For 2026, the Tax and Customs Board issues tax notices to a total of 426 000 private persons and 70 000 legal persons, i.e. a total of 496 000 taxpayers, whose motor vehicle tax liability amounts to nearly 83,8 million euros this year.
Tax notices prepared using the motor register data of the Estonian Transport Administration are available in the e-services environment e-MTA. 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-services environment only through the ETCB’s official website www.emta.ee by selecting “E-services”.
Head of the ETCB’s Income Tax Department, Madis Laas, points out that tax notices contain the amount of the annual tax for all vehicles registered to the owner or authorised user. “In preparing tax notices, the tax reduction for families with children that entered into force last year has also been taken into account automatically. In 2026, nearly 160 000 people will benefit from the tax reduction for families with children, which will reduce their total tax liability by more than 16,6 million euros. The reduction concerns only vehicles of categories M1 and N1. If the tax reduction reduced the tax liability to zero, no tax notice is issued.
The tax amounts for category M1 vehicles with 8 and 9 seats are lower this year compared to last year. “This is due to an amendment under which, from 1 January 2026, the tax on such vehicles will be calculated using the tax rate applicable to category N1 vehicles. This change applies to tax notices issued this year and in the future," said Laas.
The ETCB will notify taxpayers of the tax notices by e-mail via the national mailbox and later also by post. The notification can be checked by logging into the State Portal eesti.ee or the Eesti app.
The first payment deadline is on 15 June 2026, when at least 50% of the tax amount must be paid. The deadline for the second payment is 15 December 2026.
In order to pay the tax, the amount of tax must be transferred to the e-MTA prepayment account, where it will remain until the due date for payment of the tax. In the early morning after the due date, the tax liability is paid automatically from the funds in the prepayment account.
As in the previous year, notifications will also be sent to taxpayers whose vehicles are registered for the first time in 2026. “For vehicles registered for the first time, there is only one deadline for the payment of the tax: 15 December,” said Laas.
When the Motor Vehicle Tax Act was passed, the motor vehicle tax, i.e. the annual tax and registration fee, was introduced in Estonia. Owners or authorised users of taxable motor vehicles must pay annual tax to the ETCB for vehicles registered in the motor register. More information on which categories of vehicles are subject to tax is available on the ETCB website. Answers to frequently asked questions can also be found on the same website.
The registration fee is collected by the Transport Administration. More information on that is available on their website.
Under the law, taxpayers with taxable M1- and N1-category vehicles who have full custody of a child according to population register data are entitled to a tax reduction of up to 100 euros for each child under the age of 18 (inclusive). The tax reduction also applies to natural persons having legal custody of a child. The Tax and Customs Board does not issue tax notices to taxpayers whose tax reduction brings their tax liability to zero.
How is the annual tax paid?
- After receiving the notification regarding motor vehicle tax, sign in to the e-services environment and download the tax notice.
- Transfer money to your prepayment account in the e-services environment. This way, your tax obligations will be fulfilled automatically. It should be noted that tax liabilities are paid from the prepayment account in the order of their due dates.
- You can also pay the tax by bank transfer. The account numbers of the ETCB and the reference number of the personal prepayment account can be found from the tax notice.
Frequently asked questions
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How can I check if the notification is actually from the Tax and Customs Board?
Due to the spread of scam e-mails, it is recommended to check whether the notification has been received via the national mailbox. This can be done by logging in to the State Portal eesti.ee or the Eesti app. To view the tax notice, please log in to e-MTA only via the official website emta.ee by selecting E-services. -
How can vehicle data be corrected or clarified?
Vehicle data can be verified in the e-services environment of the Transport Administration. To change the vehicle data in the motor register, please contact the Transport Administration. -
I sold my vehicle. Is the annual fee payable by the new owner of the vehicle?
The annual tax must be paid by the owner or authorised user in whose name the vehicle is registered in the motor register as of 1 January. If a vehicle is transferred in Estonia, the tax liability remains in full with the former owner. If a vehicle is sold abroad and is deleted from the Estonian motor register, the period of taxation is shortened. In this case, the tax liability will be reduced and we will issue a new tax notice after the vehicle has been deleted from the motor register. -
Where can I find instructions for making a payment in the e-services environment e-MTA?
Information on the payment of taxes can be found on the website of the ETCB. -
What should I do if I cannot pay the tax by the due date?
It is recommended to apply for rescheduling and to pay the tax liability in instalments. You can submit an application for payment in instalments in the e-services environment e-MTA. From the due date of payment of the tax until full payment of the tax arrears, we calculate interest at 0.06% per day, i.e. 21.9% per year. When tax arrears are paid in instalments, it is possible to apply for a reduction in the interest rate of up to 50% as of the approval of the decision on rescheduling. More information on the payment of tax liabilities in instalments is available on the website of the ETCB. -
How can I check the amount and content of my tax arrears?
Any outstanding arrears, as well as future tax obligations, can be checked by signing into the e-services environment e-MTA. You can also check for any outstanding arrears by entering your personal identification code or registration code in the Inquiry of arrears. It should be taken into account that arrears less than 100 euros and calculated interest are not displayed in the Inquiry of arrears. -
Where do I turn if I have additional questions about motor vehicle tax?
Answers to frequently asked questions can be found on our website. If you have any further questions, please contact our customer support.
