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.
  • Land tax is based on the taxable value of land and tax rate established by a local government.
  • The taxable value of land forms on the basis of potential profitability, intended purpose and location of the land, and not on the actual use of the land.
  • Based on the taxable value of land and the tax rate imposed on it, the Estonian Tax and Customs Board calculates the land tax and organises its collection.

Direct access

Land tax information in the e-MTA

As a landowner, you can view the data about your plots of land, calculation of land tax, land tax notices and amounts due in the Tax and Customs Board’s online services environment e-MTA.

Land Tax Act Contact details of local authorities' land consolidators

Land tax is paid by owners or users of land – private individuals, 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 the land tax for his or her apartment ownership.

Land tax will not be imposed if the amount of tax is less than 5 euros. The owners of apartments in apartment buildings also pay land tax. However, as in many apartment buildings the share of land tax for apartment owners is less than 5 euros, people may not be aware of the land tax and land tax exemption.

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

As a result of the valuation, value zones are formed and the value of the land in each zone is determined by intended purposes or land use types. The results are prepared as maps of value zones and a list of the value of land.

The Land Board adds valuation results to land cadastre (data collection consisting of land registers, cadastral maps and cadastral archives). The land cadastre also includes, among other things, information about the natural state of plots and data on land use types, which may change if the natural state of land changes.
 

More information

The valuation of land is regulated by the Land Valuation Act.

The taxable value of plots of land is calculated by local authorities that establish a tax rate for each plot and incentives per value zone each year by 31 January at the latest.

The rate of land tax is 0.1—2.5 per cent of the taxable value of land annually. The amended tax rates will be applicable from 1 January.

On the basis of the taxable value of land, the Tax and Customs Board will calculate land tax.

Settlement of disputes concerning the determination of taxable value of land is established by the Land Valuation Act.

Land under one’s home (0.15 hectares in densely populated areas and 2 hectares elsewhere) is exempt from land tax.

A landowner is entitled to exemption from land tax on land under home if as of 1 January:

  • he or she is the owner or user of the plot of land;
  • the plot is residential land or profit-yielding land that includes the land use type of yard land;
  • his or her residence is in the building located on this land pursuant to the residence data entered in the population register.

In the case of apartment ownership, there is a limit to the land tax exemption on land under home, which is divided between each apartment ownership according to its share of ownership. Land tax exemption also applies to a building association which owns the building. If land is part of joint or common ownership, the tax exemption limit applies to all owners jointly.

If part of the apartment building is used as commercial or public land, the plot of land shall be assigned multiple intended purposes.

The plot of land will be proportionally assigned the intended purposes of residential land and other land that apply to all apartment ownerships of this plot of land.

Local government may additionally exempt pensioners and disabled persons from the obligation to pay land tax on residential land to the extent of 0.15 hectares and repressed persons from the obligation to pay land tax to the extent of the whole residential land. In order to qualify for the exemption, you must submit an application to your local government.

Land tax rate

  • land tax rate is expressed as a percentage of the taxable value of land;
  • if the rate of land tax is established as a differentiated rate according to the value zones of land, the different tax rates are provided on separate rows.

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

The obligation to pay land tax arises when the amount of tax on land located within the territory of one local government is at least 5 euros.

If the total amount of tax on land located within the territory of one local government is less than 5 euros, the land tax notice is not sent and land tax is not payable.

If land or the right to use land is acquired in the middle of the year, it will remain the obligation of the previous owner or user to pay land tax until the end of the year. The tax liability of the new owner or user will arise from 1 January of the year following the year in which the land or the right to use the land was acquired.

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 owners and/or users do not have to submit land data or calculate and declare land tax themselves.

The Tax and Customs Board will calculate land tax based on the data from a local government by 15 February at the latest and will issue a land tax notice in the online services environment e-MTA.

We will inform tax payers about the issued land tax notices by e-mail or text message. If we do not have taxpayer’s e-mail address and telephone number, we will send a tax notice on paper by regular mail.

We use contact information in the population register or in the e-MTA register when sending notifications. If the data in the registers is different, we use the most recently amended data. For notifications to reach you, please check your contact details in the population register and/or the e-MTA and correct them if necessary.

