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 ↓
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What changes in your land tax in 2027?
In 2027, 15 of 78 municipalities change their land tax rate, homeowner benefit or increase cap; the other 63 keep the same rules (Tax and Customs Board data, 05.10.2026). The tax notice is in e-MTA by 15 February 2027. Up to €100 is due by 31 March. Calculate below how much your land tax changes.
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 / All 78 municipalities
Land tax rates 2027 in every municipality
Tax and Customs Board table as checked on 08.10.2026: residential rate, agricultural rate, home benefit and increase cap in 2026 and 2027. Changed figures are in bold. Choose a municipality name to open the calculator with it selected.
| Municipality | County | Residential 2026 → 2027 | Agricultural 2026 → 2027 | Home benefit 2026 → 2027 | Increase cap 2026 → 2027 | Change |
|---|---|---|---|---|---|---|
| Alutaguse vald | Ida-Viru County | 0.5% | 0.5% | 50 € | 10% | Unchanged |
| Anija vald | Harju County | 0.26% becomes 0.38% | 0.35% becomes 0.42% | 100 € becomes 200 € | 20% becomes 30% | Both ways |
Anija vald: The residential rate rises from 0.26% to 0.38%, the agricultural land rate rises from 0.35% to 0.42%, the other land rate rises from 0.5% to 0.75%, the allowed annual increase grows from 20% to 30% and the home benefit grows from 100 € to 200 €. Some rules become gentler, others stricter. | ||||||
| Antsla vald | Võru County | 0.5% | 0.5% | 25 € | 10% | Unchanged |
| Elva vald | Tartu County | 0.2% | 0.2% | 50 € | 10% | Unchanged |
| Haapsalu linn | Lääne County | 1% | 0.5% | 1,000 € | 10% | Unchanged |
| Haljala vald | Lääne-Viru County | 1% | 0.5% | 500 € | 50% | Unchanged |
| Harku vald | Harju County | 0.5% | 0.5% | 1,000 € | 20% | Unchanged |
| Hiiumaa vald | Hiiu County | 1% | 0.5% | 50 € | 10% | Unchanged |
| Häädemeeste vald | Pärnu County | 0.5% | 0.5% | 600 € | 10% | Unchanged |
| Jõelähtme vald | Harju County | 1% | 0.5% | 1,000 € | 35% | Unchanged |
| Jõgeva vald | Jõgeva County | 0.5% | 0.5% | 1,000 € | 10% | Unchanged |
| Jõhvi vald | Ida-Viru County | 0.35% | 0.5% | 500 € | 10% | Unchanged |
| Järva vald | Järva County | 1% | 0.5% | 150 € | 10% | Unchanged |
| Kadrina vald | Lääne-Viru County | 0.5% | 0.5% | 130 € | 10% | Unchanged |
| Kambja vald | Tartu County | 0.5% | 0.5% | 100 € | 20% | Unchanged |
| Kanepi vald | Põlva County | 0.5% | 0.5% | 100 € | 10% | Unchanged |
| Kastre vald | Tartu County | 0.3% | 0.3% | 45 € | 20% | Unchanged |
| Kehtna vald | Rapla County | 0.8% | 0.5% | 150 € | 15% | Unchanged |
| Keila linn | Harju County | 0.5% | 0.5% | 1,000 € | 10% | Unchanged |
| Kihnu vald | Pärnu County | 0.26% | 0.49% | 250 € | 10% | Unchanged |
| Kiili vald | Harju County | 0.5% | 0.5% | 1,000 € | 10% | Unchanged |
| Kohila vald | Rapla County | 0.5% | 0.5% | 300 € | 60% | Unchanged |
| Kohtla-Järve linn | Ida-Viru County | 1% | 0.5% | 200 € | 100% | Unchanged |
| Kose vald | Harju County | 1% | 0.5% | 1,000 € | 10% | Unchanged |
| Kuusalu vald | Harju County | 0.5% | 0.5% | 500 € | 10% | Unchanged |
| Loksa linn | Harju County | 1% | 0.5% | 300 € | 50% | Unchanged |
| Luunja vald | Tartu County | 0.1% | 0.19% | 200 € | 20% | Unchanged |
| Lääne-Harju vald | Harju County | 0.75% | 0.5% | 1,000 € | 20% | Unchanged |
