Useful links
You can check the data of your plots of land, land tax calculations, amounts due and tax notices in the e-services environment e-MTA.
About land tax
Land tax liability is created on 1 January of the current year and the tax notice is issued to a person who is the owner, superficiary or usufructuary of the immovable as at 1 January, based on the data in the land register or the successor of the immovable pursuant to the data of the succession register. Tax liability arises if the amount of land tax on land located within the territory of one local government is at least 5 euros. If a person has land in the territory of several local governments, we issue a land tax notice separately for each local government.
The Tax and Customs Board calculates the land tax payable based on data from state registers, agencies, and local authorities:
- tax payer – the land register or the State’s Real Property Register
- taxable value of land – the Land and Spatial Development Board
- tax rates – local government
- limit on land tax increase – the Land Tax Act and/or a local government
- tax exemptions – the Land and Spatial Development Board and/or a local government
- tax incentives – the land register, the population register and a local government
NB! If land is acquired or the right to use land arises in the middle of the year, it remains the obligation of the previous owner or user to pay land tax until the end of the year. The tax liability of a new owner or user arises as of 1 January of the year following the year of acquisition of the land or receiving the right of use.
A land tax notice is an administrative act that gives rise to a tax liability for the taxpayer. You can view the tax notice in the e-services environment e-MTA no later than by 15 February.
Issuing a land tax notice
The Estonian Tax and Customs Board will issue to a taxpayer a tax notice on the amount of land tax payable in the e-services environment no later than by 15 February.
- If the total amount of land tax on land located within the territory of one local government is less than 5 euros, no land tax is imposed and no tax notice is issued.
- We will notify the recipient of the tax notice by e-mail or text message.
NB! For security reasons, links, information subject to tax secrecy, and other high-risk personal data have been removed from the notification. This helps reduce the risk of customers falling victim to fraud and suffering potential losses. - If you would like to receive your tax notice:
- by e-mail, please send a request to [email protected]
- by post, please send your request to [email protected]
- If the Estonian Tax and Customs Board does not have the e-mail address or telephone number of the taxpayer, or if the sending of an electronic notification fails, or if the taxpayer has informed us that he or she does not wish to receive electronic notifications, we will send the land tax notice by post.
NB! To ensure that you receive notifications from the Estonian Tax and Customs Board on time, please review and, if necessary, update your contact details in our e-services environment, (select Settings – Contact details from the menu after signing in).
If you did not receive a tax notice
First check the e-services environment to see if a tax notice has been issued to you. If the amount of tax is less than 5 euros, a text saying that there are no tax notices is displayed.
If you have not received the land tax notice by 25 February, you are obliged to notify the Estonian Tax and Customs Board (ETCB) thereof within 30 days.
Amendment of land tax notice
If the ETCB needs to amend the initial land tax notice due to inaccurate source data, we will issue a new land tax notice and give at least 30 calendar days from the issue of the new tax notice to pay the first part of the land tax amount. For example, if a tax notice is amended on 25 March 2026, the new due date for payment of the tax is 24 April 2026.
If your land tax amount decreased due to amendments to tax data, but you have already paid the land tax and you do not have any known tax obligations before the ETCB, you can apply for a refund of the overpaid tax amount. More information: Requesting a refund of an overpaid amount
The procedure for the payment of land tax is laid down § 7 of the Land Tax Act.
There are two deadlines for paying land tax in 2026 — 31 March and 1 October.
- Land tax in the amount of up to 100 euros on land located within the territory of one local government must be paid by 31 March.
If the land tax amount exceeds 100 euros:
– at least half of the land tax, but no less than 100 euros, must be paid by 31 March;
– 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.
You can also pay the tax by bank transfer, at the service bureaus of the Estonian Tax and Customs Board and by an e-invoice.
Read more: Tax payment options
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 the land is encumbered with a right of use, the land tax is paid by the owner of the land.
- 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 and Spatial Development Board (former Land Board) determines during mass valuation.
In 2022, the Land and Spatial Development 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”.
You can find more information about the 2022 mass valuation of land and the valuation methodology on the website of the Land and Spatial Development 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.
Tax rate ranges for 2026 are:
- for residential land and the land use type of yard land on profit-yielding land, 0.1%–1%;
- for profit-yielding land 0.1%–0.5%;
- for land with other intended use 0.1%–2%
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.
In order to avoid a sharp increase in land tax, a limit on land tax increase, a so-called protective mechanism, has been introduced.
- In 2025, the nationwide limit on land tax increases was 50 per cent or 20 euros.
- The limit on land tax increase for 2026 was decided by local governments:
- the limit on land tax increase can range from 10 to 100 per cent.
- If the increase in land tax calculated according to the limit set by a local government is less than 5 euros, the land tax will increase by 5 euros, but not more than to the amount of land tax based on the taxable value of the land and the rate of land tax established by a local government.
