Applies to:
All vehicles registered in the traffic register, including passenger cars (M1 category), vans (N1 category), motorcycles (L3e–L7e categories), all-terrain vehicles (MS2 category), and certain wheeled tractors (T1b, T3, T5 categories).

Tax amount:
Passenger cars and vans: The tax consists of a base part (50 euros), a CO₂ specific emission part, and a gross weight part. For example, when calculating the annual tax for a passenger car, the vehicle's age, CO₂ emissions, and mass are taken into account.
Motorcycles: The tax depends on the engine capacity and age.

Payment procedure:
The annual tax is paid in two parts: half of the amount by June 15 and the other half by December 15. The Tax and Customs Board issues a tax notice to the person who is the owner or responsible user of the vehicle as of January 1.

Principles for calculating motor vehicle tax components and rates

More information can be found on the Transport Administration website.

Applies to:
Passenger cars (M1 category) and vans (N1 category) upon their first registration in Estonia or upon the first change of ownership from January 1, 2025, if a registration fee has not been paid for the vehicle previously.

Fee amount:
Passenger cars: The fee consists of a base part (150 euros), a CO₂ specific emission part, and a mass part.
Vans: The fee consists of a base part (300 euros) and a CO₂ specific emission part. The registration fee for a fully electric van is 200 euros.

Payment procedure:
The registration fee must be paid before the vehicle is registered or before a change of ownership. The payment procedure is similar to paying a state fee, where the buyer and seller agree on who pays the fee. The registration fee can be paid in the Transport Administration's e-service or by bank card on-site at the Transport Administration.

Exceptions and exemptions:
Exempt vehicles: Emergency vehicles, diplomatic vehicles, and certain national defense vehicles are exempt from the registration fee.
End of leasing: At the end of the leasing period, when the vehicle is registered in the name of the lessee, the registration fee does not apply.
Inheritance: The registration fee does not apply when a vehicle is re-registered to an heir in case of inheritance.

More information can be found on the Transport Administration website.