on the website of the ETCB.

Selection of frequently asked questions

  • Does the new owner of a vehicle have to pay the tax from the date of purchase of the vehicle? 
    The tax liability lies with the person who was the owner of the vehicle on 1 January. If you have sold your vehicle in Estonia during the year, the obligation to pay the annual tax does not transfer to the new owner. The new owner will become liable for tax next year.
  • How can I check the amount and details of my tax arrears? 
    You can check any outstanding arrears, as well as future tax obligations, by signing into the e-services environment. You can also check for any outstanding arrears by entering your personal identification code or registration code in the Inquiry of arrears.
  • Why do I have tax arrears when I have made payments on time? 
    If you have transferred money to the prepayment account to cover a tax liability with a due date in the future, it may have happened that some of it was used to cover claims with an earlier due date. In the e-services environment you can check both future tax liabilities and funds in the prepayment account.
  • Where can I find instructions for making a payment in the e-services environment?
    Information on the payment of taxes can be found on the website of the ETCB.
  • What happens if I don't have access to the e-services environment?
    It is possible to sign in to the e-services environment using an ID-card, Mobile-ID or Smart-ID. Taxes can also be paid by bank transfer. On the tax notice you will find the account numbers of the ETCB and the reference number of your personal prepayment account. If you do not have a valid means of authentication, we recommend that you contact the Police and Border Guard Board to update your PIN codes or apply for a new means of authentication. If you have difficulties signing in to the e-services environment, we recommend that you contact a trusted loved one for help or visit the nearest ETCB service bureau. More information on the payment of taxes can be found on the website of the ETCB.
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