The basis for calculating the land tax of 2026 is the amount of land tax of the previous year (2025) (without tax exemptions and incentives), to which an amount calculated on the basis of the percentage of the land tax increase limit established by a local government for 2026 or 5 euros is added.
The percentage of the land tax increase limit set by local governments for 2026 can be checked in the table of tax rates and tax incentives.
Example
The maximum rate of land tax increase established by a local government is 10%.
- If in 2025 the land tax on a cadastral unit (without tax exemptions and incentives) was 60 euros, then in 2026 the land tax (without tax exemptions and incentives) is 66 euros (+10%).
- If in 2025 the land tax on a cadastral unit (without tax exemptions and incentives) was 40 euros, then in 2026 the land tax will be 45 euros (+5 euros).
Tax incentives are person-based (for example, homeowner's tax incentive) and are provided in § 11 of the Land Tax Act.
Tax exemptions are land-based (for example, nature reserves) and are stipulated in § 4 of the Land Tax Act.
Homeowner’s land tax incentive 2026
- In 2025, land under a home—up to 0.15 hectares in densely populated areas (cities, towns, small towns) and up to 2 hectares in other areas—was exempt from land tax.
- In 2026, the homeowner's land tax incentive is amount-based and the amount of the incentive (between 0 and 1000 euros) will be decided by a local government.
If a local government has not established the amount of the incentive for 2026 (i.e. the amount is zero), the homeowner's incentive is not applied when determining the land tax.
A person is entitled to the homeowner's incentive established by a local government in 2026 if the following conditions are met as of 1 January:
- the person is the owner or user of the plot of land, and
- the plot of land is residential land or profit-yielding land which includes the land use type of yard land, and
- the permanent residence of the person is in a building located on this land according to the residence data in the population register.
If a registered immovable, including apartment ownership, is in joint or common ownership, the homeowner's incentive is calculated proportionally according to the size of the share of ownership, up to the total amount of the homeowner's tax incentive set by a local government.
If, after the deduction of tax exemptions, homeowner's incentive and any additional incentives, the amount of land tax on land located within the territory of one municipality is at least 5 euros, land tax liability arises for the taxpayer.
Land tax incentive for pensioners and repressed persons 2026
Local governments may establish additional incentives for pensioners and/or repressed persons. The tax incentive for pensioners and/or repressed persons can be received only on the same immovable on which the homeowner's incentive is received. In order to receive the tax incentive for pensioners and/or repressed persons, an application must be submitted to a local government.
- In 2025, the additional incentive for pensioners was area-based.
- In 2026, the additional incentive for pensioners is amount-based.
- The tax incentive for repressed persons exempts a person from land tax to the full extent of the registered immovable.
Whether a local government has introduced such incentive can be checked from the table of tax rates and tax incentives.
Land tax calculation formula in 2026
Land tax amount = land value (euros) × tax rate (%) – limit on land tax increase – tax exemptions – tax incentives
Example of changes in the amount of land tax in 2023–2026
| 2023 | 2024 | 2025 | 2026 | |
|---|---|---|---|---|
| taxable value of land | 2400 | 20,000 | 20,000 | 20,000 |
| tax rate | 2,5% | 0,5% | 1% | 1% |
| calculated land tax amount | – | 100 euros | 200 euros | 200 euros |
| limit on land tax increase | – | 10% or 5 euros | 50% or 20 euros | Between 10% and 100% depending on a municipality. For the example: 10% |
| land tax amount | 60 euros | 66 euros (the 2023 land tax amount 60 euros + 10%) | 99 euros (the 2024 land tax amount 66 euros + 50%) | 108,9 euros (the 2025 land tax amount 99 euros + 10%) |
If, after the issue of a land tax notice, it turns out that the data according to which the land tax was calculated were inaccurate, the Estonian Tax and Customs Board will issue a new land tax notice.
If your land tax amount decreases due to the clarification of tax data, but you have already paid the land tax and you have no tax liabilities to the Estonian Tax and Customs Board, you can request a refund of the overpaid tax amount.
You can apply for a refund of the amount in the e-services environment e-MTA. After signing in:
- click “New application”
- select “Refund to bank account” – “Refund of available money” from the menu
- fill in the required fields in the application form
- click “Apply”
You can also submit the application at a service bureau or send it by post to the address Lõõtsa 8a, 15176, Tallinn.
Check the overview of your tax liabilities in the e-services environment e-MTA.
The data necessary for the calculation of land tax originate from a number of registers, agencies and local governments:
- tax payer – the land register or the State’s Real Property Register
- taxable value of land – the Land and Spatial Development Board
- tax rates – a local government
- limit on land tax increase – the Land Tax Act and/or a local government
- tax exemptions – the Land and Spatial Development Board and/or a local government
- tax incentives – the land register, the population register and a local government
Calculation and payment of land tax
Land tax rates
Please contact the local authority of the land location.
