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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Taxation period and incurrence of tax liability
The period of taxation of motor vehicle tax is one year and the tax liability arises:
- on 1 January of the current year, or
- upon the first registration of a vehicle in the motor register, or
- upon expiry or termination of temporary deletion of a vehicle from the motor register, or
- upon termination of suspension of a vehicle in the motor register.
- On 1 January 2027, a provision of the Act enters into force according to which motor vehicles with a register entry that has been suspended from the motor register are also subject to motor vehicle tax.
Last updated on 17.11.2025
Last updated: 15.06.2026