| Lääne-Nigula vald | Lääne County | 1% | 0.4% | 500 € | 25% | Unchanged |
| Lääneranna vald | Pärnu County | 1% | 0.5% | 1,000 € | 10% | Unchanged |
| Lüganuse vald | Ida-Viru County | 0.5% | 0.5% | 100 € | 10% | Unchanged |
| Maardu linn | Harju County | 1% | 0.5% | 1,000 € | 10% | Unchanged |
| Muhu vald | Saare County | 0.5% | 0.5% | 1,000 € | 10% | Unchanged |
| Mulgi vald | Viljandi County | 0.5% | 0.5% | 50 € | 10% | Unchanged |
| Mustvee vald | Jõgeva County | 0.5% | 0.5% | 100 € | 10% | Unchanged |
| Märjamaa vald | Rapla County | 1% | 0.5% | 1,000 € | 15% | Unchanged |
| Narva linn | Ida-Viru County | 0.5% | 0.5% | 1,000 € | 10% | Unchanged |
| Narva-Jõesuu linn | Ida-Viru County | 1% | 0.5% | 1,000 € | 50% | Unchanged |
| Nõo vald | Tartu County | 0.5% | 0.5% | 100 € | 25% | Unchanged |
| Otepää vald | Valga County | 0.25% becomes 1% | 0.25% becomes 0.4% | 200 € | 10% becomes 15% | Stricter |
Otepää vald: The residential rate rises from 0.25% to 1%, the agricultural land rate rises from 0.25% to 0.4%, the other land rate rises from 0.5% to 1% and the allowed annual increase grows from 10% to 15%. The rules become stricter for owners. | ||||||
| Paide linn | Järva County | 0.5% | 0.5% | 250 € | 10% | Unchanged |
| Peipsiääre vald | Tartu County | 0.7% becomes 0.9% | 0.4% becomes 0.5% | 25 € becomes 50 € | 40% becomes 10% | Both ways |
Peipsiääre vald: The residential rate rises from 0.7% to 0.9%, the agricultural land rate rises from 0.4% to 0.5%, the allowed annual increase shrinks from 40% to 10% and the home benefit grows from 25 € to 50 €. Some rules become gentler, others stricter. | ||||||
| Põhja-Pärnumaa vald | Pärnu County | 0.5% | 0.5% | 1,000 € | 10% | Unchanged |
| Põhja-Sakala vald | Viljandi County | 0.45% becomes 0.5% | 0.33% becomes 0.35% | 150 € | 10% | Stricter |
Põhja-Sakala vald: The residential rate rises from 0.45% to 0.5%, the agricultural land rate rises from 0.33% to 0.35% and the other land rate rises from 0.95% to 1%. The rules become stricter for owners. | ||||||
| Põltsamaa vald | Jõgeva County | 0.5% | 0.5% | 1,000 € | 10% | Unchanged |
| Põlva vald | Põlva County | 0.5% | 0.5% | 50 € | 20% becomes 10% | Gentler |
Põlva vald: The allowed annual increase shrinks from 20% to 10%. The rules become gentler for owners. | ||||||
| Pärnu linn | Pärnu County | 1% | 0.5% | 600 € becomes 1,000 € | 10% | Gentler |
Pärnu linn: The home benefit grows from 600 € to 1,000 €. The rules become gentler for owners. | ||||||
| Raasiku vald | Harju County | 0.5% | 0.5% | 100 € becomes 400 € | 50% | Gentler |
Raasiku vald: The home benefit grows from 100 € to 400 €. The rules become gentler for owners. | ||||||
| Rae vald | Harju County | 0.9% | 0.5% | 0 € becomes 1,000 € | 30% | Gentler |
Rae vald: The home benefit grows from 0 € to 1,000 €. The rules become gentler for owners. | ||||||
| Rakvere linn | Lääne-Viru County | 0.5% | 0.5% | 300 € | 10% | Unchanged |
| Rakvere vald | Lääne-Viru County | 0.5% | 0.5% | 1,000 € | 10% | Unchanged |
| Rapla vald | Rapla County | 0.5% becomes 0.7% | 0.5% | 100 € becomes 150 € | 10% becomes 20% | Both ways |
Rapla vald: The residential rate rises from 0.5% to 0.7%, the other land rate rises from 1.15% to 1.5%, the allowed annual increase grows from 10% to 20% and the home benefit grows from 100 € to 150 €. Some rules become gentler, others stricter. | ||||||
