The land tax is a tax dependent on the taxable value of land. The taxable value of land is calculated during a mass valuation of land that takes place periodically on a valuation year set by the Government of Estonia.
There have been three mass valuations of land in Estonia: in 1993, 1996 and 2001. The results of the 2001 mass valuation are currently in force. Over the course of 2022, the Republic of Estonia Land Board will be conducting a new mass valuation, the results of which will enter into force in 2024.
The valuation results will be made public on 31 October 2022. After that everyone will be able to see the valuation results and give feedback to the Land Board if, for example, there are flaws in the primary data. The flaws will then be corrected and the new value will be calculated. The results of the 2022 mass valuation will enter into force on 1 January 2024. More information can be found on the Republic of Estonia Land Board’s home page.
See the Land Board’s explanatory video about mass valuations (EST):
The results of the 2001 mass valuation are currently in force (EST):
- Implementing the results of the mass valuation of land (the results of the 2001 mass valuation in Estonia)
- The procedure for calculating a land’s taxable value (the procedure currently in force for calculating a land’s taxable value)
- Price zones plan (*.pdf) (the price zones plan confirmed in the 2001 mass valuation)
- Land values list for Tallinn (table containing the 2001 values of land in Tallinn, organised by intended purpose)
People who suffered repression at the hands of the occupational regime are also exempt from land tax in Tallinn. Apply for land tax exemption based on repressed status.
Requirements for receiving a homeowner’s exemption from land tax
- The land tax exemption applies to owners and users of the land, incl. apartment owners, title owners and usufructuaries.
- The person’s place of residence must be in a building located on the land and must correspond with the place of residence information entered into the Population Register as of 1 January.
- In high population density areas the tax exemption will be assigned to residential lands or the yard parts of revenue lands for up to 1500 m². In low population density areas the same applies for up to 2 ha.
- A natural person who is a member of the building association is exempt from land tax in proportion to their membership dues in the building association.
- A building association member’s place of residence must be in a building located on land that corresponds with the place of residence information entered into the Population Register.
- Every building association member that meets these requirements will be exempt from land tax for up to 0.15 ha in the city and for up to 2.0 ha elsewhere.
- Co-owners are exempt for up to 1500 m² of land in high population density areas and for 2 ha of land in low population density areas all together.
- If the land located in a high population density area is larger than 1500 m² then the amount exempt depends on the number of co-owners who own the land.
- For example, if a 3000 m²-sized land has two co-owners, then 1500 m² of the land is tax exempt, while the rest of it is taxable.
- Apartment property owners are exempt for up to 1500 m² per capita in high population density areas and for up to 2 ha per capita in low population density areas.
- Therefore, as opposed to common ownership, every apartment property owner is exempt for up to 1500 m² per capita.
- Frequently asked questions for homeowners
What prerequisites need to be met in order to receive a home property tax exemption?
The land’s owner, superficies possessor, usufructuary and building association member are exempt from land tax in the case of one residential land if the building located on that land includes the place of residence that has been entered into the Population Register.
Do you need to submit an application to receive the home property tax exemption?
You do not need to submit an application, the land tax exemption will apply automatically.
What date is used to assign tax exemption?
The land tax exemption will be assigned based on information as of 1 January. Before the decision is made, the person’s information in the Land Register and Population Register is checked.
Can I receive the tax exemption if I have changed my place of residence information after 1 January?
A person can retroactively change their place of residence information for up to 14 days after the arrival date included in their notice of residence. This means that if the local municipality receives the notice by 15 January and the person has assigned the arrival date in their notice as 1 January or earlier, then they have a right to receive the tax exemption. Place of residence notices submitted after 16 January will not be taken into account until next year. The tax exemption will not apply in the current year.
How can I check whether my information in the Population Register is correct?
You can do so in the state portal eesti.ee by submitting a request for your information. You can also do it in the district administration of where you live.
Where can I change my place of residence information?
