Start with land value × rate
The municipal rate applies to the taxable land value. Your building’s value is not taxed here.
Skip to calculator2027 land tax150 € −150 €Details ↓ Three steps.
1 2 3
What changes in your land tax in 2027?
15 of 78 municipalities change their land tax rate, benefit or increase cap. The other 63 keep everything the same.
For example
Change map
Unchanged63
Colour shows whether the rules become gentler or stricter for owners. Your bill also depends on your land value.
Use arrow keys to move between areas; Home and End go to the first and last area. Select with Enter or Space. Tab leaves the map. The list holds the same information.
Tax rules are set by each municipality. Source: Estonian Tax and Customs Board, 2026 and 2027 land tax rates.EMTA 2027 table
15 municipalities change rules in 2027
Compared with 2026. Choose a municipality to see every rule and an example.
Stricter5
Both ways3
Gentler7
01 / Your numbers
Calculate your land tax
Start from an address or answer five questions. We show the 2027 amount, the comparison with 2026 and what changed it.
We fill in the municipality, land type and land value from the Land and Spatial Development Board’s cadastre. You can always change them.
Where is the land?
Where is the land?
2027: residential 1% · home benefit 850 € · increase cap 50%
What kind of land is it?
Land value on your tax notice, not your home’s sale price. Find it in the cadastre
Is your registered home on this land?
Registered residence on 1 January.
optional
Makes the estimate closer, because the increase cap uses last year’s tax. If you leave it empty, we assume the 2026 tax was the full amount.
Assumptions
The comparison assumes the same taxable value, one land category and the same ownership share in both years. For co-ownership, enter your share’s value and its assessed previous tax. Mixed use, protected land and repressed-person relief require a separate calculation. The €5 minimum applies to all your land in a municipality.
Tartu linn · Residential / yard land · 100,000 €
Example2026
300 €Based on your amount2027
150 €Estimated annual tax↓ 150 € less a year
What changed the amount?
- 2026 tax (from your amount)300 €
- The tax moves towards the full amountIn 2026 the increase cap held the tax at 800 €. 2027 allows up to 1,200 €; the full tax is 1,000 €.+200 €
- Home benefit grows 500 € → 850 €Benefits applied 500 € → 850 €.−350 €
- 2027 tax150 €
How the amount is made
The full tax is land value × the municipal rate. The increase cap and benefits reduce it.
You payBenefitsIncrease cap
2027 payments
- 31.03.2027
- 100 €
- 01.10.2027
- 50 €
The tax notice is in e-MTA by 15 February 2027. Up to €100 is due by 31 March. For a larger amount, pay at least half, and at least €100, by 31 March and the rest by 1 October.
An estimate for the same land and owner. The Tax and Customs Board sets the official amount.
02 / Simply explained
Three steps.
Not one big percentage.
A higher rate does not automatically mean the same increase in your bill. Here’s how land value becomes tax.
Then limit the annual increase
The 2027 cap uses your 2026 tax before benefits. For a small increase the step is up to €5, never above the full tax.
Finally subtract benefits
The homeowner benefit is deducted after the increase cap. Your bill can fall even when the rate stays the same.
15.02
Tax notice in e-MTA
31.03
First payment
01.10
Second payment, if needed
Good to know
Before you draw a conclusion.
Does an orange area mean my bill will rise?
Not necessarily. Orange means the municipality’s rules become stricter: a higher rate or a higher allowed annual increase. Your bill also depends on land value, last year’s tax and benefits. Choose a municipality to see an example.
Why might tax rise with an unchanged rate?
An increase cap may keep an earlier bill below the full tax. The following year it can increase again within the cap until it reaches the full amount.
What if I don’t know my 2026 amount?
We then assume your 2026 tax was the full amount and apply the 2027 increase cap to it. If the cap limited your 2026 tax, your real 2027 tax may be lower. Add the pre-benefit amount from your e-MTA tax notice for a closer estimate.
Why isn’t Toila listed?
Toila and Jõhvi have merged. The official 2027 table lists Jõhvi. Select Jõhvi for the former Toila area.
Checked 8 October 2026. This calculator gives an estimate and does not replace the Tax and Customs Board’s tax notice. Municipality names and boundaries: HindaAI’s existing map dataset.