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 €). The age coefficient from year 5 reduces only the CO₂ and mass parts; a 20+ year old car still pays the 50 € base.
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: 50 € + 69 € × 0.51 = 85.19 €.
Four worked examples with different cars
New small car: CO2 128 g/km, gross mass 1780 kg. The CO2 part is (128 - 117) × 3 = 33 €, and the mass part is zero because gross mass is below 2000 kg. Annual tax 50 + 33 = 83 €.
New SUV: CO2 185 g/km, gross mass 2350 kg. The CO2 part is tiered: 118-150 g gives 33 × 3 = 99 € and 151-185 g gives 35 × 3.5 = 122.50 €, 221.50 € in total. The mass part is (2350 - 2000) × 0.40 = 140 €. Annual tax 50 + 221.50 + 140 = 411.50 €, about 34.29 € a month.
The same SUV 8 years later. The age coefficient of 0.67 applies only to the CO2 and mass parts: (221.50 + 140) × 0.67 = 242.21 €. The base is untouched, so the annual tax is 50 + 242.21 = 292.21 €. For a family with two children under 18 the family discount takes off 200 €, leaving 92.21 €.
Electric car with a gross mass of 2650 kg. There is no CO2 part and the mass part starts at 2400 kg: (2650 - 2400) × 0.40 = 100 €. Annual tax 50 + 100 = 150 €. A family with one child pays 50 € after the discount.
How to read the result rows
The base, CO2 and mass rows show the three components of the tax separately, so you can see at a glance what drives your car's tax: emissions, weight or both. When the car is at least 5 years old, a subtotal and the age coefficient appear as well.
Note that the subtotal is the sum of the three parts before the coefficient, but the annual tax is not simply subtotal times coefficient. For a 12-year-old car with 165 g/km and a gross mass of 1900 kg, the subtotal is 201.50 €. The correct tax is 50 + 151.50 × 0.35 = 103.03 €, not 201.50 × 0.35 = 70.53 €.
Common input mistakes
Most wrong results come from reading the wrong figure off the registration certificate.
- Entering kerb weight instead of gross mass. The tax uses gross mass. Entering a kerb weight of 1650 kg for an SUV with a gross mass of 2350 kg gives 271.50 €, which is 140 € too low.
- Multiplying all emissions by the top rate. 185 g/km does not mean 185 × 3.5 euros. Each rate applies only to its own band, as with any tiered tax.
- Treating a plug-in hybrid as an electric car. The calculator groups hybrids with combustion cars, so the mass part starts at 2000 kg. A plug-in hybrid with 35 g/km and a gross mass of 2450 kg pays 50 + 180 = 230 €.
- Counting children twice. If both parents own a car, the discount is split between them. Do not enter the same children in full for both cars.
Limits and special cases
The mass part caps at 400 €, reached at a gross mass of 3000 kg. Beyond that a heavier combustion car pays no more for mass: a car with 3100 kg and 185 g/km pays 50 + 221.50 + 400 = 671.50 €. For electric cars the cap is 440 €, reached at 3500 kg.
The family discount cannot exceed the tax itself. A family of three children with a 150 € tax on an electric car pays nothing, but the unused 150 € of discount is not paid out. For a car at least 20 years old only the 50 € base remains, whatever its emissions and mass.
The calculator works out the car's age as the current year minus the year of first registration. If the car sits on the boundary between two coefficients, check the tax notice to see which coefficient the Tax and Customs Board applied.
Putting the result to use
Before buying, compare two candidates side by side. A new 128 g/km small car and a new 185 g/km SUV differ by 328.50 € a year in annual tax, which is over 1500 € across the first five years, before the age coefficient starts narrowing the gap.
The Tax and Customs Board sends a tax notice and the annual tax can be paid in two instalments, by 15 June and 15 December. Divide the tax by 12 and set that amount aside monthly, and neither deadline will catch you out. The registration fee is a separate one-off payment and is not included in the calculator.
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.