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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Inheriting a vehicle
Within five working days of a change in the personal data related to the vehicle, the successor must formalise the changes either in the e-service of the Transport Administration or in a service bureau.
In the event of inheriting a vehicle during a tax year, the successor must pay motor vehicle tax as of 1 January of the new tax year.
If a tax notice has been issued to an owner or authorised user entered in the motor register before their death, the motor vehicle tax liability is transferred to the successor (§ 35 of the Taxation Act).
For more information on inherited tax liabilities, see the web page „Estate”.
If you have any questions regarding a deceased person's tax liability, please send an email to [email protected] along with a succession certificate. Based on the succession certificate, the Tax and Customs Board reviews the deceased person's claims and, if necessary, recalculates the tax liability.
Last updated on 31.03.2026
Last updated: 15.06.2026