Land tax on your home

Who pays

Land tax is paid by whoever is recorded as the owner (or user) of the land on 1 January. A flat owner pays for their share of the land. So if a flat is bought mid-year, that year's tax is paid by whoever owned it on 1 January.

Relief for the land under your home from 2026

From 2026 the old area-based exemption for the land under your home has been replaced by relief in money: each municipality sets it between 0 and 1 000 € a year. You qualify if on 1 January you own or use residential land (or a farmstead yard) and your residence is registered on that land.

In Tallinn the relief from 2026 is up to 1 000 €: if the tax on the land under your home is below 1 000 €, you pay nothing. The city estimates that about 451 people will pay more than 1 000 € in 2026.

Tallinn has capped the annual growth of land tax at 10 % — the lowest limit the law allows (10 to 100 %). Municipalities can grant pensioners and victims of repression extra relief on application.

Rate, notice and due dates

The tax rate on residential land is 0.1 to 1 % of its taxable value a year; each municipality sets the actual rate.

The tax notice arrives in e-MTA by 15 February at the latest. If the tax on your land in one municipality is under 5 €, it is not charged.

In 2026 the due dates are 31 March and 1 October. A tax of up to 100 € is paid in full by 31 March; above 100 €, at least half (and at least 100 €) by 31 March and the rest by 1 October.