Value of land
Please contact the Land and Spatial Development Board.
Amending the data of the land register
Please contact the Land Registry and Registration Department of Tartu District Court.
Additional information
1. Do I have to pay land tax if the forecasted land tax amount is less than 5 euros?
If the land tax within one local authority is less than 5 euros, the Tax and Customs Board does not designate land tax and does not issue a tax notice. The purpose of the forecasted land tax amount (in e-MTA) is to inform landowners of their estimated land tax liability for 2026. The forecasted amount may differ from the amount of land tax due. We will calculate the final tax liability and issue tax notices no later than by 15 February.
2. Where can I see the land tax calculation?
You can see the land tax calculation details for a cadastral unit after the issuance of your tax notice in the e-services environment e-MTA, where after signing in
- select Taxes - Land tax - Land tax notices and land data from the menu
- click on the land name in the land data table
- click on the link “View calculation details”.
3. How is land tax paid if the land belongs to multiple taxpayers?
If the land belongs to several taxpayers, the land tax is distributed among them according to their share in the ownership, and each taxpayer receives a separate tax notice. If one taxpayer wishes to pay land tax on behalf of others, each land tax amount must be paid as a separate payment using each taxpayer's personal reference number.
4. When will the land tax liability of the successor to the land arise?
A successor has land tax liability if, as of 1 January, he or she is the successor of an immovable according to the succession register. If land is inherited in the middle of a calendar year, the successor will be liable for land tax as of 1 January of the following year. After succession of an immovable, the successor is required to amend the data in the land register.
5. Is it possible to pay land tax from the overpaid amount returned on the basis of the income tax return?
Yes, when you file your income tax return, you can, if you wish, leave the refundable amount to your prepayment account to cover land tax. If you have no other known tax liabilities to the Tax and Customs Board, the land tax will be paid from the amount in the prepayment account on the day following the land tax due date.
6. How can I get a refund of overpaid land tax?
If your land tax amount decreases due to specification of tax data, but you have already paid the land tax and you have no other tax liabilities to the Tax and Customs Board, you can request a refund of the overpaid tax amount. You can submit the application for it in the e-services environment e-MTA. More information: Requesting a refund of an overpaid amount.
7. 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. The claim amount will no longer be displayed after the land tax payment deadline arrives.
| Local authority code | Local authority name | Contact person | E-mail address | Telephone |
|---|---|---|---|---|
| 130 | Alutaguse vald | Sirje Allikmaa | [email protected] | 336 6909 |
| 141 | Anija vald | Mait Paasik | [email protected] | 5333 8408 |
| 145 | Antsla vald | Rain Ruusa | [email protected] | 503 2057 |
| 171 | Elva vald | Daisy Sild | [email protected] | 5301 9101 |
| 184 | Haapsalu linn | Marju Kohtring | [email protected] | 472 5322 |
| 191 | Haljala vald | Marju Kirsipu | [email protected] | 5336 4212 |
| 198 | Harku vald | Kermo Vainjärv | [email protected] | 5836 6637 |
| 205 | Hiiumaa vald | Merilin Kaevandes | [email protected] | 5860 7669 |
| 214 | Häädemeeste vald | Gaius-Nicholas Pahk | [email protected] | 5788 0015 |
| 245 | Jõelähtme vald | Gerli Liivoja | [email protected] | 605 4879 |
| 247 | Jõgeva vald | Priit Kalme | [email protected] | 5304 7545 |
| 250 | Jõhvi vald | Serli Murik | [email protected] | 336 3752 |
| 255 | Järva vald | Mati Tatrik | [email protected] | 510 9734 |
| 272 | Kadrina vald | Siiri Püss | [email protected] | 5377 0705 |
| 283 | Kambja vald | Arved Küngas | [email protected] | 5303 3725 |
| 284 | Kanepi vald | Urmas Kolina | [email protected] | 5301 4438 |
| 291 | Kastre vald | Kati Kala | [email protected] | 744 6521 |
