Taxes
Estonia — Tax: Wealth Tax
Estonia levies a land tax on land only; it has no tax on the value of buildings, and the Tax and Customs Board list of state taxes shows no net-wealth tax.
VerifiedGovernment / official sourceEstonian Tax and Customs Board — Other taxes and land taxLast reviewed: 2026-10-23
Key facts
- Land tax is a state tax under the Land Tax Act, paid in full to the local authority budget, charged on land and not on buildings.
- The 2026 land tax ranges set by the Board are 0.1%-1% for residential land, 0.1%-0.5% for profit-yielding land and 0.1%-2% for other land, with rates set by municipalities.
- Estonia has no property tax on the value of buildings (Invest in Estonia).
- Other state taxes listed by the Board include income tax, social tax, VAT, customs duty, excise duties, gambling tax, motor vehicle tax and road user charge; no wealth tax appears in the lists reviewed.