Estonia: land tax for 2026

The search is maamaks for 2026

On 2 November 2026, the Tax and Customs Board page Maamaks was fetched. It says the obligation arises on 1 January of the current year. The notice is issued to the person who on 1 January is, according to the land register, the owner, the superficiary, or the usufructuary, or, according to the succession register, the heir. The obligation arises if the land tax on land in one local authority is at least 5 euro. A separate notice is issued for each local authority. If land is acquired, or a right of use arises, during the year, the previous owner or user remains liable until the end of the year. The new owner’s or user’s obligation arises on 1 January of the following year.

The page says there are two payment dates in 2026: 31 March and 1 October. Land tax of up to 100 euro on land in one local authority is paid by 31 March. If the amount exceeds 100 euro, at least half, and not less than 100 euro, is paid by 31 March, and the rest by 1 October. A payment before the due date stays on the e-MTA prepayment account until the due date. The notice is an administrative act and is available in e-MTA by 15 February.

The rate is a band, and the home relief is a local sum

The page says the 2026 bands, set in the Land Tax Act, are 0.1 to 1 percent for residential land and for the yard land of profit-yielding land, 0.1 to 0.5 percent for profit-yielding land, and 0.1 to 2 percent for land of another intended use, of the taxable price per year. The local authority sets the rate inside the band. In 2025 the national cap on a rise was 50 percent or 20 euro. For 2026 the local authority sets a cap of 10 to 100 percent. If the rise under that cap is less than 5 euro, the tax rises by 5 euro, but not above the amount calculated from the taxable price and the local rate. The page’s example at a 10 percent cap takes 60 euro in 2025 to 66 euro, and 40 euro to 45 euro. Those figures are that example. In 2026 the home-owner relief is a sum from 0 to 1,000 euro set by the local authority. If the local authority set the sum at zero, the relief is not applied. The page says that in 2025 the relief was an area exemption, up to 0.15 hectare in a dense area and up to 2 hectares elsewhere.

MarkMyProperty is operated by MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED. Head office: Delhi NCR, India. It charges no platform brokerage commission. A pin, a user-drawn outline, or a contact reveal does not establish title or ownership.

Those sentences are that Tax and Customs Board page. They are not the e-Land Register guide, which was not rewritten. A pin or a contact reveal does not establish title, and an asking price is not the taxable land price. This page does not set out a payment.