Estonian car tax calculator
Work out the annual motor vehicle tax (mootorsõidukimaks) and the one-time registration fee (registreerimistasu) of a passenger car or van in Estonia, from its CO2, mass and age.
Law as of 30 Sept 2026. General information, not advice for your situation.
Estonia has two car taxes. The motor vehicle tax (mootorsõidukimaks) is paid every year by the owner of a registered car. The registration fee (registreerimistasu) is paid once, before a car is first registered in Estonia or on its first change of owner if no fee was ever paid for it. The calculator computes both for a passenger car (category M1) or a van (category N1), from the data in the traffic register. It covers the tax years from 2026 and the registration fee from 01.01.2026. Choose the category at which the act taxes the vehicle (see the seat and power rules below).
The annual motor vehicle tax
For a passenger car with WLTP emission data the tax is the sum of three parts (Motor Vehicle Tax Act § 12 (1)):
| Part | Amount |
|---|---|
| Base | 50 euros |
| CO2 | 3 euros per gram from 118 to 150 g/km, 3.50 euros per gram from 151 to 200 g/km, 4 euros per gram from 201 g/km |
| Mass | 0.40 euros per kg of full mass above 2 000 kg (2 200 kg for a plug-in hybrid), at most 400 euros |
- A fully electric car pays 50 euros plus 0.40 euros per kg above 2 400 kg, at most 440 euros (§ 12 (8)).
- A van pays a base of 50 euros and a CO2 part from 205 g/km; a fully electric van pays 30 euros (§ 13).
- A passenger car with more than seven seats is taxed as a van (§ 12 (10)). A van with more than 0.20 kW per kg of payload is taxed as a passenger car (§ 13 (10)).
- Age: the part above the base is multiplied by a factor of 0.92 when the car is at least 5 years old on 1 January, falling each year to 0.1 at 15 years and 0 at 20 years (§ 14). A 20-year-old car pays only the base.
Who pays and when. The owner on 1 January pays for the whole year, or the responsible user when the owner is a leasing company, a non-resident individual or a legal person not registered in Estonia (§ 5, § 6). EMTA sends the notice by 15 February, and the tax is paid in two halves, by 15 June and by 15 December (§ 7 (4), § 9 (1)). A car first registered during the year pays a pro rata amount in one payment (§ 8).
Worked example
A petrol car first registered in mid-2020, 150 g/km WLTP, full mass 1 900 kg. On 1 January 2026 it is at least 5 years old:
| Line | Amount (euros) |
|---|---|
| CO2 part: 33 grams (118 to 150) x 3 | 99.00 |
| Mass part (below 2 000 kg) | 0.00 |
| Age factor 0.92: 99 x 0.92 | 91.08 |
| Base | 50.00 |
| Tax for 2026 | 141.08 |
It is paid as 70.54 euros by 15.06.2026 and 70.54 euros by 15.12.2026.
The registration fee
The fee is in the Traffic Act, not the Motor Vehicle Tax Act, and the Transport Administration fixes it before the register entry (Traffic Act § 190^18, § 190^19). For a passenger car (§ 190^22):
| Part | Amount |
|---|---|
| Base | 150 euros |
| CO2 | 5 euros per gram from 1 to 117 g/km, 10 euros from 118 to 150, 30 euros from 151 to 200, 50 euros from 201 g/km |
| Mass | 2 euros per kg above 2 000 kg (2 200 kg for a plug-in hybrid), at most 2 000 euros |
A fully electric car pays 150 euros plus 2 euros per kg above 2 400 kg, at most 2 200 euros (§ 190^22 (8)). A van pays a base of 300 euros and its own CO2 scale, with no mass part; a fully electric van pays 200 euros (§ 190^23). The part above the base is reduced by an age factor from 0.87 at 1 year to 0.05 at 20 years (§ 190^24).
Example: a new petrol car at 130 g/km and 1 900 kg pays 150 + 117 x 5 + 13 x 10 = 865 euros.
What it does not cover
- A car with no CO2 data in the register, for which the act estimates the CO2 from the power, the mass and the age (§ 12 (3) to (7)). A car with only NEDC data is covered for the annual tax: the calculator first multiplies the NEDC value by 1.21 for a passenger car and by 1.3 for a van (§ 12 (2), § 13 (2)). It gives no registration fee for such a car.
- The registration fee of a car that is one year old or older: the calculator gives the fee of a new car only, and does not apply the age factor of Traffic Act § 190^24.
- Tax years before 2026.
- Exemptions, and the child reduction, which applies only to parents who are natural persons, never to a company (§ 15, § 15^1).
- Motorcycles and other categories, and the road usage fee of trucks.
- The refund of a registration fee when a car leaves Estonia.
The guide on vehicle tax, fleet and insurance covers late payment, deregistration and fleets. The pages on the motor vehicle tax of a company car and the registration fee explain who pays and how to book it, and cars and private use covers the fringe benefit.
General information, not advice for your situation. The law as in force on 30.09.2026.
Sources
Related pages
- Company cars in Estonia: motor vehicle tax, registration fee, fleets and insurance
What an Estonian company that owns or leases cars and vans must know: the annual motor vehicle tax, the registration fee, late payment, deregistration, a sale or scrapping, the Traffic Insurance Fund, parking and camera fines and how fines are taxed.
- Motor vehicle tax on a company car in Estonia: how it is calculated and when it is paid
The annual Estonian motor vehicle tax: who pays it, how the base, CO2, mass and age parts add up, the rates for electric cars and vans, the payment dates of 15 June and 15 December, and what happens on a sale, a scrapping or a late payment.
- The Estonian car registration fee: when it is due, how much, and how to book it
The registration fee on passenger cars and vans in Estonia: when it arises (first registration, or the first change of owner of an older car), who pays, the rates, the age factor, the refund on export, and why a company adds it to the cost of the car.
- Company cars and private cars: fringe benefit and car compensation in Estonia
How Estonia taxes private use of a company car (per kW a month), and how to pay tax-free compensation for a private car with a trip log.
Reviewed on 10 Oct 2026. Law as of 30 Sept 2026. General information, not advice for your situation.