Estonian Car Tax Calculator
Calculate the new Estonian motor vehicle registration fee and annual tax for 2025 and 2026.
How the Calculator Works
Starting January 1, 2025, Estonia introduced two separate vehicle taxes governed by two separate laws: the Annual Motor Vehicle Tax (Mootorsõidukimaksuseadus) and the One-time Registration Fee (Liiklusseadus §190²²). The rates and age reduction rules differ significantly between them.
Annual Motor Vehicle Tax
Paid every year for vehicles registered in the Estonian traffic register. For passenger cars (M1), the annual tax is:
Base: €50 (always paid in full regardless of age)
CO2 component (WLTP combined, g/km):
| CO2 range | Rate |
|---|---|
| 0–117 g/km | €0 |
| 118–150 g/km | €3.00 per g/km above 117 |
| 151–200 g/km | €3.50 per g/km above 150 |
| 201+ g/km | €4.00 per g/km above 200 |
Mass component (gross vehicle weight):
| GVW | Rate |
|---|---|
| Up to 2,000 kg (ICE/HEV) | €0 |
| Up to 2,200 kg (PHEV) | €0 |
| Up to 2,400 kg (EV) | €0 |
| Above threshold | €0.40/kg, capped at €400 |
Age reduction — applied to CO2 + mass components only (base €50 always paid):
| Vehicle age | Coefficient |
|---|---|
| Under 5 years | 1.00 (no reduction) |
| 5 years | 0.92 |
| 6 | 0.84 |
| 7 | 0.75 |
| 8 | 0.67 |
| 9 | 0.59 |
| 10 | 0.51 |
| 11 | 0.43 |
| 12 | 0.35 |
| 13 | 0.26 |
| 14 | 0.18 |
| 15 | 0.10 |
| 16–19 | 0.08 → 0.02 |
| 20+ years | 0.00 (only €50 base remains) |
The calculator displays the full annual amount. In the first calendar year of registration, EMTA pro-rates the tax from the registration date to December 31.
One-time Registration Fee
Paid when a vehicle is first registered in Estonia, or on the first ownership transfer after January 1, 2025 (if not previously paid). The fee uses entirely different rates from the annual tax.
Base: €150 for passenger cars (M1), €300 for vans (N1)
CO2 component — 2025–2030 rates (Liiklusseadus §190²²):
| CO2 range | Rate |
|---|---|
| 1–117 g/km | €5.00 per g/km |
| 118–150 g/km | €10.00 per g/km above 117 |
| 151–200 g/km | €30.00 per g/km above 150 |
| 201+ g/km | €50.00 per g/km above 200 |
Mass component:
| GVW | Rate |
|---|---|
| Up to threshold | €0 |
| Above threshold | €2.00/kg, capped at €2,000 |
Thresholds: 2,000 kg (ICE/HEV) · 2,200 kg (PHEV) · 2,400 kg (EV)
Age reduction — applied to CO2 + mass only (base always paid in full):
| Vehicle age | Coefficient |
|---|---|
| 0 (new) | 1.00 |
| 1 year | 0.87 |
| 2 | 0.75 |
| 3 | 0.65 |
| 4 | 0.56 |
| 5 | 0.48 |
| 6 | 0.42 |
| 7 | 0.36 |
| 8 | 0.31 |
| 9 | 0.26 |
| 10 | 0.22 |
| 11 | 0.19 |
| 12 | 0.16 |
| 13 | 0.14 |
| 14 | 0.12 |
| 15 | 0.10 |
| 16 | 0.09 |
| 17 | 0.08 |
| 18 | 0.07 |
| 19 | 0.06 |
| 20+ years | 0.05 (minimum — fee never fully disappears) |
From 2031, the registration fee CO2 and mass rates will increase significantly under a second phase of the legislation.
Worked Example — Toyota Land Cruiser 2.8D (275 g/km, 3,350 kg, brand new)
Registration fee:
- Base: €150
- CO2: 117×€5 + 33×€10 + 50×€30 + 75×€50 = €585 + €330 + €1,500 + €3,750 = €6,165
- Mass: min(€2,000, 1,350 kg × €2) = €2,000 (capped)
- Total: €8,315
Annual tax:
- Base: €50
- CO2: 33×€3 + 50×€3.5 + 75×€4 = €99 + €175 + €300 = €574
- Mass: min(€400, 1,350 kg × €0.40) = €400 (capped)
- Total: €1,024/year
Exemptions
- Disabled persons: Vehicles adapted for individuals with disabilities are exempt from both taxes.
- Emergency services: Rescue, police, and diplomatic vehicles are exempt.
- Suspended registrations: Owners had until December 31, 2026 to deregister inactive vehicles without back taxes.
- Heavy vehicles (M2, M3, N2, N3): Buses and trucks over 3,500 kg pay zero motor vehicle tax.
Disclaimer: This calculator is for estimation purposes only. Official tax notices are issued by the Estonian Tax and Customs Board (EMTA). Always verify figures at avalik.emta.ee.