Land tax in Estonia
The payment of land tax is regulated by the Law on Land Tax of 06.05.1993 (Maamaksuseadus, hereinafter in the section - Law).
Taxpayers are land owners who, as of January 1 of the current year, own, have the right to own (for example, heirs) or use a land plot (Article 8 of the Law).
In a number of cases, a land plot is not subject to taxation, in particular (Article 11 of the Law):
a plot under a residential building in which the owner lives, with an area of up to 0.15 hectares in a densely populated area or 0.2 hectares in another area;
transfer of real estate as an investment when creating or contributing to the authorized capital of a legal entity;
other benefits (for example, for pensioners) can be established at the local government level.
Procedure for declaring and paying tax
As a general rule, the taxpayer does not have to file a declaration, since the tax is calculated by the tax authorities. A tax notice together with a document on the cadastral value must be sent no later than February 15 of the current year (clause 2, article 7 of the Law). It is possible to receive notifications in electronic form.
If the tax notice is not received by February 25, the taxpayer must notify the tax authority within 30 days.
The tax is paid in several payments (Article 7 of the Law):
If the annual tax does not exceed €64, then it is paid in a lump sum until March 31st.
Tax calculation
The tax is calculated by the tax authorities based on the cadastral valuation of the land.
The tax rate ranges from 0.1% to 2.5% (from 0.1% to 2% - agricultural land). For each territory, the tax rate may vary and change annually, while the rate is set no later than January 31 of the current year (Article 5 of the Law).
Tax on motor vehicles in Estonia
Tax calculation
The tax is calculated based on the parameters of vehicles, such as weight and power (clause 1, article 12 of the Law). If the car is registered (or received for use) after June 30 of the current year, then the tax is paid at a rate of 50%. At the same time, in the event of the sale (transfer) of the vehicle during the year, the tax may be refunded in proportion to the months remaining until the end of the tax year.