Import car to Estonia and Latvia: tax and registration
Import car to Estonia and Latvia: Estonia's registration fee and car tax, Latvian CSDD registration, inspections, documents and Baltic demand.
· 8 min read
To import a car to Estonia you pay no customs duty on an EU car, but since 2025 the buyer pays a one-off registration fee based on CO2, mass and age, plus an annual motor vehicle tax. Latvia has no comparable one-off tax: registration at CSDD costs a fixed fee, and the main charge is an annual CO2-based vehicle operation tax. That difference shapes what sells in each market.
Import car to Estonia: the registration fee since 2025
Estonia's Motor Vehicle Tax Act took effect on 1 January 2025 and created two charges: an annual motor vehicle tax collected by the Tax and Customs Board (EMTA) and a registration fee administered by the Transport Administration (Transpordiamet).
The registration fee is paid when a car is first entered in the Estonian motor register, which covers every imported used car. It is also due on the first change of ownership of a car already registered in Estonia if the fee has never been paid for it.
For passenger cars the fee is built from three parts:
| Component | What drives it |
|---|---|
| Base amount | A fixed €150 |
| CO2 component | Emissions; weighted more heavily than in the annual tax to favour low-emission cars |
| Mass component | Vehicle weight |
| Age reduction | Falls linearly until the car is 15 years past first registration, after which a coefficient of 0.20 applies |
The Transport Administration says the fee is expected to average less than ten percent of a vehicle's approximate value, and the law already schedules rate increases for 2028 and 2031. For a dealer this means two things. A heavy, high-CO2 SUV can carry a fee of several thousand euros, while a small hybrid or an electric car carries very little. And because the fee is paid by whoever registers the car, your Estonian buyer will deduct it from what they are willing to pay you.
The tax is politically contested. Registration fee revenue in 2025 came in at €64.2 million, less than half of the €137 million originally projected, and a coalition party proposed abolishing the car tax during budget talks. The government kept it. Check the current calculator on the Transport Administration or EMTA site before you quote a buyer.
The annual car tax in Estonia
The annual motor vehicle tax is paid every year by the owner or authorised user of a car in the register. For passenger cars it combines a base amount of €50 with a CO2 component and a mass component, reduced for age.
Since 1 January 2026, M1 passenger vehicles with more than seven seats (8 or 9 seats) are taxed at the van (N1) rate, which drops the mass component. That made minibuses and large people carriers cheaper to keep. If you sell such vehicles into Estonia, it is a genuine selling point.
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Request accessRegistering an imported car in Estonia
An imported car goes through a pre-registration inspection at a Transport Administration service bureau before it gets Estonian plates. Bring:
- The foreign registration certificate (both parts where the country issues two).
- The purchase agreement or invoice.
- The buyer's identity document, or a letter of authority if a representative attends.
- For cars from outside the EU, the customs declaration with the status "goods released".
- The certificate of conformity, which makes identification and technical data entry easier.
The registration fee must be paid before registration is completed. For dealers selling into Estonia, the practical step is to include the expected fee in your offer so the buyer is not surprised at the counter.
How an imported car is registered in Latvia
In Latvia an imported car is registered at any of the 26 customer service centres of the Road Traffic Safety Directorate (CSDD), regardless of where the owner lives. A car used on the road must be registered within five days of being brought into Latvia.
CSDD asks for:
- the foreign registration document,
- a document proving ownership issued abroad (not needed if the car is registered to the owner named in the foreign document or bought from a Latvian trade company),
- a copy of the certificate of conformity,
- the identity document of the person submitting the papers.
The fees are modest. First registration of a car with two number plates costs €41.88, and electric cars that receive the special plates for EVs are registered free of charge. Vehicle data verification costs €4.90. At registration you also settle the state taxes due on the car: the vehicle operation tax, the company car tax where it applies, and the natural resources tax.
One rule matters for dealers: a car imported from abroad may only be sold on after it has been registered in Latvia, unless it was imported as goods by a trade company. A Latvian dealer can therefore hold imported stock unregistered and let the end buyer register it.
