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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Vehicle deleted from the motor register
When a vehicle is deleted from the register within the meaning of subsection 6 of § 77 of the Road Traffic Act (destroyed, demolished, transferred abroad, etc.), the tax liability is automatically recalculated based on data from the Transport Administration’s motor register. You do not need to contact the Tax and Customs Board separately or submit any additional documents.
Pursuant to subsection 2 of § 71 of the Motor Vehicle Tax Act, the tax period for the current year for such vehicles is shortened until the vehicle is deleted from the register, i.e. until the date of the entry in the motor register. The tax is calculated for the time the vehicle was registered in the motor register.
The previous tax notice is revoked and a new tax notice is issued.
Example
A vehicle was demolished on 15 May and deleted from the motor register on 28 May.
The tax liability is recalculated, and the tax is payable for the period from 1 January to 28 May.
If you have already paid your motor vehicle tax and your tax liability is subsequently reduced, the overpaid amount will be transferred to your prepayment account in the e-services environment.
To receive a refund to your bank account, please submit an application for refund of the available funds of the prepayment account in the e-services environment. For more information, see the instructions for submitting the application.
Last updated on 02.12.2025
Last updated: 15.06.2026