In Estonia, private individuals and car dealers have found a way to reduce the initial registration tax on expensive vehicles: they register SUVs as motorhomes (category N1). This cuts the tax burden by 2-3 times. For instance, the registration fee for a 2022 BMW X7 as a motorhome is 2394.95 euros instead of 5977.25 euros.
According to the Transport Department, nine BMWs, three Audis, and one Porsche are currently registered as campers in the country. The department confirms that such registration is legal if the required equipment is installed, but its presence will be checked during the technical inspection. After registration, the category can be changed to a regular vehicle without additional tax payment.