Estonia: Amendments to motor vehicle tax

Effective in 2025

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September 10, 2025

The president on August 9, 2025, promulgated amendments to the Motor Vehicle Tax Act, which are effective in 2025.

The Motor Vehicle Tax Act will impose an annual tax liability on vehicle owners or authorized users. In addition to automobiles (category M1) and vans (category N1), certain vehicles in categories L (motorcycles and mopeds), MS2 (wheeled off-road vehicles) and T (wheeled tractors) will also be subject to vehicle tax.

Read a September 2025 report prepared by the KPMG member firm in Estonia

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