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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Payment dates in 2026
| Vehicle in the motor register | Estonian Tax and Customs Board issues tax notice | Due dates for payment of tax |
|---|---|---|
| as at 1 January | by 15 February | 15 June and 15 December* |
NB! In the case of a purchase/sale of a used vehicle, the full annual tax is paid by the person who owned the vehicle on 1 January. The tax liability of the buyer of the vehicle begins on 1 January of the new year. | ||
* Mootor vehicle tax must be paid in two instalments during the year:
- half of the amount of tax by 15 June and
- the remaining by 15 December.
The tax amount can be paid in full by 15 June.
| Vehicle is registered for the first time in Estonian motor register | Estonian Tax and Customs Board issues tax notice | Due dates for payment of tax |
| 1 January – 30 September | within 15 working days of registration | 15 December |
| 1 October – 31 December | within 15 working days of registration | 15 June 2027 |
NB! If a vehicle is registered in the Estonian motor register for the first time after 1 January, the amount of motor vehicle tax will be calculated in proportion to the days remaining until the end of the year. | ||
Last updated on 22.01.2026
Last updated: 15.06.2026