🏘️ Maksu- ja Tolliamet

Land tax

Land tax is a state tax on all Estonian land, flowing entirely into municipal budgets. In 2026 there are two deadlines: 31 March and 1 October; tax up to 100 euros within one municipality is paid in full by the first date. MTA issues the notice in February — visible in e-MTA (Maksud → Maamaks). Rates: residential and yard land 0.1–1%, agricultural land 0.1–0.5%, other land 0.1–2% of the taxable value.

Service passportUpdated: 29.07.2026.

Cost

Per the notice (incentive up to 1,000 EUR)

Duration

Paid in e-MTA in minutes

Deadline

31 March and 1 October

Where

e-MTA (emta.ee)

Open the official service →

✓ Information verified: 2026-07-29 Report an error

Who this applies to

Land owners and users. The homeowner incentive became sum-based: each municipality may set it up to 1,000 euros, with no application needed — but if the municipality set none, or it is smaller than the tax, even homeowners may owe tax. The annual increase is capped by municipal decision between 10–100%; increases under 5 euros round up to 5. Pensioner and repressed-person incentives are set by the municipality — contact it for those.

Step by step

View the notice in e-MTA

Choose Maksud → Maamaks → notices and land data. The notification arrives in February by e-mail or SMS. Check the plot data in the Land Cadastre.

Check the incentives

The homeowner incentive applies automatically if your registered residence is on that land — make sure the declaration is in order. Municipal rates and incentives are in the MTA table “Land tax rates and incentives 2026”.

Pay by the deadline

The first instalment by 31 March, the rest by 1 October; tax up to 100 euros in full by the first date. Pay in e-MTA via bank link; due to scams, log in only via emta.ee.

Common mistakes

Assuming homeowners never pay — from 2026 it depends on the municipality's incentive.

Not declaring residence on the taxed land — the homeowner incentive then doesn't apply.

Ignoring past sub-5-euro amounts — from 2026 notices go out for small sums too.

Frequently asked questions

When is the land tax due?

In 2026 by 31 March and 1 October. Tax up to 100 euros within one municipality is paid in full by the first date.

Must the incentive be applied for?

The homeowner incentive applies automatically via the residence declaration. For the pensioner or repressed-person extra, contact your municipality.

Official sources

Verified against official sources · 29.07.2026.