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EstoniaRiigi Teataja

Antsla sets 2027 land tax rates and reliefs

Antsla sets 2027 land tax at 0.5% for residential and farm land and 1.0% for other land, caps annual rises at 10% and grants home-site relief up to 25 euros from 1 January 2027.

By Taxxa AI OyPublished 3 October 2026

Tax

Antsla municipal council adopted regulation no. 21 on 22 September 2026 setting the land tax rates and reliefs for its administrative territoryRiigiteataja. The regulation applies from 1 January 2027Riigiteataja Riigiteataja and enters into force on the third day after publication in Riigi Teataja.

The 2027 land tax rate is 0.5 percent of the taxable value of the land per year for residential land and for the yard-land parcel of agricultural landRiigiteataja, 0.5 percent per year for other agricultural land not named in the first categoryRiigiteataja, and 1.0 percent per year for land of a purpose not named in either of the first two categoriesRiigiteataja. The 0.5 percent rate for non-residential agricultural land sits at the top of the statutory band. The Land Tax Act sets the municipal bands from which these rates are chosen: 0.1–1.0 percent for residential land and yard land, 0.1–0.5 percent for other agricultural land, and 0.1–2.0 percent for remaining purposes. Councils must set the rates by 1 October of the year preceding the tax year and enter them into the land tax information system by 2 October; where changed rates are not entered by that date, the tax is computed at the previous year's rates, and the rates are published on the Tax and Customs Board website.

The regulation sets the maximum annual increase of the land tax at 10 percentRiigiteataja. The Land Tax Act requires the council to set this cap by 1 October of the year preceding the tax period, within a 10–100 percent range; where the computed tax would rise by more than the cap, it rises only by the cap amount.

The regulation grants home-site land tax relief of up to 25 eurosRiigiteataja. Home-site land is residential land, or the yard-land parcel of agricultural land, where the building on that land contains the residence of the landowner or land user as entered in the population registerRiigiteataja. The Land Tax Act permits the council to set this relief at up to 1000 euros by 1 October of the preceding year.

Legal basis: Antsla municipal regulation no. 21 of 22 September 2026, adopted under the Local Government Organisation Act and the Land Tax Act (maamaksuseadus).

Check the designated purpose of your land in Antsla municipality and your 2027 tax notice, and make sure your population-register residence supports the home-site relief.

Sources