Tax for using the car for personal purposes or a special benefit for the car
The tax for using a car for personal purposes as of 01.01.2018 owned or owned by an employer, for work, performing official or official duties, or for non-commercial activities is 1.96 euros per unit of engine power (kW). The car must be entered in the register of the highway Department at this stage on the website.
In the case of a vehicle older than five years, the special benefit tax is EUR 1.47 per unit of engine power (kW) of the vehicle. A special benefit does not arise during the taxation period, if the car is temporarily excluded from road registration or the entry in the register is suspended.
The pricing procedure can also be used within the meaning of the Road Traffic Act to allow the use of a truck with a maximum weight of up to 3,500 kg to perform work tasks or activities not related to the employer’s activities.
Starting in 2025, the compensation rate will increase to €0.50 per kilometer (currently €0.30), with a maximum monthly payout of €550 (currently €335). Compensation requires a mileage log, and the payments must be declared in the annual INF 14 report.
You can use this link to calculate the tax on a special benefit
https://www.kalkulaator.ee/et/erisoodustus#google_vignette
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