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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Questions and answers about tax notice
1. Can the motor vehicle tax notice be printed or sent to an e-mail address?
The tax notice can be downloaded as a PDF document from the e-services environment e-MTA, saved on your computer or smart device and attached to an e-mail.
2. I have not received an email or a message about a motor vehicle tax notice. How can I find out if a notice has been issued to me?
An e-mail or text message is sent to inform you when a tax notice is issued.
The ETCB sends a notification about the tax notice to your national mailbox on the eesti.ee website. The notification is sent to the e-mail address [email protected] or [email protected].
Please log in to the self-service portal for citizens or entrepreneurs at eesti.ee and open “Mailbox” from the menu on the left.
If you have forwarded messages from your national mailbox to your other email address (e.g., @gmail.com), you will also receive notifications there.
We strongly recommend that you check and, if necessary, update the email address to which your national mailbox messages are forwarded.
Whether a tax notice has been issued can be checked in the e-services environment e-MTA.
3. I have been asked to pay motor vehicle tax, but I have not received an "official" invoice for it. Am I obliged to pay without a proper invoice?
The tax authority is not required to issue an invoice in order to submit a tax claim. The obligation to pay motor vehicle tax (as well as other taxes) arises from the Motor Vehicle Tax Act and the Taxation Act and not from the invoice. All tax notices, including the amount to be paid, due date and the reference number, are made available in the e-services environment of the ETCB, which is the official notification channel prescribed by law.
4. I informed the ETCB that I was filing a challenge against the motor vehicle tax notice. Does that mean that I do not have to make a payment until I get an answer?
If a taxable person files a challenge pursuant to the Taxation Act, the tax authority will verify the submitted information and make a decision on the challenge. As long as the challenge has not been satisfied, the tax liability will remain in force and the tax must be paid in accordance with the law in force.
Last updated on 30.10.2025
Last updated: 15.06.2026