Global Property Guide

Financial Information for Residential Property Buyers


Capital Gains Tax (Effective) - Estonia Compared to Europe

Footnote | Export Sort: Alphabetically | Ascending Rank | Descending Rank

Click name of country for detailed information
Finland 34.00%
France 33.30%
Ireland 33.00%
Iceland 31.80%
Sweden 30.00%
Portugal 28.00%
UK 28.00%
Austria 27.50%
Slovak Rep. 25.00%
Denmark 24.00%
Norway 24.00%
Serbia 20.00%
Russia 20.00%
Cyprus 20.00%
Estonia 20.00%
Luxembourg 19.48%
Spain 19.00%
Ukraine 18.00%
Liechtenstein 17.01%
Belgium 16.50%
Lithuania 15.00%
Latvia 15.00%
Hungary 15.00%
Czech Rep. 15.00%
Albania 15.00%
Greece 15.00%
Andorra 15.00%
Belarus 13.00%
Malta 12.00%
Moldova 10.00%
Bosnia & H. 10.00%
Bulgaria 10.00%
Slovenia 10.00%
Macedonia 10.00%
Montenegro 9.00%
Netherlands 1.62%
Turkey 0.00%
Switzerland 0.00%
Romania 0.00%
Croatia 0.00%
Italy 0.00%
Germany 0.00%
Monaco 0.00%
Poland 0.00%

Estonia: Capital gains taxes (%).

In arriving at effective capital gains tax rates, the Global Property Guide makes the following assumptions:

  • The property is directly and jointly owned by husband and wife;
  • They have owned it for 10 years;
  • It is their only source of capital gains in the country
  • It has appreciated in value by 100% over the 10 years to sale
  • The property was worth US$250,000 or 250,000 at purchase.
  • It is not their sole or principal residence.


These assumptions are critical. In many countries a holding period of less than 5 years results in capital gains being taxable. But a longer holding period often results in no capital gains tax being payable. For more details see the Data FAQ


Source: Global Property Guide Research, Contributing Accounting Firms


Estonia has high-quality housing statistics, generated by the Statistical Office of Estonia (SOE). Data on house prices, house sales and construction activities, as well as general economics statistics are all available from the SOE. The Bank of Estonia is also a good source of economics statistics and reviews. Ober-Haus Real Estate Company has monthly data on average apartment prices, market reports, press clippings and other information.