Back to Legal

Property Tax

Property Tax in Estonia - 2026


Tax Rates (2026)

  • Base rate: 0.1% to 2.5% of property value
  • Municipalities set the rate (typically 0.5-1%)

    • Taxable Property

  • Land and residential buildings
  • Apartments
  • Commercial properties

    • Exemptions (2026)

  • First residence up to €200,000 exempt (increased from €150,000)
  • State and public properties
  • Religious properties

    • Payment

  • Annual payment
  • Deadline: October 31

    • Source: [Estonian Tax and Customs Board](https://www.emta.ee)

    Source: https://www.emta.ee/eng/taxes-duties-and-reports/taxes-estonia/property-tax

    Last updated: 2026-01-01

    Related Guides

    Income TaxValue Added Tax (KM)