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.
- Administered by the Estonian Tax and Customs Board (ETCB).
Registration fee
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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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Payers
Motor vehicle tax is to be paid by:
- owners of motor vehicles registered in the motor register:
- natural persons
- legal persons
- public legal persons
- state, rural municipality or city authorities
- authorised users, if the owner of the vehicle is a lessor, a non-resident natural person or a legal person.
According to the Credit Institutions Act, leasing transactions are financial services. The concepts of leasing contract and lessor are explained in the Law of Obligations Act.
- Where the owner of a motor vehicle or its trailer is a natural person who does not have an Estonian residence permit or a legal person who is not registered in Estonia in accordance with legislation, a natural person who has Estonian citizenship or a residence permit or right in Estonia and permanent residence in Estonia or a legal person registered in Estonia who is authorised by the owner of the motor vehicle or trailer is entered into the motor register as the authorised user (subsection 4 of § 76 of the Road Traffic Act).
Last updated on 30.10.2025
Last updated: 26.01.2026
