Other taxes

Taxpayers are required to pay only such state and local taxes as are prescribed by law at the rates and pursuant to the procedure provided in Acts concerning taxes and in rural municipality or city council regulations. The tax authority for state taxes is the Tax and Customs Board, the tax authorities for local taxes are rural municipality and city governments. A rural municipality and a city may enter into an administrative contract with the Tax and Customs Board by which the functions of the local tax authority shall be transferred to the Tax and Customs Board.

Land tax

Land tax is a state tax imposed by the Land Tax Act. Land tax is imposed on all land in Estonia, except land where economic activities are prohibited. Land tax is paid in full to the budget of a local authority.

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Forest transactions

All natural and legal persons who have sold and purchased cutting right and/or timber are required to submit a notice concerning the cutting right or timber sold or purchased (forest transaction notice) to the Tax and Customs Board once a year.

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Road toll

In Estonia, it is required to pay road toll for all heavy goods vehicles that weigh over 3.5 tons and are used on the public road network.

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With the acceptance of a succession, all rights and obligations of a bequeather, including the obligations of the bequeather to the Estonian Tax and Customs Board, are transferred to a successor.

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Last updated: 22.09.2021

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