- Land tax rate
- Data for calculating land tax
- Land tax notice
- Payment of land tax
- Taxable value acts concerning land plots in Tallinn
Land tax is a tax based on the taxable value of land, which is calculated by the Tax and Customs Board based on data received from local governments and which is paid fully into the budget of the local government.
Land tax rate
The land tax rate is 0.1–2.5 per cent of the taxable value of the land annually.
The rate of land tax for areas under cultivation for the production of agricultural produce and for natural grasslands is 0.1 to 2.0 per cent of the taxable value of the land annually.
The tax rates shall be established by local government councils in their administrative territories not later than by 31 January of the taxation year.
Data for calculating land tax
Private persons can view in the e-service the data that is used to calculate their land tax (the land owned by the person, its location, the share of ownership of the person, the surface area of the land, whether it is included in the calculation of land tax, the type of land tax incentive, the existence of a right of superficies or a usufruct) in the land tax information system (MAKIS).
NB! Land tax is not shown in the information system.
Additional information about the data of the taxable land and the tax rate can be acquired from the local government of the location of the land.
Local governments shall present the data required for the calculation of land tax to the Tax and Customs Board no later than by 1 February of the taxation year. The Tax and Customs Board shall calculate the amount of land tax due based on that data and issue a tax notice.
Land tax notice
The Tax and Customs Board shall issue a tax notice concerning the amount of land tax due not later than by 15 February.
If you are a registered user of the e-Tax/e-Customs environment and the Board has your e-mail address, you will receive the land tax notice only in electronical form, i.e. the Tax and Customs Board shall forward the information of the tax notice becoming available in the e-Tax/e-Customs environment to your e-mail address.
If the Tax and Customs Board does not have your e-mail address, the tax notice shall be sent to your phone number as a text message. A tax notice will be sent on paper if the Board does not have your e-mail address or your phone number.
If you have not received a land tax notice of the taxation year by 25 February, you are required to notify the Tax and Customs Board thereof within 30 days. In this case, a new tax notice shall be issued to you.
If you have never received no land tax notices, you are required to notify the rural municipality government or city government of the location of the land in writing or electronically of the size and intended use of the land in your ownership or use.
In the case of incorrect data of the taxable land use or the taxpayer in the tax notice, please contact the rural municipality government or city government of the location of the land to specify the data.
Payment of land tax
Land tax of up to 64 euros on any land located in the local government shall be paid as a lump sum by 31 March.
At least half, but no less than 64 euros, of the land tax which exceeds 64 euros shall be paid by 31 March. The remaining part of the land tax shall be paid no later than by 1 October.
A tax notice shall not be issued if the total amount of tax is less than 5 euros.
Issued land tax notices, information on land plots, deadline(s) for payment and the sum(s) of the land tax are available in the e-Tax/e-Customs environment under the section ‘Requirements and obligations’ -> ‘Land Tax’.
Land tax must be paid to the bank account of the Tax and Customs Board. The details required for the payment are available on the website of the Tax and Customs Board.
More information about land tax is available on the website of the Tax and Customs Board.
If you have any questions about the payment of land tax, please contact the Tax and Customs Board: phone number 880 0816, e-mail address firstname.lastname@example.org, Skype account mta.eesti.
Taxable value acts concerning land plots in Tallinn
People who own real estate in Tallinn can view the taxable value acts concerning land plots in the e-service of Tallinn.
This service gives an overview of the taxable value acts that have been prepared for you in the city of Tallinn and allows you to see the taxable value and the base data of the land plots in these acts. Based on the data in the act, the Tax and Customs Board shall calculate the land tax for you.
The taxable value act concerning land plots shall be prepared to inform an owner of real estate in Tallinn of the amount of taxable value of their ownership or share of ownership.
The taxable value act shall be sent by the Tallinn City Property Department as either an e-mail or a letter to the address of your place of residence in the Population Register or the address of your location in the Business Register (legal person).
If you no longer wish to receive acts on paper, please fill in the respective application in the e-service of Tallinn.