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.

Payment of land tax

There are two deadlines for paying land tax in 2024: 1 April and 1 October.

  • Land tax in the amount of up to 64 euros on land located within the territory of one local government must be paid by 1 April.
  • If the land tax amount exceeds 64 euros:

    – at least half of the land tax, but no less than 64 euros, must be paid by 1 April;

    – the remaining part of the land tax must be paid no later than by 1 October.

  • NB! If you pay land tax before the due date, the amount will remain on your e-MTA prepayment account until the payment due date.

The most convenient way to pay land tax is electronically in the e-services environment e-MTA.

Pay land tax in e-MTA

You can also pay the tax by bank transfer, at the service bureaus of the Tax and Customs Board
and by an e-invoice. Read more: Tax payment options

 Useful links

As a land owner, you can view the data of your plots of land, land tax calculation details, amounts due and land tax notices in the e-services environment e-MTA.

View the data

Questions and answers

About land tax

Land tax liability arises on 1 January of the current year. The Estonian Tax and Customs Board issues a tax notice to the person who as of 1 January is the owner or user of the land.

Land tax notices are issued by 15 February at the latest.

If the total amount of land tax within the area of one local government is less than 5 euros, no land tax notification is sent and no land tax has to be paid.

If the land is acquired or the right to use the land arises in the middle of the year, the previous owner or user has the obligation to pay the land tax until the end of the year. The tax liability of the new owner or user arises on 1 January of the year following the year in which the land is acquired or the right of use arises.

If your land tax notice contains inaccuracies in the land use or taxpayer data, please inform the local authority of the location of the land, which will make the necessary corrections to registers.
 

Land tax is paid by owners or users of land – private persons, businesses and the state alike.

The tax on land is based on the right of ownership or use.

  • Unless land use is re-registered pursuant to the Land Reform Act, land tax is paid by land users.
  • If land is encumbered with a right of superficies or a usufruct, land tax must be paid by the superficiary or usufructuary.
  • If a registered immovable (plot with buildings) is divided between apartment ownerships, the owner of each apartment must pay land tax for their apartment ownership.

The taxation of land is based on the taxable value of land, which the Land Board determines during mass valuation.

In 2022, the Land Board conducted the mass valuation of land, as a result of which the value of land changed. The new value of each plot of land can be viewed in the Land Cadastre minu.kataster.ee. You can search for the cadastral unit of interest by address or cadastral code. Then open “Land value information” and “Taxable value of land (land tax base 2024)”.

You can find more information about the 2022 mass valuation of land and the valuation methodology on the website of the Land Board.

Land valuation is regulated by the Land Valuation Act.

 Additional data

Land tax rates are established in the Land Tax Act. Local authorities establish land tax rates within these ranges in their administrative territory.

To mitigate the impact of land revaluation on land tax, land tax rates have been reduced.

In 2023, the tax rates ranged from 0.1% to 2.5%, but from 2024, they range from 0.1% to 1.0%.

Tax rate ranges for 2024 are:

  • for residential land and the land use type of yard land on profit-yielding land, 0.1%–0.5%
  • for profit-yielding land 0.1%–0.5%
  • for land with other intended use 0.1%–1.0%

of the taxable value of the land per year.

Land tax rates in local governments*


*For questions about land tax rates, please contact the local government of the land location.

The protective mechanism, or, a threshold of the land tax increase, has been established to avoid a sharp increase in land tax

In 2024, the protective mechanism  (10% or 5 euros) will be added to the land tax amount (without benefits and exemptions) of the previous year (2023), view example. This means that the land tax of a cadastral unit will not increase for the owner by more than 10% per year compared to the previous year, until it reaches the land tax amount based on the taxable value and tax rate.

If 10% is less than 5 euros, land tax is increased by 5 euros.

Tax exemptions are land-based (for example, nature reserves) and are stipulated in § 4 of the Land Tax Act.

Tax incentives are personal (for example, home owner's tax incentive) and are provided in § 11 of the Land Tax Act. 


