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.
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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.
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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.
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.
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 information – Taxable 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 Taxes – Land tax – Land 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:
- private client information line +372 880 0811, e-mail [email protected]
- business client information line +372 880 0812, e-mail [email protected]
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