Rental costs and landlord tax
On top of the rent, the tenant pays utilities and other additional costs only if this is agreed in writing; taxes on the home, such as land tax, are the landlord's. Minor defects that ordinary cleaning or upkeep fixes are the tenant's job; everything else the landlord must repair. A private landlord pays 22 % income tax on the rent received.
Who pays utilities and building costs
On top of the rent, the tenant pays additional costs (kõrvalkulud — heating, water, electricity, rubbish collection and so on) only if this is agreed in writing; e-mail is enough (VÕS § 292).
Costs of running and improving the whole building — such as the association's repair fund — are the tenant's only if agreed in writing when the lease is signed, and only to a reasonable, proportionate and foreseeable extent. In that case the rent cannot be raised for the same improvements. The tenant can ask to see the documents behind the additional costs and building costs.
Taxes and charges tied to the home, such as land tax, are paid by the landlord unless agreed otherwise (VÕS § 293).
Who fixes what
Minor defects that ordinary cleaning or upkeep fixes are the tenant's to deal with (VÕS § 280); everything else the landlord must repair, as they must keep the home fit for use (VÕS § 276). Report defects to the landlord straight away (VÕS § 282).
If a defect makes the home unusable, the tenant pays no rent for that time; if use is only limited, the tenant can reduce the rent proportionately (VÕS § 296).
The tenant makes alterations or repairs only with the landlord's written consent (VÕS § 285). The landlord gives at least 2 months' notice of their own improvements, and the tenant can then end the lease within 30 days (VÕS § 284).
Tax on rental income
A private landlord pays 22 % income tax on the rent received. Additional costs and taxes paid by the tenant do not count as income (TuMS § 16).
If the tenant is a company, it withholds the 22 % tax itself when paying rent to a private person.
In the annual tax return the property owner confirms whether they received rental income; the return is due by 30 April of the following year.
Frequently asked questions
- Who pays utilities in a rental — landlord or tenant?
- The tenant pays them on top of the rent only if this is agreed in writing; e-mail is enough (VÕS § 292). The tenant can ask to see the supporting documents.
- Who fixes things that break in a rented flat?
- Small things that cleaning or upkeep fixes are the tenant's; everything else is the landlord's (VÕS § 276, § 280). Tell the landlord about a defect straight away.
- Do I pay tax on rental income in Estonia?
- A private person pays 22 % income tax on the rent received; additional costs paid by the tenant are not income. The return is due by 30 April of the following year.
- Does the tenant have to pay the association's repair fund?
- Only if agreed in writing when the lease was signed, and to a reasonable, proportionate and foreseeable extent. The landlord then cannot raise the rent for the same improvements.
This is general information, not legal advice: in a dispute, talk to a lawyer or a notary.
Sources: Võlaõigusseadus (VÕS), Riigi Teataja, действует с 01.09.2026; Tulumaksuseadus (TuMS), Riigi Teataja; EMTA: näide 16, eluruumi üüritulu ja intressid; EMTA: maksumuudatused 2026 (käibemaks 24 %, tulumaks 22 %). Checked on 26 Oct 2026.
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