Kinnisvaramaksud

Kinnisvaramaksud, or property tax, is a local tax levied on real estate in Estonia. It is charged on the ownership of real estate assets, including land parcels and buildings, and is collected by municipalities.

The tax base is the cadastral value of the property as recorded in the national land registry. The tax rate is determined by the municipality and can vary between different localities; rates may differ for land and for buildings and are applied to the corresponding cadastral values. The tax is calculated annually, and the resulting amount is payable by the property owner. In municipalities with co-owners, the tax is typically distributed among owners according to ownership shares, unless local rules specify otherwise.

A taxpayer may be exempt from kinnisvaramaksud or benefit from reduced rates in certain cases, as provided by national law and local regulations. Common examples include properties used for public purposes, non-profit activities, or specific agricultural or forestry uses, though exact exemptions and discounts depend on the municipality and current legislation.

Administration and enforcement are conducted at the local level, with cadastral data maintained in national land registry systems. Property owners receive tax notifications from their municipality, and there are procedures for payment, appeals, and adjustments if cadastral information changes or if the owner disputes the assessed amount.

Kinnisvaramaksud provides revenue for municipalities to fund local services and infrastructure, such as roads, schools, and emergency services. For precise rates, exemptions, and procedures, property owners should consult their municipal government or the relevant national land registry resources.