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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Tax rates and calculation of tax
NB: From 1 January 2026, minibuses with more than seven seats (8 or 9 seats) are taxed at the category N motor vehicle tax rate in accordance with subsection 10 of § 12 of the Motor Vehicle Tax Act.
While the M1 category tax rate consists of three components, the N1 rate has two components:
- the components for calculating the M1 category tax rate are the base amount (50 euros), the CO2 emission component, and the mass component;
- the N1 category tax rate is based on the base amount (50 euros) and the CO2 emission component.
Please note that the change in the tax rate calculation is not retroactive.
Motor vehicle tax is calculated the same way for both legal and natural persons based on data from the motor register.
The motor vehicle tax is calculated by the ETCB on the basis of the data in the motor register of the Transport Administration and according to the tax rates specified in §§ 11–14 of the Motor Vehicle Tax Act.
- The tax is calculated in advance for one calendar year.
- The calculation of motor vehicle tax and tax notices will be available in the e-services environment e-MTA of the ETCB by 15 February at the latest.
- The amount of tax levied on each vehicle is individual and depends on different types of factors (basic component, CO2 component and vehicle’s maximum mass).
- In determining the tax on motor vehicles of categories M1 and N1 older than five years, the age of the motor vehicle will also be taken into account. Coefficient depending on the age of the motor vehicle is applied to the amount of the motor vehicle tax less the base amount. The age coefficient applies to vehicles of both private and legal persons. The graph below illustrates how the age coefficient of motor vehicle tax decreases as the vehicle ages.
Last updated on 30.10.2025
Last updated: 15.06.2026