Land tax is a tax based on the taxable value of land calculated by the Tax and Customs Board on the basis of information received from the corresponding local government and it is fully paid into the local government budget. The land tax shall not require the taxpayer to provide the declaration itself. The tax authority shall calculate the amounts payable and send a notice to the taxpayer
The land tax shall be paid:
The tax rate of land shall be 0.1 to 2.5 per cent of the taxable value of land annually.
tax up to 64 euros on any land located in the local government unit
shall be paid all at once by 31 March. At least half of the land tax,
which exceeds 64 euros, shall be paid by 31 March, but no less than
64 euros. The remaining part of the land tax shall be paid not later
than by 3 October 2016.
Tax and Customs Board shall issue a tax notice to a tax payer
concerning the amount of land tax due not later than by 15 February.
A taxpayer who have not receive a tax statement should be an active
and investigate why
no notification was sent. Non-receipt of a notice does not relieve
the obligation to pay land tax.
A taxpayer who has not received a land tax notice of the taxation
year by 25 February is required to notify the Tax and Customs Board
thereof within thirty days. In that case a new tax notice shall be
issued to the taxpayer.
There is Land tax incentive for land under home in Estonia.
For the application for land tax incentive to the land under home, four facts needed to be present simultaneously:
The land tax exemption is valid only for a certain size of land. The residential land only shall be exempt from land tax to the extent of 0.15 hectares in a densely populated area (i.e. in cities, in cities without municipal status, towns, small towns and areas designated densely populated areas by a comprehensive plan by a local government of a county plan by a county governor) and to the extent of 2.0 hectares elsewhere.
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