In 2024, all existing land tax exemptions and incentives will be preserved. 

From 2024, the domestic land tax exemption will also be added to land units with joint intended use, if one of the intended uses is residential land. For example, if a commercial space is located on the first floor of an apartment building, from 2024, the home owner will not pay land tax on the commercial land under this building.

In 2024, domestic land, the size of which is 0.15 hectares in densely populated areas and 2 hectares elsewhere, is exempt from land tax, as before.

A landowner has the right to the tax incentive on domestic land, if as of 1 January:

  • he or she is the owner or user of the plot of land;
  • the plot of land is residential land or profit-yielding land which includes the land use type of yard land;
  • the permanent residence of the landowner is in the building located on this land according to the residence data in the Population Register.

In the case of apartment ownership, the tax-exempt limit of domestic land applies, which is distributed to each apartment ownership according to its share in the ownership. If there are several joint owners or co-owners of a plot of land, the tax-exempt limit applies to all owners jointly.

Local governments may grant pensioners the additional tax incentive on land tax of domestic land in the extent of 0.15 hectares and repressed persons the incentive in the extent of the whole domestic land or the land use type of yard land of profit-yielding land. For the tax incentive, an application must be submitted to the local government.

Land tax calculation formula as from 2024

Land tax amount = land value (€) × tax rate (%) – protective mechanism – tax exemptions – tax incentives.

Example of changes in the amount of land tax in 2023-2024

2023 2024
taxable value of land 2400 20 000
tax rate 2,5% 0,5%
calculated land tax amount - 100 euros
land tax amount 60 euros 66 euros
(the 2023 land tax amount 60 euros + 10%)

Additional information

1. Why is land tax calculation different in 2024?
Land tax is based on the value of land. In 2022, the Land Board conducted a mass valuation of land, as a result of which the value of land changed. Until 2023, land tax was calculated on the basis of the land valuation results of 2001. Beginning from 2024, land tax is calculated on the basis of the 2022 mass valuation results.

2. Where can I find information about land value?
In 2022, the Land Board conducted a mass valuation of land, as a result of which the value of land changed. The new value of each plot of land can be viewed in the public land cadastre of the Land Board. You can search for the cadastral unit of interest by address or cadastral code. Then open Land value informationTaxable land value (from 01.01.2024).
The page minu.kataster.ee does not show the land tax amount.

3. How was the changed value of land formed?
Land valuation was done by analysing the sales transactions in the real estate transactions database of the Land Board as of 30 June 2022. You can find more information about the 2022 mass valuation of land and the valuation methodology on the website of the Land Board.

4. What is the taxable value of my share in the ownership?
The taxable value of the share in the ownership of property is formed according to the share in the ownership of the taxable value of land. In the example below, the land tax amount is estimated, and it is assumed that there are no changes in the data of the cadastral unit and the share in ownership. The example does not contain incentives and exemptions.

  year 2023 year 2024
intended use residential land residential land
share in the ownership 1/100 1/100
taxable value of residential land 60,000 euros 300,000 euros
taxable value of the share in the ownership 600 euros 3,000 euros

5. What are the land tax rates for 2024?
The maximum tax rates established by the Land Tax Act in 2024 are:

  • for residential land and the land use type of yard land on profit-yielding land — 0.1–0.5 per cent
  • for profit-yielding land — 0.1–0.5 per cent
  • for land with other intended use — 0.1–1.0 per cent

of the taxable value of the land per year.

Tax rates of local governments for 2024

6. What does the limit of increase, i.e., the protective mechanism mean?
In order to avoid a sharp increase in land tax, the protective mechanism (i.e. the limit of increase) of 10% (or 5 euros) has been established. This means that land tax will not increase by more than 10% per year compared to the previous year, until it reaches the land tax amount based on the taxable value and tax rate.
If 10% is less than 5 euros, land tax increases by 5 euros each year.
The protective mechanism, i.e., the increase limit, is applied before the tax incentives and exemptions are calculated.

