Land tax is a tax based on the taxable value of land as calculated by the Tax and Customs Board and it is paid in full to the budget of the local authority.
Payment of land tax
Land tax in the amount of up to 100 euros on land located within the territory of a local government must be paid in one part by 31 March.
If the land tax amount exceeds 100 euros, then at least half of the amount must be paid by 31 March, but not less than 100 euros. The rest of the amount must be paid by 1 October.
Land tax is not be imposed and a payment notice is not issued if the amount of tax is less than 5 euros.
Land tax notices, data related to the plots of land, the tax calculation process and due date(s) for the payment of land tax and the amount(s) payable are displayed in the e-MTA e-services environment by selecting Taxes – Land tax – Land tax notices and land data after logging in.
Read more about land tax on the homepage of the Estonian Tax and Customs Board. Land tax.
If you have any questions regarding the calculation and payment of land tax, please contact the Estonian Tax and Customs Board.
Customer support of the Tax and Customs Board.
Land tax notice
The Tax and Customs Board calculates land tax by 15 February at the latest and issues a land tax notice in the e-MTA e-services environment. Recipients are informed of issuing a land tax notice either by e-mail or text message. If the Estonian Tax and Customs Board does not have the e-mail address or telephone number of the taxpayer, the tax notice is sent on paper by regular mail.
If you have not received the land tax notice by 25 February, you have 30 days to notify the Tax and Customs Board. In this case, a new tax statement is issued.
If the tax notice contains inaccurate information about the taxable use of the land or the taxpayer, contact the city or rural municipality government where the land is located to fix the data.
Land tax rate
Tax rate ranges for 2025 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.
Data for calculating land tax
Local authorities obtain the data necessary for calculating land tax from the state registers and send them by 1 February of the tax year to the Tax and Customs Board, which calculates the amount of land tax due on the basis of the data and issues a tax notice. More information on the details of the taxable land and tax rate is available from the local government where the land is located.
Related articles
References
- On land tax (Tax and Customs Board)
- Requisites for payment of taxes
- Land tax in Tallinn from January 1, 2026