Information in the Population Register can be changed in the district of your residence or in the state portal eesti.ee. If you change your place of residence information in the e-Population Register, then make sure to finish (sign) your proceedings.
To what extent is the home property of joint and co-owners exempt from land tax?
If a land is in the joint or common ownership of multiple persons then the city tax exemption will apply for up to 1500 m², regardless of the number of joint or co-owners. Only joint and co-owners who are residing in a building registered in the Population Register are exempt from paying land tax. The joint and co-owners of a land are exempt from land tax in proportion to their share in the ownership of the land, as the Property Law Act mandates that the rights and duties of joint and co-owners related to a common property are distributed in proportion to the size of their part of the property.
If a residentially-purposed land that is 1500 m² in area and includes a building is equally co-owned by two persons, but only one person lives in the building located on the land, then to what extent does the tax exemption apply?
If a residentially-purposed land that is 1500 m² in area and includes a building is equally co-owned by two persons, but only one person lives in the building located on the land, then only the person who has registered their place of residence in the building is exempt from land tax for up to 750 m².
If a residentially-purposed land that is 3000 m² in area and includes a building is equally co-owned by two persons, both of whom live in the building located on the land, then to what extent does the tax exemption apply?
If a residentially-purposed urban land that is 3000 m² in area and includes a building is equally co-owned by two persons, both of whom live in the building located on the land, then both co-owners will be exempt from land tax for up to 1500 m². Both co-owners will receive personal tax exemptions of up to 750 m² and the other 1500 m² will be subject to land tax.
To what extent do apartment property owners receive the tax exemption?
A separate law applies to apartment property owners. An apartment property owner who meets the law’s requirements is exempt from land tax for up to 1500 m².
To what extent does the land tax exemption apply to apartment property owners who live in a building that, in addition to a dwelling, also includes business premises?
Landowners whose land’s intended purpose is partly residence and partly business are co-owners of land that is intended for both residence and business purposes. According to the provisions of the Apartment Ownership and Apartment Associations Act and Property Law Act that concern the possession, use and disposition of commonly-owned property, a person must pay the taxes applicable to his share in the property and, according to the Land Tax Act, must pay land tax in proportion to the size of the apartment property for both residential land and business land. If the apartment owner’s land that is being used for residence is exempt from land tax, then he as a co-owner must pay land tax for the land used for business premises in the amount proportional to the size of the apartment.
If a person owns several apartment properties in a single apartment house, then which of these will be eligible for a home property tax exemption?
If the person’s place of residence is in one of the apartment properties in an apartment house that corresponds with the address entered into the Population Register, they will be exempt from land tax only to the extent of the land that comes with their apartment property. For example, if the house where the apartment is located in also has a garage box and a storage room (all three are separate apartment properties), then only the land that belongs to the apartment is tax exempt. The land tax does apply to the garage box and the storage room.
How does the tax exemption apply when several apartments have been joined up?
If an apartment owner has joined up several apartment properties into a single apartment then it is crucial that this amalgamation be reflected in the Land Register. If according to the Land Register, the apartment properties are not joined up, then the apartment owner will receive a tax exemption for only one apartment property. To join up apartments, you must contact the construction department of the Tallinn Urban Planning Department.
Does a homeowner with a lease receive a tax exemption?
No, because the lessee is not a land tax subject according to the Land Tax Law. The lease should be converted into a housing loan and the lessee registered as the owner of the property in the Land Register.
Does the possessor of a personal right-of-use receive a tax exemption?
No, because the possessor of the personal right-of-use is not a land tax subject according to the Land Tax Law. The possessors of usufruct and title do receive tax exemptions.
What is the taxable value deed of a land?
The taxable value deed of a land makes it possible to acquaint yourself with the amount of taxable value and the primary data. The taxable value deed of a land is prepared for the Tallinn property owner in order to inform them of the taxable value of their property or part of a property. The deed will be made available via letter or e-mail.