7. When is the 10% protective mechanism applied?
The protective mechanism is applied when the land tax amount (before tax incentives and exemptions) is more than 10% higher than the land tax amount of the previous period. 
In the example below, the land tax amount is estimated, and it is assumed that there are no changes in the data of the cadastral unit and the share in ownership. The example does not contain incentives and exemptions.

  year 2023 year 2024
intended use residential land residential land
taxable value of residential land 2,400 euros 20,000 euros
tax rate 2.5% 0.5%
calculated land tax amount 100 euros
land tax amount 60 euros 66 euros
(2023 land tax amount 60 euros + 10%)

8. When is the 5 euros protective mechanism applied?
If the increase in the amount of tax is 10% compared to the previous taxation period, but less than 5 euros, the amount of land tax (before tax incentives and exemptions) is increased by 5 euros, but not more than the amount of land tax based on the taxable value of the land and the land tax rate.

In the example below, the land tax amount is estimated, and it is assumed that there are no changes in the data of the cadastral unit and the share in ownership. The example does not contain incentives and exemptions.

  year 2023 year 2024
intended use residential land residential land
taxable value of residential land 800 euros 8,000 euros
tax rate 2.5% 0.5%
calculated land tax amount 40 euros
land tax amount 20 euros 25 euros
(2023 land tax amount 20
 euros + 5 euros because 10% = 2.5 euros < 5 euros)

9. How is the protective mechanism applied if the intended use of the land has changed?
If the tax rate of a cadastral unit changes due to a change in land cover and land use type, area or intended use, the taxable value is calculated for the cadastral unit based on the results of the 2001 mass valuation. For this purpose, the hypothetical land tax amount for 2023 is calculated and the protective mechanism is added to find the land tax amount for 2024.

In the example below, the land tax amount is estimated, and it is assumed that there are no changes in the data of the cadastral unit and the share in ownership. The example does not contain incentives and exemptions.

  year 2023 year 2024
intended use profit yielding land (area under cultivation, 100%) residential land (100%)
hypothetical taxable value of residential land in 2023 10,000 euros
tax rate of residential land in 2023 2.5%
hypothetical land tax amount in 2023 250 euros
taxable value of land 7,500 euros 100,000 euros
tax rate 2.0% 0.5%
calculated land tax amount 500 euros
land tax amount 150 euros 275 euros
(2023 hypothetical land tax amount 250 euros + 10%)

10. How is the protective mechanism applied if the intended use of the land has been added?
If the tax rate of a cadastral unit changes due to a change in land cover and land use type, area or intended use, the taxable value is calculated for the cadastral unit based on the results of the 2001 mass valuation. For this purpose, the hypothetical land tax amount for 2023 is calculated and the protective mechanism is added to find the land tax amount for 2024.

In the example below, the land tax amount is estimated, and it is assumed that there are no changes in the data of the cadastral unit and the share in ownership. The example does not contain incentives and exemptions.

  year 2023 year 2024
intended use residential land (100%) residential land (70%)
and commercial land (30%)
hypothetical taxable value of residential land and commercial land in 2023 40,000 euros
tax rate of residential land and commercial land in 2023 2.5%
hypothetical land tax amount in 2023 1,000 euros
taxable value of land 35,000 euros 160,000 euros
tax rate of residential land 2.5% 0.5%
tax rate of commercial land 1%
calculated land tax amount 1,040 euros
land tax amount 875 euros 1,100 euros
(2023 hypothetical land tax amount 1,000 euros + 10%)

11. When is the protective mechanism not applied?
The protective mechanism, i.e., the limit of increase, has been established to mitigate the steep increase in land tax. The protective mechanism is not applied if the product of the (2022) taxation price and (2024) tax rate is less than the previous year's land tax amount before tax incentives and exemptions.

