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.
""
Tax notice
A motor vehicle tax notice is an administrative act on the basis of which a tax liability arises for a taxpayer. You can view your tax notice in the e-services environment e-MTA by 15 February at the latest.
NB! The motor vehicle tax notice must be downloaded from the e-services environment before using the e-services.
The Taxation Act allows the Tax and Customs Board to deliver documents electronically. The Motor Vehicle Tax Act also imposes an additional obligation on the Tax and Customs Board to ensure that the motor vehicle tax notice has been received and reviewed by the addressee.
Therefore, when logging into e-MTA, you must first open and download the motor vehicle tax notice before using other e-services. After that, you can use the e-services as usual.
This solution helps ensure that important information – such as the amount of the tax liability, due dates, and other obligations – is not overlooked.
Last updated on 23.01.2026
Last updated: 15.06.2026