All information about the taxation of your land is also available in the e-MTA. If you notice inaccuracies in the data about your land, please inform the local authority immediately.

If you have not received your land tax notice by 25 February at the latest, please contact the Tax and Customs Board.

The Tax and Customs Board will not send a tax notice when the amount of tax on land located within the territory of one local government is less than 5 euros.

Payment

There are two deadlines for payment of land tax – 31 March 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 31 March.
  • If the land tax amount exceeds 64 euros then
     

    – at least half of the amount must be paid by 31 March, but not less than 64 euros;

    – and the rest of the amount by 1 October.

Land tax is paid to the bank account of the Tax and Customs Board.

Pay land tax

E-invoice

To make the payment of land tax easier, you can order an e-invoice conveniently in the Tax and Customs Board’s online services environment.

Order e-invoice

Additional information

Local authority code Local authority name Contact person E-mail address Telephone
130 Alutaguse vald Sirje Allikmaa sirje.allikmaa@alutagusevald.ee 336 6909
141 Anija vald Mait Paasik mait.paasik@anija.ee 619 9021
142 Antsla vald Ester Hommik ester@antsla.ee 785 5225
171 Elva vald Daisy Sild daisy.sild@elva.ee 730 9896
184 Haapsalu linn Marju Kohtring marju.kohtring@haapsalulv.ee 472 5322
191 Haljala vald Marju Kirsipuu marju@haljala.ee 327 8220
198 Harku vald Anna Grete Kompus AnnaGrete.Kompus@harku.ee 600 3847
205 Hiiumaa vald Mai Julge mai.julge@hiiumaa.ee 463 6845
214 Häädemeeste vald Marie Selberg marie.selberg@haademeeste.ee 444 8894
245 Jõelähtme vald Gerli Kelk gerli@joelahtme.ee 605 4879
247 Jõgeva vald Ülle Soodla ylle.soodla@jogeva.ee 776 2907
251 Jõhvi vald johvi@johvi.ee 336 3752
255 Järva vald Mati Tatrik mati.tatrik@jarva.ee 510 9734
272 Kadrina vald Ülle Visnapuu ulle.visnapuu@kadrina.ee 322 5612
283 Kambja vald Arved Küngas arved.kungas@kambja.ee 741 6207
Marge Einola marge@ylenurme.ee 750 2605
284 Kanepi vald Kadri Kaska kadri@kanepi.ee 797 6315
291 Kastre vald Kati Kala kati.kala@kastre.ee 744 6521
293 Kehtna vald Ene Sulg ene.sulg@kehtna.ee 489 8834
296 Keila linn Sven Andrejev sven.andrejev@keila.ee 679 0700
303 Kihnu vald Kaido Selberg kaido.selberg@kihnu.ee 5912 5115
304 Kiili vald Benno Johanson benno.johanson@kiilivald.ee 679 0264
317 Kohila vald Anne Laas anne.laas@kohila.ee 489 4768
321 Kohtla-Järve linn Olga Ivanova olga.ivanova@kjlv.ee 337 8578
338 Kose vald Siiri Kiiver siiri@kose.ee 633 9320
353 Kuusalu vald Kairi Rohtmets kairi.rohtmets@kuusalu.ee 606 6385
424 Loksa linn Karin Ilves karin.ilves@loksa.ee 5304 8333
430 Lääneranna vald Mihkel Kalmaru mihkel.kalmaru@laaneranna.ee 447 3745
431 Lääne-Harju vald Kairi Tiitsmann kairi.tiitsmann@laaneharju.ee 677 6921
432 Luunja vald Teivi Leis teivi@luunja.ee 741 7323
441 Lääne-Nigula vald Sirje Selart sirje.selart@laanenigula.ee 473 5056
Marika Meister marika.meister@laanenigula.ee 472 4354
442 Lüganuse vald Tatjana Pääro Tatjana.Paaro@lyganuse.ee 332 1341
