Tax in Estonia
See what Estonia's tax rules do to your property portfolio.
What Freeholt models for property, income and retirement in Estonia, and what it does not.
Free to start. No card. Rules reviewed 12 July 2026.
Modelled here
- Tax on rental income
- Capital gains on a sale
- Duty on purchase (approximate)
- Income tax beyond the rent
- Dividends, interest and share sales
EUR · Rates as at 12 July 2026 · Estimates, not advice
Estonia levies a FLAT personal income tax, raised from 20% to 22% on 1 Jan 2025, and the same 22% applies to residents and non residents alike. The 20% deemed expense deduction on residential rental income is NOT modelled. The bare 22% on net rent is used. Property gains are taxed at that same 22% flat rate and the own home (primary residence) exemption is NOT modelled. A temporary 2% 'security tax' that would have taken the rate to 24% from 2026 was legislated in 2024 and then repealed during 2025; only the enacted 22% is computed.
How rental income is taxed in Estonia
For a resident owner: A flat 22% on net rent after costs. For an owner living abroad and renting this out: A flat 22% on net rent after costs.
Interest and losses
Mortgage interest is deductible against the rent. A rental loss is ring fenced: it carries forward against future rental income rather than reducing other income now.
Capital gains on a sale
Gains are taxed at a flat 22%.
Annual property tax while holding
An annual property or land tax is not modelled here, which is not the same as there being none. Treat holding costs on this page as excluding it.
What it costs to buy
Freeholt estimates this at 0.5% of the price. That is an average rather than the published rule, which is not modelled here yet. Notary and state registration fees are small (about 0.5% combined, and capped), and there is no transfer tax and no foreign buyer surcharge; the projection charges that 0.5% flat and applies no cap, as an indicative average rather than a modelled schedule. NO ANNUAL PROPERTY TAX IS CHARGED HERE: the maamaks land tax is real (0.1 to 1%/yr, with capped increases) but is levied on LAND value alone and is not modelled, so a flat's own share of it is missing from the figures rather than assumed to be zero. Ordinary apartments and houses carry no restriction on non EU buyers; the limits apply to large agricultural and forest parcels, small islands and border zone land.
Income tax in Estonia, beyond the rent
Flat 22%. Rental profit joins this ladder. Figures in EUR, as verified 29 August 2026.
Dividends, interest and share sales
How Estonia taxes investment income. For dividends: Flat 22%. For interest: Flat 22%. For share sale gains: Flat 22%.
How Freeholt models Estonia
Every rate above is priced from Freeholt's own table for Estonia and runs through the whole projection: rental income, a modelled sale and the annual holding costs all use the same figures. They cannot be edited yet, so a position that differs from the defaults has to be read with that in mind. The estimate assumes an individual owner rather than a company or trust, and where a rule is not modelled it is listed below rather than quietly priced at zero.
What running this property costs
In Estonia this covers the korteriühistu (apartment association) maintenance fee and repair or reserve fund (typically well over €1/m² a month, and paid by the owner rather than the tenant), plus the low maamaks land tax and any district heating standing charge during a vacancy.
How borrowing works here
Estonian mortgages are overwhelmingly Euribor linked variable rate (over 93% of new housing loans in Estonia, Latvia and Finland combined, against roughly 15% across the euro area), and run to Eesti Pank's regulatory maximum maturity of 30 years, under an LTV cap of 85% (90% with a KredEx state guarantee) and a DSTI cap of 50%.
What actually happened here
This country's own record, one year at a time. Nothing on this page is borrowed from another country. Move across a chart to read a year.
Recent rule changes in Estonia
- A temporary 2% personal 'security tax' (raising the rate to 24% from 2026) was legislated in 2024 but REPEALED/abandoned during 2025. Treated as PROPOSED, not computed; only the enacted 22% is used.(proposed only, never priced into your figures)
What Freeholt models here
- ModelledTax on rental income
- Resident and non resident rates, with interest and losses treated under the local rule.
- ModelledCapital gains on a sale
- Priced in the year of the sale under the rules of that year.
- ApproximateDuty on purchase
- Carried as one national average rather than the published scale, which differs by band and often by region.
- Not yetAnnual property or land tax
- Not priced here; the page says where the charge falls instead.
- ModelledIncome tax beyond the rent
- Salary and other income, stacked with the rent.
- ModelledDividends, interest and share sales
- Investment income and gains, with the local allowances.
- Not yetRetirement savings
- Not modelled for this country yet.
- Not yetInheritance and what happens on death
- Not modelled for this country yet.
What Freeholt does not model here
- Any annual property or land tax, which may still exist here
- Inheritance and estate tax
- Treaty relief between this country and the owner's country of residence
What the figures above leave out (5)
- Estonia's tax free basic exemption is not applied, so the first euro meets the full 22% and the tax is overstated. By a fixed amount, so it matters most at low incomes.
- Estonian income tax for a non resident is not modelled at all.
- Estonia's employer side social tax is not included. It is not a tax on the employee, but it means this 22% is not comparable with another country's all in headline rate.
- Estonia's investeerimiskonto (the ordinary way Estonians hold investments) charges nothing until withdrawals overtake contributions. That deferral is not modelled, so for a holder of one the tax here is overstated by the whole charge.
- Estonia's 22% covers most capital income, and the exceptions to that word are not modelled.
Coverage deepens country by country. Every figure is an estimate, not advice.
Compare with another country
Each page is built from the same table the app runs on, so the figures line up side by side.
Compare Estonia with another country — rent, gains, annual tax and duty, side by side.
Questions people ask
- Does Freeholt model Estonia property tax?
- Yes. Rental income tax, capital gains on a sale and duty on purchase are priced from Freeholt's own rate table for Estonia. Duty on purchase carries a simplification that the page names beside the figure. Annual property or land tax is not priced here, and the page says so rather than showing a zero. The rates are not editable yet, so one that differs in a particular case cannot be overridden. Every figure is an estimate, not advice.
- How is rental income from Estonia taxed if I live somewhere else?
- A flat 22% on net rent after costs. Tax may also be due in the country of residence, with credit for what was paid here. Estimates only, not advice.
- What are the Estonia figures as at?
- The rate table for Estonia was last reviewed on 12 July 2026. Freeholt date stamps every country rather than implying all of them were checked on the same day. Estimates only, not advice.
Model a property in Estonia alongside everything else you own: see the year your portfolio starts paying you back.