Other taxes and claims

Estonian tax system consists of state and local taxes. The Estonian Tax and Customs Board collects state taxes and may be involved in the collection of local taxes imposed by local governments (e.g. advertisement tax in Tallinn) according to administrative contracts. In addition, several other charges, tolls and claims are collected with the help of the Estonian Tax and Customs Board.

Land tax

Land tax is a state tax imposed by the Land Tax Act. Land tax is imposed on all land in Estonia, except land where economic activities are prohibited. Land tax is paid in full to the budget of a local authority.

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Forest transactions

All natural and legal persons who have sold and purchased cutting right and/or timber are required to submit a notice concerning the cutting right or timber sold or purchased (forest transaction notice) to the Tax and Customs Board once a year.

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Road user charge

In Estonia, it is required to pay road user charge for all heavy goods vehicles that weigh over 3.5 tonnes and are used on the public road network.

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Environmental charges

Environmental charges are the cost of the right of use of the environment. Environmental charges must be paid by persons who, on the basis of an environmental permit or another basis provided by law, have been granted the right to remove natural resources from their natural state, emit pollutants into the environment or dispose waste or who have performed those acts without the corresponding right.

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Gambling tax

Any company holding an activity licence or operating permit for organising gambling has to declare and pay the gambling tax.

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Last updated: 14.10.2022

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