| 293 | Kehtna vald | Ene Sulg | [email protected] | 5875 7032 |
| 296 | Keila linn | Sven Andrejev | [email protected] | 679 0715 |
| 303 | Kihnu vald | Kaido Selberg | [email protected] | 5912 5115 |
| 305 | Kiili vald | Benno Johanson | [email protected] | 679 0264 |
| 317 | Kohila vald | Anne Laas | [email protected] | 5375 9295 |
| 321 | Kohtla-Järve linn | Enno Kaare | [email protected] | 5427 0048 |
| 338 | Kose vald | [email protected] | 633 9300 | |
| 353 | Kuusalu vald | Triinu Tomingas | [email protected] | 606 6386 |
| 424 | Loksa linn | Karin Ilves | [email protected] | 5304 8333 |
| 432 | Luunja vald | Teivi Leis | [email protected] | 5309 9088 |
| 431 | Lääne-Harju vald | Kairi Tiitsmann | [email protected] | 677 6921 |
| 441 | Lääne-Nigula vald | Marika Meister | [email protected] | 472 4354 |
| 430 | Lääneranna vald | Mihkel Kalmaru | [email protected] | 5669 2946 |
| 442 | Lüganuse vald | Gerly Pällo | [email protected] | 5855 8603 |
| 446 | Maardu linn | Alevtina Vatolina | [email protected] | 606 0713 |
| 478 | Muhu vald | Pille Tamm | [email protected] | 453 0680 |
| 480 | Mulgi vald | Tiia Kukk | [email protected] | 5343 2880 |
| 486 | Mustvee vald | Kerstin Laurand | [email protected] | 5194 6525 |
| 502 | Märjamaa vald | Greta Mäesalu | [email protected] | 5388 8146 |
| 511 | Narva linn | Virve Torpan | [email protected] | 5847 0230 |
| 515 | Narva-Jõesuu linn | Tatjana Hütt | [email protected] | 359 9598 |
| 528 | Nõo vald | Piret Retter | [email protected] | 745 5434 |
| 557 | Otepää vald | Vello Vou | [email protected] | 766 4822 |
| 567 | Paide linn | Gustav Madis | [email protected] | 523 9110 |
| 586 | Peipsiääre vald | [email protected] | 5770 4795 | |
| 637 | Põhja-Pärnumaa vald | Anet Kesküla | [email protected] | 515 0143 |
| 615 | Põhja-Sakala vald | Tiina Linder | [email protected] | 5423 0644 |
| 618 | Põltsamaa vald | Hilje Kokk | [email protected] | 5783 9370 |
| 622 | Põlva vald | Tiivi Parts | [email protected] | 5447 0066 |
| 624 | Pärnu linn | Annika Kullerkan | [email protected] | 5867 6991 |
| 651 | Raasiku vald | [email protected] | 5380 4210 | |
| 653 | Rae vald | Silja Mäsak | [email protected] | 5981 3148 |
| 663 | Rakvere linn | Inge Kuhi | [email protected] | 324 0312 |
| 661 | Rakvere vald | Minna Suurtamm | [email protected] | 5389 1930 |
| 668 | Rapla vald | Gert Küling | [email protected] | 5919 7970 |
| 689 | Ruhnu vald | Raimet Figol | [email protected] | 518 8567 |
| 698 | Rõuge vald | Maret Einla | [email protected] | 520 6945 |
| 708 | Räpina vald | Miia Kasearu | [email protected] | 506 3276 |
| 712 | Saarde vald | Martti Rooden | [email protected] | 5349 4259 |
| 714 | Saaremaa vald | Pille Pukk | [email protected] | 5352 5180 |
| 719 | Saku vald | Maie Lipso | [email protected] | 671 2423 |
| 725 | Saue vald | Aime Renser | [email protected] | 5341 4028 |
| 732 | Setomaa vald | Erika Joonas | [email protected] | 5745 0133 |
| 736 | Sillamäe linn | Natalja Tšistjakova | [email protected] | 392 5746 |
| 784 | Tallinna linn | Tallinna Strateegiakeskus | [email protected] | 640 4454 |
| 792 | Tapa vald | Linda Kelu-Toome | [email protected] | 322 9672 |
| 793 | Tartu linn | Riho Sulp | [email protected] | 736 1257 |
| 796 | Tartu vald | Mari Niine | [email protected] | 526 5519 |
| 806 | Tori vald | Margus Pikkor | [email protected] | 5816 7666 |
| 824 | Tõrva vald | Arvo Kargu | [email protected] | 766 8454 |
| 834 | Türi vald | Ülle Surva | [email protected] | 5340 6933 |
| 857 | Valga vald | Mario Pinka | [email protected] | 5309 3826 |
| 890 | Viimsi vald | Johanna Perko | [email protected] | 602 8816 |
| 897 | Viljandi linn | Tiit Rattasep | [email protected] | 5194 3746 |
| 899 | Viljandi vald | Elis Kaasik | [email protected] | 5854 0551 |
| 901 | Vinni vald | Irina Kuhlbach | [email protected] | 5197 1001 |
| 903 | Viru-Nigula vald | Marit Laast | [email protected] | 5757 0531 |
| 907 | Vormsi vald | Erki Savisaar | [email protected] | 5296 318 |
| 919 | Võru linn | Sirli Kokk | [email protected] | 785 0937 |
| 917 | Võru vald | Alar Veibri | [email protected] | 5910 5585 |
| 928 | Väike-Maarja vald | Diana Seepter | [email protected] | 329 5755 |
Last updated: 04.02.2026