Is the sum included in the taxable value deed of a land meant to be paid?
The deed sent to you is of an informative nature and the taxable value shown does not need to be paid. The Tax and Customs Board will use the deed to calculate the landowner’s total land tax.
How does the land tax apply to unreformed land not entered into the land cadastre and is it eligible for the tax exemption?
The total land tax of an unreformed land not entered into the land cadastre will be calculated on the basis of the taxable value of a land with no intended purpose. The owner of a building located on a land with no intended purpose must register the intended purpose of their land to be eligible for exemption from land tax.
The Tallinn City Property Department will calculate the taxable values of the pieces of land based the results of the mass valuation currently in force. It will then draft the lands’ taxable value deeds that will be confirmed with the signature of the Head of The Department and will then be forwarded to the respective taxpayer.
Enter the Tallinn e-service to familiarise yourself with the taxable value deeds of a land. After entering the service, please select “My data and bills” from the top row. You will find the necessary information in the “Land tax deeds” category. You can also opt to not receive the physical version of the deed on the same page.
- To calculate the taxable value of a land, the price zone map will be used to find the price zone to which the land belongs. The land values list will then be used to find the values corresponding to the price zone and intended purpose, while taking into account size-dependent exceptions.
- The taxable value of a land will be found by multiplying the value of the respective price zone and the area of the land. The final result is rounded to the nearest ten euros.
- The total land tax will then be the product of the land’s taxable value and the land tax rate. The land tax rate in the City of Tallinn is 2.5% in 2022 and therefore the total land tax is 2.5% of the land’s annual taxable value.
- Land tax rates in Tallinn by year (EST)
2021 2,5% Tvk 16.06.2011 määrus nr 23 2020 2,5% Tvk 16.06.2011 määrus nr 23
30 kop. - 3 rubla / m2
30 kop. - 3 rubla / m2
- The taxable value deeds of a land will be confirmed by the decrees of the Head of the City Property Department (EST)
- The taxable value deeds of a land will be confirmed by the decrees of the Head of the Tallinn Land Department (EST)
18. veebruar 2009 kk nr 1-10/9 (*.pdf) 1 - 12280 12280 16. juuni 2008 kk nr 1-10/69 (*.pdf) 12280 - 17910 5631 11. veebruar 2008 kk nr 1-10/14 (*.pdf) 1 - 12279 12279 08. juuni 2007 kk nr 1-10/97 (*.pdf) 12668 - 18913 6246 14. veebruar 2007 kk nr 1-10/36 (*.pdf) 1 - 12667 12667
A total land tax of up to 64 euros must be paid according to the Tax and Customs Board’s tax notice by no later than 31 March. At least 50% of a total land tax of more than 64 euros must be paid by no later than 31 March, but the paid amount must not be less than 64 euros. The rest of the total land tax must be paid by no later than 1 October.
- Legal acts related to the land tax and the taxable value of land (EST)
Tallinna õigusaktidMaamaksumäära kehtestamine
Represseeritu ja represseerituga võrdsustatud isiku maamaksust vabastamise kord
Tallinna maamaksu registri põhimäärus
Tallinna Linnavaraameti põhimäärus
Maa hindamise seadus
Riikliku pensionikindlustuse seadus
Okupatsioonireþiimide poolt represseeritud isiku seadus Maksukorralduse seadus
Maamaksu arvutamise ja tasumise ning maksusoodustuse taotlemise kord
Maa korralise hindamise läbiviimine 2001. aastal
Maa korralise hindamise metoodika
Õigusvastaselt võõrandatud maa maksustamishinnad
Avalikult kasutatavate veekogude nimekiri
Don’t be afraid to ask for advice!
Tallinn City Property Department, Land Affairs Department
Address: Vabaduse väljak 10, 10146 Tallinn
Phone: +372 640 4454
Vabaduse väljak 10, 5th floor
The land affairs department is open to any questions related to the land tax on land located in the administrative territory of Tallinn.