In 2026, land tax must be paid by 334 600 private person and 35 700 legal person, i.e. ca 370 300 persons in the total amount of 90.3 million euros. Compared to 2025, there are approximately 34 900 landowners who previously had no obligation to pay land tax.
The owner of the land tax service at the ETCB, Riita Parksepp, points out that homeowners may also be liable to land tax this year. “This is the case if a local authority has not established the homeowner’s incentive of up to 1 000 euros or if the incentive established by the local authority is lower than the amount of tax,” she said.
Notifications regarding tax notices are sent to taxpayers via e-mail or text message during February. You can view your land tax notice in the e-services environment e-MTA by selecting Taxes – Land tax – Land tax notices and land data.
In light of the rise in scam messages, the ETCB recommends signing in to the e-services environment only through the ETCB’s official website emta.ee and selecting “E-services”.
The due date for payment of the first instalment of land tax is 31 March. The remaining amount must be paid by 1 October.
What changes with land tax in 2026?
For the 2026 land tax, local authorities had expanded authority to determine land tax amounts. The values affecting land tax as determined by local authorities can be found on the ETCB website in the table “Land tax rates and tax incentives in 2026”.
- The ranges of 2026 land tax rates, from which local authorities could choose the new rates, are the same as in 2025. The tax rates per year are the following: 0.1–1% on residential land and the land use type of yard land on profit-yielding land, 0.1–0.5% on profit-yielding land, and 0.1–2% on land intended for other purposes.
- A limit on land tax increase (so-called safeguard mechanism) has been established to prevent sudden increases in land tax. The maximum limit for land tax increase is 10–100% according to the decision of the local authority, and depends on the decision made in each specific municipality. This means that if the local authority decided on a land tax increase limit of, for example, 10%, the land tax amount for cadastral units in the municipality may increase by 10% before tax exemptions and incentives. If the amount of tax would increase by less than 5 euros compared to the previous year, the amount of land tax will increase by 5 euros.
- Homeowner’s tax incentive becomes amount-based. Each local authority was able to decide on a tax incentive of up to 1,000 euros on the land under the home. In addition, local governments had the option to introduce incentives for pension recipients and repressed persons. No separate application is required to receive the homeowner’s incentive. The conditions for receiving the additional tax incentives for pension recipients and/or victims of repression are established by the local authorities, and in order to receive them, it is necessary to contact the local authorities. The applicable incentives are checked and taken into account by the ETCB automatically before a tax notice is issued.
In 2026, the land tax on a cadastral unit, excluding tax exemptions and incentives, will not increase by more than 10-100% for the owner compared to the previous year. “However, if a local authority changes something in the incentives or if all the conditions for receiving the tax incentive for land under the home no longer apply in the new year, the amount of tax payable may change by more than the maximum land tax increase set by the local authority," explained Parksepp.
Data of plots of land can be checked in the Land Cadastre, owner data in the Land Register. If it appears from the tax notice or cadastral data that the data on the value of the land on the basis of which the tax is calculated must be corrected, please contact the Land and Spatial Development Board at the e-mail address [email protected]. In order to change the data in the land register, you must contact the Land Registry and Registration Department of Tartu District Court at the e-mail address [email protected].
Land tax is a state tax that is levied on all land in Estonia. Land tax is paid in full into the budgets of local authorities. More information about land tax for 2026 can be found from the ETCB web site emta.ee/land-tax.
Frequently asked questions
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Why must land tax be paid, and how is it calculated?
Land tax is a state tax established by the Land Tax Act, which is levied on all land. The tax is paid in full into the local government budget. With this support, local authorities can develop local life and provide services intended for local people.
According to the law, land tax is payable by landowners or land users. Land tax is paid by individuals, economic operators and the state. The tax on land is based on the right of ownership or use. More information is available on the web page of the ETCB. -
Where can I see the calculation of land tax?
You can see the calculation of cadastral unit land tax after the tax notice has been issued in the e-services environment e-MTA. After signing in (1) select from the menu Taxes - Land tax - Land tax notices and land data, (2) click on the name of the land in the table of land data, (3) click on the link "View calculation details". -
How is land tax paid if the land belongs to several taxpayers?
If land belongs to several taxpayers, the land tax is divided between them according to their share of ownership, and each taxpayer receives a separate tax notice. If one taxpayer wishes to pay land tax on behalf of others, each land tax notice must be paid separately using the personal reference number of the respective taxpayer. -
Is it possible to pay land tax from the amount refundable on the basis of the income tax return?
Yes, when filing your income tax return, you can leave the refundable amount in your prepayment account to cover land tax. If you have no other tax liabilities, the land tax will be paid from the amount in your prepayment account on the day following the land tax due date. -
I paid my land tax before the due date, but the amount paid is still displayed as a claim with a future due date under “Balances of claims and liabilities” in the e-services environment. Why?
The amount of land tax paid before the due date is displayed as a claim until the due date for payment of land tax. The amount is paid automatically after the due date for payment of land tax. -
Why did I receive several land tax notices?
If you own land in several municipalities, we will issue a land tax notice for each municipality separately. -
Is it possible to pay in instalments?
In 2026, there will be two deadlines for paying land tax: 31 March and 1 October. Land tax of up to 100 euros for land located within the boundaries of a municipality must be paid by the first deadline. If the amount of land tax exceeds 100 euros, at least half of the amount, but not less than 100 euros, must be paid by the first due date and the remaining part of the amount of tax must be paid by 1 October at the latest. If you pay the land tax before the due date, the amount will remain in your e-MTA prepayment account until the due date and will be automatically withdrawn from there to cover the tax liability upon the due date.
In case of possible payment difficulties, we recommend that you apply for a deferral and pay the tax liability in instalments. You can submit an application for payment in instalments in the e-services environment e-MTA. From the due date of payment of the tax until full payment of the tax arrears, we calculate interest at 0.06% per day, i.e. 21.9% per year. When tax arrears are paid in instalments, it is possible to apply for a reduction in the interest rate of up to 50% as of the approval of the decision on rescheduling. More information on the payment of tax liabilities in instalments is available on the website of the ETCB. -
Does the ETCB send tax notices by e-mail or only to e-MTA?
As a rule, we send a notification by e-mail or text message that a tax notice has been issued. If we do not have taxpayer's e-mail address or mobile phone number, we will send the tax notice by regular mail. -
Why haven't I received my tax notice yet?
Firstly, we ask you to check from the e-services environment e-MTA whether a tax notice has been issued to you. If the amount of tax is less than 5 euros, it is displayed that there are no tax notices. If you have not received the land tax notice by 25 February, please let us know within 30 days. We ask private customers to contact the ETCB at [email protected] or +372 880 0811; and business customers at [email protected] or +372 880 0812.