| Ruhnu vald | Saare County | 0.5% becomes 1% | 0.5% | 1,000 € | 10% becomes 100% | Stricter |
Ruhnu vald: The residential rate rises from 0.5% to 1%, the other land rate rises from 1% to 2% and the allowed annual increase grows from 10% to 100%. The rules become stricter for owners. | ||||||
| Rõuge vald | Võru County | 0.5% | 0.5% | 1,000 € | 10% | Unchanged |
| Räpina vald | Põlva County | 0.5% | 0.5% | 0 € | 10% | Unchanged |
| Saarde vald | Pärnu County | 1% | 0.43% | 50 € becomes 100 € | 10% | Gentler |
Saarde vald: The home benefit grows from 50 € to 100 €. The rules become gentler for owners. | ||||||
| Saaremaa vald | Saare County | 0.5% | 0.5% | 1,000 € | 10% | Unchanged |
| Saku vald | Harju County | 0.5% | 0.5% | 500 € | 50% | Unchanged |
| Saue vald | Harju County | 0.85% | 0.5% | 1,000 € | 50% | Unchanged |
| Setomaa vald | Võru County | 0.5% | 0.4% | 100 € | 10% | Unchanged |
| Sillamäe linn | Ida-Viru County | 0.33% | 0.4% | 100 € | 50% | Unchanged |
| Tallinn | Harju County | 0.5% | 0.5% | 1,000 € | 10% | Unchanged |
| Tapa vald | Lääne-Viru County | 0.5% | 0.4% | 100 € | 10% | Unchanged |
| Tartu linn | Tartu County | 1% | 0.5% | 500 € becomes 850 € | 50% | Gentler |
Tartu linn: The home benefit grows from 500 € to 850 €. The rules become gentler for owners. | ||||||
| Tartu vald | Tartu County | 0.4% | 0.21% | 500 € | 30% | Unchanged |
| Tori vald | Pärnu County | 0.5% | 0.2% | 500 € | 15% becomes 100% | Stricter |
Tori vald: The allowed annual increase grows from 15% to 100%. The rules become stricter for owners. | ||||||
| Tõrva vald | Valga County | 0.5% | 0.5% | 50 € | 10% | Unchanged |
| Türi vald | Järva County | 0.5% | 0.5% | 60 € | 10% | Unchanged |
| Valga vald | Valga County | 0.5% | 0.5% | 1,000 € | 10% | Unchanged |
| Viimsi vald | Harju County | 0.5% | 0.5% | 750 € | 10% | Unchanged |
| Viljandi linn | Viljandi County | 1% | 0.5% | 200 € | 10% | Unchanged |
| Viljandi vald | Viljandi County | 0.5% | 0.5% | 120 € | 10% | Unchanged |
| Vinni vald | Lääne-Viru County | 0.5% | 0.5% | 100 € | 10% | Unchanged |
| Viru-Nigula vald | Lääne-Viru County | 1% | 0.3% | 1,000 € | 20% | Unchanged |
| Vormsi vald | Lääne County | 1% | 0.5% | 250 € | 10% becomes 20% | Stricter |
Vormsi vald: The allowed annual increase grows from 10% to 20%. The rules become stricter for owners. | ||||||
| Võru linn | Võru County | 0.4% | 0.4% | 60 € becomes 1,000 € | 10% | Gentler |
Võru linn: The home benefit grows from 60 € to 1,000 €. The rules become gentler for owners. | ||||||
| Võru vald | Võru County | 0.5% | 0.5% | 200 € | 10% | Unchanged |
| Väike-Maarja vald | Lääne-Viru County | 1% | 0.5% | 1,000 € | 30% | Unchanged |
Source: Tax and Customs Board, 2027 land tax rates and benefits (table published 5 October 2026) and the 2026 rates. The rules change in 15 municipalities; the rest stay the same. The pensioner benefit is not a column here; the calculator includes it in municipalities that offer one. EMTA 2027 table
03 / Simply explained
How land tax is calculated
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
A worked example
- Taxable land value
- 100,000 €
- Full tax 2027 (100,000 € × 1%)
- 1,000 €
- After the 50% increase cap
- 1,000 €
- Home benefit
- −850 €
- Land tax 2027
- 150 €