Latvian vehicle taxes on imports
Latvia does not charge a one-off CO2 registration tax on used imports. A 2020 plan to tax older imported cars on registration was dropped within weeks after objections from the car trade.
The recurring charge is the vehicle operation tax. For cars first registered after 31 December 2020 it is based on WLTP CO2 emissions and ranges from €0 for cars up to 50 g/km to €756 for cars above 400 g/km. Older cars from 2009 onwards are taxed on NEDC CO2 values, and cars with engines above 3,500 cc pay an extra €300. Company cars also pay the separate company car tax.
Which inspections are required in the Baltic states?
Both countries check imported cars before or at registration. Estonia carries out its pre-registration inspection at the Transport Administration, where the car is identified and its data checked. In Latvia, an imported car that has no valid roadworthiness test, or whose foreign test is not taken over, must be presented for inspection, and CSDD offers a comparison service for foreign inspection data.
In practice, cars with lighting faults, worn tyres or warning lights cost the buyer a second visit. Hand over a car that will pass, and supply the latest foreign test report. Our overview of the roadworthiness test for imported cars explains which foreign certificates are recognised.
Which used cars sell well in Estonia and Latvia?
Baltic buyers are price-sensitive and pay close attention to running costs, so what sells depends on the tax structure:
- Estonia favours low-CO2 cars: hybrids, small petrol cars and electric cars, because the registration fee and annual tax punish high emissions and weight.
- Latvia has no registration tax, so older diesel estates and family cars still sell, but the annual CO2 tax makes big petrol engines hard to move.
Prices confirm that the Baltic market sits below Germany. According to listings tracked by MyCarDealer in Germany and Latvia in October 2026:
| Model group | Germany median | Latvia median |
|---|---|---|
| Volkswagen, 2016–2020 | €15,800 (8,686 listings) | €12,950 (502 listings) |
| Škoda Octavia, 2017–2021 | €15,199 (907 listings) | €11,490 (82 listings) |
| Toyota, 2018–2022 | €17,790 (1,316 listings) | €16,950 (217 listings) |
The gap is smallest for Toyota, whose hybrids hold their value in the Baltics. For VW and Škoda, Latvian asking prices are well below German ones, partly because Latvian stock is older and has covered more kilometres. Buying in Germany to sell in Latvia only works on younger, well-specified cars that are scarce locally, and only after transport. To see whether a specific car leaves a margin after transport and taxes, run it through a free valuation.
VAT when selling into the Baltics
Selling a used car to an Estonian or Latvian dealer is usually an intra-Community supply. If the car is VAT-qualifying and the buyer has a valid VAT number, you invoice net and the buyer accounts for VAT at home. If the car is margin-scheme stock, you invoice under your own margin scheme and the buyer resells under theirs. The rules and the proof you need are explained in our guide to the intra-community supply of cars, and Lithuania, the third Baltic market, is covered in import car to Lithuania.
Frequently asked questions
Does Estonia charge a registration fee on imported cars?
Yes. Since 1 January 2025, a registration fee is due when a car is first entered in the Estonian register, including imported used cars. For passenger cars it combines a €150 base amount with CO2 and mass components and is reduced for age.
How is an imported car registered in Latvia?
At any CSDD customer service centre, within five days of import for a car used on the road. You bring the foreign registration document, proof of ownership, a copy of the CoC and ID, and pay €41.88 for registration with two plates plus the applicable taxes.
Is there a registration tax on used cars in Latvia?
No one-off CO2 registration tax applies to used imports. Latvia charges an annual vehicle operation tax, based on CO2 for cars registered since 2009, plus a natural resources tax and, for company cars, the company car tax.
Which inspections are required in the Baltic states?
Estonia performs a pre-registration inspection at the Transport Administration. Latvia requires a valid roadworthiness test and inspects imported cars that do not have one. Hand over the latest foreign test report to speed things up.
Which used cars sell well in Estonia and Latvia?
In Estonia, low-CO2 cars such as hybrids and small petrol cars benefit from the CO2-weighted fees. In Latvia, practical family cars and estates sell well, but large petrol engines are held back by the annual CO2 tax.