How we calculate

For M1/N1 we apply the 2026 progressive bands: age reduces the CO₂ and mass components, not the base. Annual tax for L3e–L7e, MS2, T1b, T3 and T5 depends on engine displacement and age; MS2, T1b and T5 have a 1000 kg kerb-mass limit. For first registration in Estonia during the year, annual tax runs from the day after registration. Registration fee is calculated only for M1/N1.

This is the technical amount before the child-related reduction and exemption checks. The registration fee arises on first registration in Estonia or the first ownership change if it has not been paid before.