Car tax calculator 2026 - annual tax
Calculate the annual passenger-car tax based on CO2 emissions and gross mass. 2025-2026 rates apply.
A one-off registration fee (Transport Administration) is also payable and is not included here.
Approximate calculation. The exact amount is confirmed by the Social Insurance Board or the Tax and Customs Board - check the official source.
Sources: Maksu- ja Tolliamet (EMTA), Transpordiamet
Last updated: 2026-06-03
How is the annual car tax calculated?
The annual tax for a passenger car has three parts: base 50 €, CO2 part (118-150 g/km at 3 €/g, 151-200 g/km at 3.5 €/g, above 201 g/km at 4 €/g) and gross-mass part (above 2000 kg at 0.40 €/kg, capped at 400 €). Electric cars have no CO2 part and their mass part starts at 2400 kg (capped at 440 €). Cars older than 5 years get an age coefficient: 5 y - 0.92, 10 y - 0.51, 15-19 y - 0.10. Cars 20+ years old are exempt. The one-off registration fee is calculated separately.
How it is calculated
Formula
annual tax = (base 50 € + CO₂ part + mass part) × age coefficient. CO₂ (WLTP, marginal): 118-150 g → 3 €/g, 151-200 g → 3.5 €/g, above 200 g → 4 €/g. Mass: above 2000 kg (EV: 2400 kg) 0.40 €/kg, capped at 400 € (EV: 440 €). Age coefficient from year 5; 20+ years → tax-free.
Rates used
Example
CO₂ 140 g, mass 1800 kg, car 3 years old → base 50 € + CO₂ 69 € + mass 0 € → tax 119 €. Same car at 10 years: 119 € × 0.51 = 60.69 €.
Frequently asked questions
How much is the annual car tax?+
The annual tax has a base of 50 €, a CO2 part and a mass part (0.40 €/kg over 2000 kg, up to 400 €).
Does an electric car pay car tax?+
Yes. An electric car has a zero CO2 part, but the base and the mass part (over 2400 kg) still apply.
What is the difference between annual tax and registration fee?+
The annual tax is paid every year to the Tax and Customs Board; the registration fee is one-off and collected by the Transport Administration.
How does the age coefficient reduce the tax?+
From year 5 after first registration the CO2 and mass parts are multiplied by a coefficient (the €50 base is always payable): 5 y - 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, 15-19 - 0.10.
Are old cars exempt from the tax?+
For cars at least 20 years old the CO2 and mass parts are zero and only the €50 base remains. Cars aged 15-19 have a coefficient of 0.10.
How large is the family discount?+
From 2026 the annual tax is reduced by up to €100 per child under 18. The discount is applied automatically - no application needed. If both parents own cars, the discount is split between them.
How is the car tax calculated?+
The annual tax for passenger cars has three parts: a 50 € base, a CO2 component (tiered rate per gram above 117 g/km) and a mass component (0.40 € per kg above 2000 kg). The calculator adds them up.
When and how is it paid?+
The Tax and Customs Board issues a notice; the annual tax can be paid in two instalments, due 15 June and 15 December. The owner or responsible user is liable.
How does the annual tax differ from the registration fee?+
The annual tax is paid every year by all owners of registered vehicles. The registration fee is one-off, paid at first registration or ownership change in Estonia - the calculator does not include it.
Is the tax lower for electric cars?+
EVs have no CO2 component, leaving the base and mass parts. Since EVs are heavy, the mass component can still be significant.