🇪🇪 Estonia

Property Taxes and Buying Costs in Estonia

Budget 0.5–2% on top of the price for a resale apartment. On a 60 m² apartment in Tallinn (about €156,000) that is roughly €780–€3,120.

Costs when you buy

Transfer tax
None
Notary fee and state fee
Regulated by price; together typically well under 1% of price
VAT on new builds
24% (standard rate since July 2025) on new buildings, usually included in the price
Agent commission
Usually paid by the seller

Costs while you own

Land tax
Annual land tax on the land share, set by municipality; owner-occupier relief may apply

Tax on rental income

Rental income is taxed at Estonia's flat income tax rate (22% in 2026).

Frequently Asked Questions

What taxes do you pay when buying property in Estonia?↓
Transfer tax: None. Notary fee and state fee: Regulated by price; together typically well under 1% of price. VAT on new builds: 24% (standard rate since July 2025) on new buildings, usually included in the price. Agent commission: Usually paid by the seller.
What are total closing costs in Estonia?↓
Typically 0.5–2% of the purchase price for a resale apartment.
How is rental income taxed in Estonia for non-residents?↓
Rental income is taxed at Estonia's flat income tax rate (22% in 2026).
Buying property in Estonia: step-by-step guide →
Property prices in Estonia →Apartments for sale in Estonia →Rental yield calculator →

Last reviewed 2026-10. General information, not tax or legal advice: rates change and often depend on region and buyer status, so confirm with a local notary, lawyer or tax adviser. Sources: EY: Significant tax changes in Estonia from 2026.