In the example below, the land tax amount is estimated, and it is assumed that there are no changes in the data of the cadastral unit and the share in ownership. The example does not contain incentives and exemptions.

  year 2023 year 2024
intended use land designated for transport land designated for transport
taxable value of land designated for transport 10,000 euros 12,000 euros
tax rate of land designated for transport 2.5% 1.0%
land tax amount 250 euros 120 euros
(the amount of land tax is less than the amount of land tax in 2023, and the protective mechanism, i.e., the limit of increase, is not applied)

12. How is the protective mechanism, i.e., the limit of increase, applied if the amount of the previous tax period was zero?
To calculate the tax amount for 2024, the land tax amount calculated for the previous tax year is found (without incentives and exemptions) and the protective mechanism is added to it.

In the example below, the land tax amount is estimated, and it is assumed that there are no changes in the data of the cadastral unit and the share in ownership. The example does not contain incentives and exemptions.

  year 2023 year 2024
intended use residential land residential land
share in the ownership 496/1964 496/1964
taxable value of residential land 650 euros 14,173 euros
taxable value of the share in the ownership 164 euros 3,579 euros
tax rate of residential land 2.5% 0.5%
calculated land tax amount 4.10 euros 17.90 euros
land tax amount 0 euros
Below 5 euros, land tax notice not issued.
9.10 euros
(2023 calculated land tax amount
4.10 euros + 5 euros,
because 10% = 0.41 euros < 5 euros)

13. Why is the homeowner's tax exemption smaller in 2024 than in 2023?
In 2024, the homeowner's tax exemption may be smaller than in 2023. Check the example below, in 2023 the amount of the homeowner's tax exemption was 11.25 euros, but in 2024 it is 6.46 euros.

In the example below, the land tax amount is estimated, and it is assumed that there are no changes in the data of the cadastral unit and the share in ownership. The example is without tax exemption.

Year 2023

Intended use Taxable value of the share in the ownership Tax rate Land tax amount of the share in the ownership, i.e., land tax amount Homeowner’s tax exemption
profit yielding land (area under cultivation) 713 euros 2% 14.26 euros  
profit yielding land (yard land) 450 euros 2.5%   –11.25 euros
profit yielding land (natural grassland) 14 euros 2% 0.28 euros  
profit yielding land (other land) 13 euros 2.5% 0.32 euros  
Total 1,190 euros   14.86 euros  

2023 land tax amount 14.86 euros
2023 calculated land tax amount 26.11 euros (14.86 euros + 11.25 euros)
Calculated amount of land tax in 2024 before homeowner's tax exemption 31.11 euros
(calculated amount of land tax in 2023 26.11 euros + 5 euros, because 10% = 2.6 euros < 5 euros)

2024 calculated land tax amount 31.11 euros (land tax amount without homeowner’s tax exemption) 
The calculated amount of land tax for 2024 will be divided proportionally among the intended use of the land according to their tax share.
2024 land tax amount 24.65 euros (land tax amount with homeowner’s tax exemption)

Year 2024

Intended use Taxable value of the share in the ownership Tax rate Land tax amount of the share in the ownership Land tax amount with protective mechanism, i.e., land tax amount Homeowner’s tax exemption
profit yielding land (area under cultivation) 46,187 euros 0.5% 230.94 euros 24.16 euros  
profit yielding land (yard land) 12,348 euros 61.74 euros   –6.46 euros
profit yielding land (natural grassland) 786 euros 3.93 euros 0.41 euros  
profit yielding land (other land) 155 euros 0.78 euros 0.08 euros  
Total 59,476 euros 297.39 euros 24.65 euros

14. What are the changes in the homeowner’s tax exemption in 2024?
From 2024, the domestic land tax exemption will also be added to land units with joint intended use, if one of the intended uses is residential land. For example, if a commercial space is located on the first floor of an apartment building, from 2024 the homeowner will not pay land tax on the commercial land under this building.

15. Will the homeowner's tax exemption still exist in 2024?
Yes. In 2024, land, the size of which is 0.15 hectares in densely populated areas and 2 hectares elsewhere, is still exempt from land tax.
A person has the right to the tax exemption on domestic land, if as of 1 January:

  • he or she is the owner or user of the plot of land;
  • the plot of land is residential land or profit-yielding land which includes the land use type of yard land;
  • the permanent residence of the landowner is in the building located on this land according to the residence data in the Population Register.

