This paper presents a new leveling algorithm that estimates the initial horizontal angles composed of roll angle and pitch angle for a moving or stationary vehicle. The system model of the EKF is designed by linearizing the nonlinear Euler angle differential equation. The measurement models are designed for the moving case and for the stationary case, respectively. The simulation results show that the leveling algorithm is ade-quate not only for acquiring the initial horizontal angles of the vehicle in the motion with acceleration and rotation but also for the stationary one.