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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Transfer of a vehicle
The Tax and Customs Board issues a tax notice for payment of motor vehicle tax to a person who, according to the records of the Transport Administration as of 1 January, is the motor vehicle’s owner or authorised user (if the owner of the vehicle is a non-resident or a lessor).
Pursuant to subsection 2 of § 10 of the Motor Vehicle Tax Act upon the transfer of a vehicle (sale, gift, exchange) or transfer of the right of use, the tax liability remains in full with the former owner.
The tax liability arises in advance for the current year, and the annual tax amount must be paid in full and on time.
The new owner or authorised user (if the vehicle owner is a non-resident or a lessor) becomes liable for the tax as of 1 January of the new tax period.
If a vehicle is sold abroad and is deleted from the Estonian motor register, the period of taxation is shortened. The tax liability decreases and a new tax notice is issued.
Last updated on 31.03.2026
Last updated: 06.08.2026