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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In case of payment difficulties
Payment in instalments
If it is not possible to pay motor vehicle tax by the due date or tax arrears have arisen, it is possible to apply for a deferral and pay the tax liability in instalments. The application for payment in instalments can be submitted in the e-services environment e-MTA.
NB! From the due date for payment of the tax until full payment of the tax arrears, interest on the arrears are calculated at 0.06% per day, or 21.9% per year. Upon payment in instalments, it is possible to apply for a reduction of the interest rate by up to 50% as of the approval of the decision on payment in instalments.
For more information on payment in instalments, see the webpage Payment of tax liabilities in instalments.
Failure to comply with tax obligations
If motor vehicle tax is not paid by the due date or not deferred, the tax arrears will be collected in accordance with the usual procedure. For more information, see the webpage Payment, arrears.
Last updated on 29.10.2025
Last updated: 15.06.2026