The Tax and Customs Department (NTD) is beginning the distribution of land tax notices to the contacts designated in e-MTA. The deadline for payment of the first part payment of the land tax in this year is 31 March. By February NTD will notify taxpayers by email or text notice of the compilation of the tax notice. When you receive the message, You can access the tax notice in the e-MTA environment, by selecting Taxes – Land Tax – Notices
about land tax and data about land. The deadline for payment of the first part of the payment of land tax – 31 March. The payment deadline for the remaining part of the payment is October 1. In this year homeowners will
still have the right to the tax benefit on the land under the home. The Tax rate of many local governments has changed. Tax rate on a plot of residential land or agricultural designation, including the household plot in this year will be from 0.1-1%. The tax rate of income agricultural land remained at the level of 0.1-0.5%. But tax rate on land with other purpose designation in this
year will be of 0.1-2%. The tax rate established by local governments for 2025 year can be found on the NTD website. The marginal rate of the increase in the land tax, that is the so called protective mechanism. The protective mechanism is designed to ensure that the tax on the land site is not increased so sharply compared with the past year. In 2025 year the land tax for each cadastral unit will increase compared with the past year to 50% or 20 eurosin the case if no tax exemptions or benefits will apply to the land area. If the compared with the land tax of the last year increase by 50% is less than 20 euros, the amount of land tax will increase by 20 euros. If the
cadastral unit has tax exemptions or reliefs, then the land tax payable in 2025 year, may differ and more than 50% or 20 euros compared with the amount of the tax for the past year. The amount of the first payment of land tax has changed.
If the amount of land tax exceeds 100 euros, the amount of the first payment is at least half, but at least 100 euros. If the amount of tax is less than 100 euros, then the first due to the payment of the amount of tax immediately. The basis for
the calculation of the land tax is the value of the land determined by the Land and Spatial Department. For questions about valuation of land please contact the Land and Spatial Department at [email protected]. For tax rate questions, please contact the local government in the location of the
land.Fortaxcalculationandpaymentoftax,contacttheTax and CustomsDepartment.Landtax-is astatetaxthattaxesalllandinEstonia.Tax ratesare set bythelocalgovernment.Thelandtaxinthefullamountofthebudgetofthelocalgovernment,withitssupportthelocalgovernmentmaydeveloplocallifestyleandofferservicesdesignatedforlocalresidents.