The homeowner’s tax exemption is calculated on the tax amount after the protective mechanism is implemented.

16. Will the existing tax exemptions be maintained?
Yes. In 2024, all existing land tax exemptions and incentives will be preserved.

17. How are tax exemptions and/or incentives applied in the case of the protective mechanism?
Tax exemptions and incentives are applied on the tax amount after the implementation of the protective mechanism.

18. Where can I see the calculation details of the land tax amount of the cadastral unit?
To see the land tax calculation details, sign in to the e-services environment e-MTA and

  • select TaxesLand taxLand tax notices and land data from the menu
  • select the land by clicking on land name
  • click on the link „View calculation details

19. Do I have to pay land tax if the forecasted amount of land tax is less than 5 euros?
If the land tax within one local authority is less than 5 euros, the Estonian Tax and Customs Board does not designate land tax and does not issue a tax notice. 
The forecasted amount may differ from the amount of land tax due. The land tax amount is calculated, and the land tax notice is composed based on the data of 1 January.

20. When will I see the forecasted land tax amount of year 2025?
You can see the forecasted land tax amount for 2025 in the e-services environment e-MTA from the beginning of year 2025.

21. Who do I contact if my land data is not correct?
Regarding land data and land tax rates, please contact your local government. 
Contact details of local authorities' land consolidators

Regarding matters of determining and paying land tax, please contact the Estonian Tax and Customs Board:

22. What are the due dates of land tax payment in 2024?
There are two deadlines for paying land tax in 2024: 1 April and 1 October. 
Land tax of up to 64 euros from any land located in the area of the local authority must be paid by 1 April.

If the land tax amount exceeds 64 euros:

  • at least half of the land tax, but no less than 64 euros, must be paid by 1 April;
  • the remaining part of the land tax must be paid no later than by 1 October.

23. I paid the land tax before the deadline, but the amount paid is still displayed as a claim with a future due date in the block of balances of claims and liabilities on the e-MTA dashboard.
Amounts paid before the land tax payment deadline are displayed as a claim until the land tax payment due date. Claim amount is covered when the land tax payment deadline arrives.

24. Who will receive a paper land tax notice by post? 
If a person does not have other contact details in the databases of the Tax and Customs Board than the address or their e-mail address or mobile phone number is not correctly indicated in the database, they will be sent a paper land tax notice. The land tax notice is sent on paper also if the person is 77 years old or older.
 

