Navigation path

Generic Tax Name Tax on real estate - Land tax
Tax name in the national language Maamaks
Tax name in English Land tax
Member State EE-Estonia
Tax in force since 1993/07/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Land Tax Act (State Gazette I 1993, 24, 428). Last amended State Gazette I 2014, 29.06.2014, 109 (entered into force 01.07.2014).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope



Landowners; also the users of land whose land use is not re-registered in course of land reform; superficiary or usufructuary upon the encumbrance of land with a right of superficies or usufruct; person who has mineral rights to the municipal or state land.

Tax object and basis of assessment

Whole land, except:

1. land where economic activities are prohibited by law or pursuant to the procedure provided by law;

2. land adjacent to buildings or parts thereof of diplomatic missions and consular representations of foreign states;

3. land in the use of a foreign state or international organisation on the basis of an agreement entered into between the Government of the Republic and the foreign state or international organisation;

4. cemeteries;

5. land under places of worship of churches and congregations;

6. municipal land under the jurisdiction of a local government;

7. land in public use;

8. land in the use of the headquarters of allied forces.



The basis of assessment is the assessed value of land.

Deductions, Allowances, Credits, Exemptions

The rate of land tax for areas under cultivation and for natural grasslands is lower (0.1-2.0%) than the regular rate.

50% of the rate of land tax is paid on land where Nature Conservation Act sets certain restrictions to economic activities.

Local government may exempt recipients of pensions paid on the basis of the State Pension Insurance Act and the repressed persons from the obligation to pay land tax on residential land in the use of such persons to the extent of 0.1 hectares in cities and 1.0 hectares in rural municipalities. The same exemption is without above mentioned limitation also provided for the repressed persons and persons treated as repressed persons as defined in the Persons Repressed by Occupying Powers Act. Both exemptions have the limitation that it may be granted on the condition that the applicant for the tax exemption does not receive rent on the basis of the right of use of land.

Owners of the land where they live will be freed of
land tax liability up to 0.15 hectares in town and up to 2 hectares elsewhere.

Rate(s) Structure

The tax rate is between 0.1-2.5%.

Tax due date

March 31, October 1.

Tax collector

Tax and Customs Board.

Special features
Economic function

Environmental taxes

Tax revenue
ESA95 code d29aa

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 58.60 EUR 0.33
2011 51.50 EUR 0.31
2010 51.30 EUR 0.35
2009 48.20 EUR 0.34
2008 48.30 EUR 0.29
2007 35.30 EUR 0.22
2006 33.10 EUR 0.24
2005 32.30 EUR 0.29
2004 30.40 EUR 0.31
2003 28.70 EUR 0.33
2002 27.00 EUR 0.35
2001 25.40 EUR 0.36
2000 23.90 EUR 0.39
1999 19.80 EUR 0.37
1998 19.00 EUR 0.38
1997 17.20 EUR 0.38
1996 13.50 EUR 0.36
1995 10.00 EUR 0.34