The Self-Service In the Self-Service In the Tax and Customs Department of Estonia Estonia is now able to download the Autonal Tax Notification for 2025 year.The Tax and Customs Department issues a tax notice of payment of tax on a mechanical vehicle to a person, being the owner or
responsible user of the vehicle as of January 1. Tax notice is issued by the Department in the Electronic System Services no later than 15 February. Taxpayers also can see the process of calculating the tax. Automobile tax should be paid in two parts in the year: half of the tax amount – by 15 June, and the remaining amount by
15 December. If you want to pay the entire amount of
the tax simultaneously by 15 June. The easiest way to pay the mechanical vehicle is through e-MTA. The amount paid before the payment deadline will be credited to the prepayment account, from which will be automatically deducted to cover taxes early morning
on the next day after the payment deadline. Obligations with same due payment are paid from the prepayment account in the
order they occur. Any amount of tax not paid by the due time will be assessed a fee in the amount of 0.06% per day. The Department has the right to initiate enforcement. The amount of tax on each
vehicle is individual. The tax on vehicles of different categories is formed from different indicators (base part, fraction of CO2 and part calculated from the full mass). If the vehicle is registered in the road register for the first time in the tax period in the tax period(years), then there is also an obligation to pay the tax on the vehicle, but at a reduced rate. In this case
the tax is calculated proportionately to the days remaining before the end of the current year, A tax notice is issued within 15 working days after the registration of the vehicle in the road registry. The motor vehicle tax is essentially a tax on property and a tax on the environment, as noted on the Tax and Customs
Department’s website. The use of vehicles is accompanied by substantial
significantnegativeexternalimpacts(industrialpollution,emissions,congestionandetc.).Therefore, thebasisfortaxationistheimpactofmechanicalvehiclesontheenvironmentthespecificemissionCO2andmass.Theautomobiletaxfallsintothestatebudget.