Local authority code Local authority name Contact person E-mail address Telephone
130 Alutaguse vald Sirje Allikmaa [email protected]  3366909
141 Anija vald Mait Paasik [email protected]  53338408
145 Antsla vald Ester Hommik [email protected] 5540530
171 Elva vald Daisy Sild [email protected] 53019101
184 Haapsalu linn Marju Kohtring [email protected] 4725322
191 Haljala vald Marju Kirsipu [email protected] 53364212
198 Harku vald Leigi Onga [email protected] 58366637
205 Hiiumaa vald Merilin Kaevandes [email protected] 4622882
214 Häädemeeste vald Marie Reinson [email protected] 4448884
245 Jõelähtme vald Gerli Liivoja [email protected] 6054879
247 Jõgeva vald Priit Kalme [email protected] 7762448
251 Jõhvi vald Serli Murik [email protected] 3363752
255 Järva vald Mati Tatrik [email protected] 5109734
272 Kadrina vald Siiri Püss [email protected] 53770705
283 Kambja vald Marge Einola [email protected] 58170211
284 Kanepi vald Kadri Kaska [email protected] 7976315
291 Kastre vald Kati Kala [email protected] 7446521
293 Kehtna vald Ene Sulg [email protected] 58757032
296 Keila linn Sven Andrejev [email protected] 6790715
303 Kihnu vald Kaido Selberg [email protected] 59125115
305 Kiili vald Benno Johanson [email protected] 6790264
317 Kohila vald Anne Laas [email protected] 53759295
321 Kohtla-Järve linn Enno Kaare [email protected] 3378567
338 Kose vald [email protected] 6339300
353 Kuusalu vald Triinu Tomingas [email protected] 6066386
424 Loksa linn Karin Ilves [email protected] 53048333
432 Luunja vald Merlin Kark [email protected] 53317366
431 Lääne-Harju vald Kairi Tiitsmann [email protected] 6776921
441 Lääne-Nigula vald Marika Meister [email protected] 4724354
430 Lääneranna vald Mihkel Kalmaru [email protected] 56692946
442 Lüganuse vald Gerly Pällo [email protected] 58558603
446 Maardu linn Marika Antson [email protected] 6060713
478 Muhu vald Pille Tamm [email protected] 4530680
480 Mulgi vald Tiia Kukk [email protected] 53432880
486 Mustvee vald Kerstin Laurand [email protected] 51946525
502 Märjamaa vald Greta Mäesalu [email protected] 53888146
511 Narva linn Virve Torpan [email protected] 58470230
515 Narva-Jõesuu linn Tatjana Hütt [email protected] 3599598
528 Nõo vald Piret Retter [email protected] 7455434
557 Otepää vald Vello Vou [email protected] 7664822
567 Paide linn Gustav Madis [email protected] 5239110
586 Peipsiääre vald [email protected] 57704795
638 Põhja-Pärnumaa vald Anne Kangert [email protected] 53088487
615 Põhja-Sakala vald Tiina Linder [email protected] 54230644
618 Põltsamaa vald Kaisa Sikora [email protected] 57839370
622 Põlva vald Tiivi Parts [email protected] 54470066
624 Pärnu linn Annika Kullerkan [email protected] 58676991
651 Raasiku vald [email protected] 6070589
653 Rae vald Silja Angerjas [email protected] 6056788
663 Rakvere linn Inge Kuhi [email protected] 3240312
661 Rakvere vald Minna Õunap [email protected] 53891930
668 Rapla vald Sirje Salu [email protected] 59197970
689 Ruhnu vald Raimet Figol [email protected] 5188567
698 Rõuge vald Kariina Nesenko [email protected] 5206945
708 Räpina vald Miia Kasearu [email protected] 5063276
712 Saarde vald Martti Rooden [email protected] 53494259
714 Saaremaa vald Pille Pukk [email protected] 4525085
719 Saku vald Maie Lipso [email protected] 6712423
725 Saue vald Aime Renser [email protected] 53414028
732 Setomaa vald Erika Joonas [email protected] 57450133
736 Sillamäe linn Natalja Tšistjakova [email protected] 3925746
784 Tallinna Linnakantselei Tallinna Linnavaraamet [email protected] 6404454
792 Tapa vald Linda Kelu-Toome [email protected] 3229672
793 Tartu linn Riho Sulp [email protected] 7361257
796 Tartu vald Mari Niine [email protected] 5265519
803 Toila vald Arne Pilvar [email protected] 3369546
809 Tori vald Margus Pikkor [email protected] 58167666
824 Tõrva vald Arvo Kargu [email protected] 7668454
834 Türi vald Ülle Surva [email protected] 53406933
857 Valga vald Mario Pinka [email protected] 53093826
890 Viimsi vald Liis Reim [email protected] 6028816
897 Viljandi linn Tiit Rattasep [email protected] 51943746
899 Viljandi vald Elis Kaasik [email protected] 58540551
901 Vinni vald Irina Kuhlbach [email protected] 3258668
903 Viru-Nigula vald Marit Laast [email protected] 57570531
907 Vormsi vald Maris Jõgeva [email protected] 5296318
919 Võru linn Sirli Kokk [email protected] 7850937
917 Võru vald Alar Veibri [email protected] 59105585
928 Väike-Maarja vald Diana Seepter [email protected] 3295755

Last updated: 14.02.2024

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