Mileage log requirements in Estonia

What your records have to contain to survive a check by the Maksu- ja Tolliamet, and the rate DriveHub applies.

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Updated 5 Oct 2026

Country

The rate

€0.50 per km

In force from 1 January 2025.

At most 550 € a calendar month from each employer; paid above that, the excess is a taxable fringe benefit.

The rule that governs it

Vabariigi Valitsuse määrus nr 164 (14.07.2006). § 4 Arvestuse pidamine governs the sõidupäevik; § 3 is Hüvitise vormistamine, the employer's written decision (the recipient's name, the amount, and the date or period). Since the RT I, 02.07.2025, 14 amendment the regulation no longer contains the rate — § 5 now cross-refers to TuMS § 13 lg 3 p 2.

What every trip has to record

"Sõiduauto kasutamise üle peetavas arvestuses näidatakse: 1) sõiduautot kasutava isiku ees- ja perekonnanimi; 2) sõiduauto riikliku registreerimismärgi andmed; 3) sõiduauto läbisõidumõõdiku alg- ja lõppnäit iga … sõidu korral; 4) kuupäev ja sõidu eesmärk iga … sõidu korral."

Prefer to keep it by hand? A blank log with these fields: CSV · PDF.

How long to keep them

Seven years, and Estonia is the outlier of its neighbourhood — raamatupidamise seadus § 12 lg 1, from the end of the financial year in which the transaction was recorded, and independently maksukorralduse seadus § 58, seven years from 1 January of the year following the document's preparation — and for a file or a collection of documents, which a sõidupäevik is, from 1 January after its last entry ("toimiku või dokumentide kogumiku puhul viimase sissekande tegemisele järgneva aasta 1. jaanuarist"). The two provisions use different clocks for the same document, so the MKS one is the later for a calendar-year filer. Määrus nr 164 — the sõidupäevik regulation itself — sets no period at all: säilit occurs zero times in the RT I, 02.07.2025, 18 text. No split between employer and FIE, since both are raamatupidamiskohustuslane and MKS § 58 catches anything outside the accounting duty. Failure is estimation under MKS § 94 (1), which names the case exactly — "kui maksu määramiseks vajalikud kirjalikud tõendid on puudulikud, ebapiisavad, mitteusaldusväärsed, hävinud või kadunud" — on top of the entry's existing rule that a payment without arvestus is salary outright. Assessment prescribes in three years (five if intentional), so the records outlive the audit window by a wide margin.

What it costs to get wrong

Absolute. "Kui isikliku sõiduauto kasutamise hüvitist makstakse ilma arvestust pidamata, on väljamakse näol tegemist palgatuluga." Without the logbook the entire payment is salary. The flat 64 €/month allowance that needed no records was repealed on 1 September 2014 (RT I, 26.08.2014, 8, which struck määrus 164 § 6).

The company car is a different tax with a different shape. Everything above is about the isikliku sõiduauto hüvitis — your own car. Where the employer provides the car, TuMS § 48 lg 8 charges an erisoodustus on the employer computed from the car, not from the driving: "uuel sõiduautol 1,96 eurot kW kohta kuus, üle 5 aasta vanusel sõiduautol 1,47 eurot kW kohta kuus" (MTA Erisoodustused handbook, chapter Tööandja sõiduauto, last updated 08.01.2025). Three consequences worth having in one place:

Distance is irrelevant to it. The benefit arises from making the car available — "ei ole oluline tööandja sõiduauto kasutamine erasõitudeks, vaid sõiduauto kasutamise võimaldamine" — so driving less does not reduce it and driving more does not raise it. That is why DriveHub calculates no amount for such a car and names the tax that applies instead.
A logbook is not the way out of it. "Erasõite ei ole võimalik arvestuse alusel hüvitada ja seetõttu ei ole sõidupäeviku pidamine vajalik." The way out is a Transpordiamet register mark that the car is work-only: "Kui Transpordiametit ei ole teavitatud/puudub vastav märge, siis tööandja võimaldab töötajatel kasutada firma sõiduautot erasõitudeks." That is the employer's act, and no record the driver keeps can stand in for it.
M1 only. The notification duty covers passenger cars; "N1-kategooria sõidukite (kaubikute) kasutamisest teavitama ei pea", though the per-kW valuation can still be applied to a van the employer lets be driven privately.

The Cost of failure line dated the end of the 64 €/month no-records allowance to 2025; § 6 of määrus 164 carries "[Kehtetu - RT I, 26.08.2014, 8 - jõust. 01.09.2014]", so it ended in 2014. The Required line called the § 3 decision a prior one; § 3 names the period of trips already made and the MTA says the tax-free payment is only for trips already made. And the retention clock for a logbook, a collection of entries, runs from its last entry.

Where this comes from

The requirements above are quoted from the Maksu- ja Tolliamet. DriveHub re-checks these, and the rate, against the authority's own pages; this page is built from that record.

DriveHub records this automatically. It tracks each drive in the background and keeps the start and end, the distance and the route. Tracking and the missing-drive check are free; the report in the shape a tax office expects is part of DriveHub Pro.