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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Challenging a tax notice
If you find that the motor vehicle tax notice prepared by the Tax and Customs Board violates your rights or restricts your freedoms, you can, within 30 days of the day of delivery of the tax notice (§§ 52–55 of the Taxation Act):
- file a challenge with the Tax and Customs Board (subsections 1 and 3 of § 137 and subsection 1 of § 138 of the Taxation Act), or
- take the complaint to court (subsection 1 of § 151 of the Taxation Act and subsection 6 of § 8, § 40 and subsections 1 and 2 of § 46 of the Code of Administrative Court Procedure).
More information about filing a challenge for private customers and economic operators (in Estonian).
Last updated on 18.03.2026
Last updated: 15.06.2026