
Tallinn määras maamaksu aastase kasvu piirmääraks 10 protsenti
Tallinn sets the annual growth limit for land tax at 10 percent
Tallinna linnavalitsus kehtestas järgmiseks aastaks Tallinnas maamaksu aastase suurenemise piirmääraks 10 protsenti ja kodualuse maa maksusoodustuseks kuni 1000 eurot.
The Tallinn City Government has set the annual limit for land tax increase in Tallinn for the next year at 10 percent and a tax relief for residential land up to 1000 euros.
The Tallinn City Government confirmed the new regulation. According to it, the annual limit for land tax increase in Tallinn will be set at 10 percent starting from 2026. A tax relief for residential land up to 1000 euros will also be established.
If the amount paid by the land taxpayer for residential land is less than 1000 euros, they will receive a tax relief in the same amount. This means that the user of residential land does not have to pay a land tax of up to 1000 euros.
Starting next year, the local government will have more authority to decide on the land tax rate. According to the law, the council sets the maximum annual increase limit for land tax in the range of 10-100 percent. Tallinn applied the maximum growth brake, which means that the land tax rate increases annually by the minimum allowed by law.
In 2025, there are 361 people in Tallinn with a land tax exceeding 1000 euros. If in 2026 the tax relief for residential land up to 1000 euros is in effect and the land tax increase limit is 10 percent, then there will be 451 people with a land tax exceeding 1000 euros.
In 2025, approximately 170,000 homeowners in Tallinn are exempt from land tax. Their total amount is 16.8 million euros. The maximum tax relief for residential land is 3659 euros. If the City of Tallinn decides not to apply the tax relief for residential land in 2026, there would be approximately 200,000 land taxpayers.
If in 2025 the limit for land tax increase is 50 percent or 20 euros, then starting from 2026, a 10 percent limit will be established. This is necessary to avoid a sharp increase in land tax.
The land tax is a state tax that is fully transferred to the local government budget.