Motor vehicle tax

Motor vehicle tax

The Motor Vehicle Tax Act entered into force on 1 January 2025. Motor vehicle tax (also known as car tax) is a national tax paid by all owners or authorised users of motor vehicles registered in the motor register each calendar year.

The Transport Administration identified vehicles that will soon be automatically removed from the register

New

Transfer of a vehicle Inheriting a vehicle

Taxation of vehicles with suspended registration effective from 1 January 2027 Taxation of minibuses effective from 1 January 2026

The Motor Vehicle Tax Act provides for a motor vehicle tax and a vehicle registration fee.

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).

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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.