Estonia Land Value Tax Implementation
TL;DR
Estonia's land value tax (0.1-2.5%) since 1993 correlates with ~90% home ownership.
Case study of Estonia's post-independence land tax reform. Estonia implemented a land-only property tax in 1993 at 0.1-2.5% of land value, contributing to one of Europe's highest owner-occupied housing rates (~90%).
Key Findings from Insight (2025)
- Estonia implemented land value tax in 1993
- Rates range 0.1-2.5% of cadastral value
- ~90% owner-occupied housing rate
- Tax applies even to public institutions