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Aid for compensation of the land tax increase

Aid for compensation of the land tax increase

The application can be submitted starting from 22 April 2025. 

The aim of the aid for compensation of the land tax increase is to mitigate the increase in land tax for owners of properties in Tallinn in 2025 compared to 2024 and to support taxpayers in complying with their tax obligations by giving them a longer transition period to adjust to the land tax increase.

If you would like help completing the application, please view the video instructions here

The application must be submitted by no later than 31 October 2025.

The applications are processed by the Tallinn Strategic Management Office’s revenue department. The decision to grant or refuse to grant aid is taken within two months of receipt of a valid application. For land tax over EUR 100, the Strategic Management Office will process the application after 2 October 2025.

Application conditions:

Natural person

  1. whose place of residence as of 1 January 2025 is Tallinn according to the Population Register;
  2. who was the owner of the same property in Tallinn on 1 January 2024 and 1 January 2025. The owner and user of the right of superficies, who is a taxpayer within the meaning of the Land Tax Act, is also considered to be the owner of the real estate. If the property is co-owned, each co-owner applies separately for the land corresponding to their share of co-ownership;
  3. who, according to the Estonian Tax and Customs Board and the Tallinn Transport Administration, does not owe any taxes to the state or the city of Tallinn.
  4. The increase in land tax in 2025 compared to land tax paid in 2024 will be compensated. There is no aid ceiling. The grant is transferred to the applicant's bank account.
  5. No aid is granted if:

5.1.             the increase in land tax per applicant in 2025 compared to the land tax assigned and paid in 2024 is less than EUR 5;

5.2.             the person paid a reduced rate of land tax in 2024 because of an exemption or relief and the increase in their land tax in 2025 is due to the expiry of that exemption or relief.

Application conditions:

Legal person

  1. who is an Estonian tax resident;
  2. who was the owner of the same property in Tallinn on 1 January 2024 and 1 January 2025. The owner and user of the right of superficies, who is a taxpayer within the meaning of the Land Tax Act, is also considered to be the owner of the real estate. If the property is co-owned, each co-owner applies separately for the land corresponding to their share of co-ownership;
  3. who, according to the Estonian Tax and Customs Board and the Tallinn Transport Administration, does not owe any taxes to the state or the city of Tallinn.
  4. The increase in land tax in 2025 compared to land tax paid in 2024 will be compensated. The maximum amount of the grant is EUR 1000 per legal person, regardless of the number of properties owned by the legal person in Tallinn. The grant is transferred to the applicant's bank account.
  5. No aid is granted if:

5.1. the increase in land tax per applicant in 2025 compared to the land tax assigned and paid in 2024 is less than EUR 5;

5.2. the person paid a reduced rate of land tax in 2024 because of an exemption or relief and the increase in their land tax in 2025 is due to the expiry of that exemption or relief.

  1. State and local authorities are not eligible.