Example: Tartu linn, residential land under a registered home, taxable land value 100,000 € (a sample value; find yours in the cadastre). We assume the 2026 tax was the full 1,000 €. With the same figures the 2026 tax was 500 € and in 2027 it is 150 €, because the home benefit is 850 € instead of 500 €. You pay 100 € on 31 March 2027 and 50 € on 1 October 2027.
04 / Reliefs
Reliefs: the home benefit and the pensioner benefit
Home benefit
Each municipality sets the home benefit amount, between €0 and €1,000 according to the Tax and Customs Board. If a municipality sets none, no benefit is given. It is deducted after the increase cap and cannot exceed the tax itself.
All of these must hold on 1 January:
- you own or use the land;
- the land is residential land, or agricultural land that includes yard land;
- the population register shows your permanent residence in a building on that land.
For co-owned property, including flats, the benefit is shared in proportion to each owner’s share, up to the municipality’s amount.
Pensioner benefit
A municipality may set an extra benefit for pensioners and/or repressed persons. It can only apply to the same property that gets the home benefit, and you must apply to the municipality. In the 2027 table 8 municipalities offer a pensioner benefit. Ask your municipality for the conditions.
05 / Deadlines
Paying land tax in 2027
15.02.2027
Your tax notice is in e-MTA by this date.
31.03.2027
Up to €100: pay the whole amount. Larger amount: at least half, and at least €100.
01.10.2027
The rest of the land tax.
The amounts count per municipality. If you have not received a tax notice by 25 February, tell the Tax and Customs Board.
Tax under €5 is not charged: land tax is due only when the tax on your land in one municipality is at least €5. For a smaller amount no tax notice is issued.
06 / Taxable value
Where to find your land’s taxable value
- Open minu.kataster.ee, then search for your property.
- Open “Maa väärtuse info” and “Maa maksustamishind”. The Land and Spatial Development Board (Maa- ja Ruumiamet) sets the land value.
- The same amount is on your tax notice in e-MTA.
The taxable value is the value of the land, not the building, and it is not your home’s sale price. For a flat or co-owned land, enter your share’s value in the calculator.
07 / Good to know
Frequently asked questions about land tax
When is land tax due in 2027?
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.
Does land tax depend on the value of the house or flat?
No. Land tax is calculated from the taxable value of the land and the municipal rate. The value of the building is not taxed by land tax.
Where do I find my land’s taxable value?
In the cadastre (minu.kataster.ee): search for your property and open “Maa väärtuse info” and “Maa maksustamishind”. The Land and Spatial Development Board (Maa- ja Ruumiamet) sets the land value. The amount is also on your e-MTA tax notice. The taxable value is not the same as a property’s sale price.
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 19.10.2026: deadlines, reliefs and the €5 minimum from the Tax and Customs Board’s land tax page. Rates: the Tax and Customs Board’s 2027 table, checked 08.10.2026. 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. The Land and Spatial Development Board (Maa- ja Ruumiamet) assesses land value. HindaAI provides statistical estimates and does not replace a valuation report that meets the EVS 875 standard.