Starting today, 22 April, property owners in Tallinn can begin submitting applications for compensation related to the 2025 land tax increase. The first to be processed will be applications from those whose land tax is up to €100 and who have already paid the full amount. Those whose land tax exceeds €100 — with the second installment due on 1 October — have time to apply, as their applications will be processed starting from 2 October.
The compensation is a one-time measure intended to offset the 2025 land tax increase. The city has allocated €3 million in the budget for this purpose.
According to Deputy Mayor Karl Sander Kase, the city considered several ways to support residents and businesses. “To mitigate the national tax increase passed by the Riigikogu, we decided to implement a reimbursement system accessible to all Tallinn residents. Our aim is to prevent a decline in people’s financial well-being. We are also actively exploring options to alleviate the impact of the land tax in 2026,” Kase explained.
For individuals, the city will reimburse the full increase in land tax compared to 2024. Legal entities are eligible for up to €1,000 in support, regardless of the number of properties they own. Compensation will not be paid if the increase is less than €5.
The first to be processed will be those with land tax up to €100 that has already been paid in full. For land tax amounts over €100, which are paid in two installments, applications will be handled after 2 October 2025, once the city has received confirmation from the Estonian Tax and Customs Board that the full 2025 tax has been paid. A decision on whether support is granted or denied will be made within two months of receiving a valid application. Applications can be submitted until 31 October 2025.
For private individuals, the applicant’s registered residence must be in Tallinn, and the applicant must be the owner of the same property on both 1 January 2024 and 2025. Support is not available to state or municipal institutions. Property ownership also includes holders of superficies or rights of use, who are considered taxpayers under the Land Tax Act.
The easiest way to apply is through Tallinn’s e-service portal at https://taotlen.tallinn.ee/maamaks, where forms are pre-filled and only a bank account number needs to be entered. If use of the e-service is not possible for a valid reason, applications can also be submitted via email to maamaks@tallinnlv.ee, by post to the Tallinn Strategic Management Office (Vabaduse väljak 7, 15199 Tallinn), or in person at city government and district administration service halls.
Source: tallinn.ee