The calculator computes the full-year 2026 tax for M1/M1G/N1/N1G vehicles from the verified statutory formula. The registration or first ownership-change fee is requested in real time from the official Transpordiamet API V2.
How the annual tax is built
The M1 rate combines a €50 base, stepped CO₂ component and gross-mass component above a threshold. N1 normally combines a €50 base and CO₂ component; the fully electric N1 base is €30. The age coefficient reduces only the CO₂ and mass components, never the base.
Category exceptions in 2026
An M1/M1G vehicle with 8 or 9 seats uses the N1 rate from 2026. An M1 motorhome also uses the N1 rate. An N1 vehicle with high specific power may move to the M1 rate; engine power and payload are needed for that check.
When the CO₂ value is missing
Without WLTP or NEDC data, the Act derives a reference CO₂ value from engine power, kerb mass, age, fuel and hybrid type. The calculator therefore asks for those technical fields and shows no approximate number if they are missing.
Registration and first ownership change
777.ee does not reproduce this fee formula. Technical data or, at the user's choice, a plate/VIN is sent to the public Transpordiamet API. The identifier is not stored or added to 777.ee analytics. The API does not determine exemptions.
Scope and effective date
The local rules version is effective from 1 January through 31 December 2026. The result is a full-year rate; a vehicle first registered during the year may have a lower official tax due to daily proration. Exemptions and the aggregate child reduction across a person's vehicles are excluded.
Examples
M1: 150 g/km and 2,100 kg
For a new vehicle the base is €50, the CO₂ component €99 and mass component €40. With an age coefficient of 1.00, the full-year rate is €189.
Eight-seat M1
In 2026 an M1 vehicle with 8 or 9 seats uses the N1 rate. The same CO₂ and mass can therefore produce a different result from the ordinary M1 formula.
Sources
- Motor Vehicle Tax Act — 2026 annual-tax formulas and age coefficient
- EMTA — rates and calculation — current guidance and 2026 minibus exception
- Transpordiamet — registration fee API V2 guide — official provider contract, updated 30 January 2026