According to the income tax returns for 2023, almost 75 900 people will have to pay a total of nearly 75.2 million euros of income tax subject to payment additionally by 1 October 2024. Almost 77 900 legal and natural persons will have to pay the second instalment of land tax in the total amount of 24.4 million euros, which is paid into the budget of the local government.
Land tax is paid in two instalments if the amount of land tax within one local government exceeds 64 euros. The first instalment was due on 1 April, when at least half, but not less than 64 euros, had to be paid. The remaining amount can be paid until 1 October.
For individuals who have difficulties paying land tax or income tax on time, we recommend to apply for payment in instalments in the e-services environment of the Tax and Customs Board, e-MTA. To submit an application, sign in to e-MTA, select “Accounting”, then “Payment of tax arrears in instalments” and “Add new application”. Further instructions on payment in instalments can be found on the website of the ETCB under “Payment of tax liabilities in instalments”.
The easiest way to look up how much income or land tax must be paid is via e-MTA. In case of questions, private customers can contact the customer support at +372 880 0811 or [email protected]. Business clients can ask further information by calling at +372 880 0812 or writing to [email protected].
If you have any questions regarding taxation of land and tax exemptions, please contact the local government of the location of the land.
By 1 October 2024, local governments will also establish new land tax rates for 2025. Once the new tax rates have been established, these can also be viewed on the website of the ETCB.