446 Maardu linn Marika Antson maksuinspektor@maardu.ee 606 0713
478 Muhu vald Pille Tamm maa@muhu.ee 453 0680
480 Mulgi vald Tiia Kukk tiia.kukk@mulgivald.ee 435 5516
Anneli Pälsing anneli@mulgivald.ee 436 3185
486 Mustvee vald Pille Lapin pille.lapin@mustvee.ee 506 8432
503 Märjamaa vald Kirsti Mau kirsti.mau@marjamaa.ee 5302 1768
511 Narva linn Virve Torpan info@narvaplan.ee 359 9170
virve.torpan@narva.ee
514 Narva-Jõesuu linn Tatjana Hütt tatjana.hutt@narva-joesuu.ee 359 9598
528 Nõo vald Piret Retter piret@nvv.ee 745 5434
557 Otepää vald Vello Vou vello.vou@otepaa.ee 766 4822
567 Paide linn Elliko Kõiv elliko.koiv@paide.ee 383 8635
Maritana Pärna maritana.parna@paide.ee 383 8637
586 Peipsiääre vald vald@peipsivald.ee 730 2370
615 Põhja-Sakala vald Rein Vahtra rein.vahtra@pohja-sakala.ee 435 5445
618 Põltsamaa vald Kätlin Põdra katlin.podra@poltsamaa.ee 5197 6577
622 Põlva vald Tiivi Parts tiivi.parts@polva.ee 799 9485
624 Pärnu linn Annika Kullerkan annika.kullerkan@parnu.ee 444 8369
638 Põhja-Pärnumaa vald Maritta Sillandi vald@pparnumaa.ee 443 0330
651 Raasiku vald Riina Rand raasiku.vald@raasiku.ee 607 0348
653 Rae vald Silja Angerjas silja.angerjas@rae.ee 605 6788
661 Rakvere vald Tiit Mark tiit.mark@rakverevald.ee 322 1025
663 Rakvere linn Inge Kuhi inge.kuhi@rakvere.ee 324 0312
668 Rapla vald Sirje Salu sirje.salu@rapla.ee 489 0536
689 Ruhnu vald Margus Pikkor m.pikkor@gmail.com 454 5602
698 Rõuge vald Heidi Normann maaspetsialist@rauge.ee 5330 0711
708 Räpina vald Miia Kasearu miia@rapina.ee 799 9510
712 Saarde vald Martti Rooden martti.rooden@saarde.ee 449 0139
714 Saaremaa vald Pille Pukk pille.pukk@saaremaavald.ee  452 5085
718 Saku vald Maie Lipso maie.lipso@sakuvald.ee 671 2423
726 Saue vald Aime Renser aime.renser@sauevald.ee 6 541 134
732 Setomaa vald Erika Joonas erika.joonas@setomaa.ee 5745 0133
735 Sillamäe linn Natalja Tšistjakova tsistjakova@sillamae.ee 392 5746
784 Tallinn linnavaraamet@tallinnlv.ee 640 4454
792 Tapa vald vallavalitsus@tapa.ee 322 9672
793 Tartu linn Riho Sulp riho.sulp@tartulv.ee 736 1257
796 Tartu vald Tõnis Tõnissoo tonis.tonissoo@tartuvald.ee 733 7756
803 Toila vald Hannes Kohting hannes.kohtring@toila.ee 336 9546
809 Tori vald Mati Leht mati.leht@torivald.ee 442 0728
824 Tõrva vald Arvo Kargu arvo.kargu@torva.ee 766 8454
834 Türi vald Ülle Surva ylle.surva@tyri.ee 384 8251
855 Valga vald valgalv@valgalv.ee 766 9900
890 Viimsi vald Stella Laur Stella.Laur@viimsivv.ee 602 8816
897 Viljandi linn Ilme Kurro ilme.kurro@viljandi.ee 435 4753
899 Viljandi vald Mall Ingermaa mall.ingermaa@viljandivald.ee 435 0123
Ülle Moll ylle.moll@viljandivald.ee 435 0135
901 Vinni vald Irina Kuhlbach irina@vinnivald.ee 325 8668
903 Viru-Nigula vald Marit Laast marit.laast@viru-nigula.ee 322 9631
907 Vormsi vald Valvi Sarapuu valvi@vormsi.ee 5307 3269
917 Võru vald Alar Veibri alar.veibri@voruvald.ee 782 2716
919 Võru linn Tauno Asi tauno.asi@voru.ee 785 0928
928 Väike-Maarja vald Diana Seepter diana.seepter@v-maarja.ee 329 5755

Last updated: 20.04.2021

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