Buying property in Estonia: guide for foreigners

Estonia is a small, digital and orderly market in the euro area. For most buyers apartments are easy to buy, there is no transfer tax and the paperwork is largely electronic. Two topics need care: land rules for non-EU buyers, and a planned ban on purchases by Russian and Belarusian citizens. This guide covers who can buy, the process, costs and taxes, e-Residency versus property, rental and risks. It is informational, not legal or tax advice. Estonian rules are changing, so confirm every point with an Estonian notary or lawyer before you pay a deposit.

Market snapshot

Tallinn is the main market, Tartu the university city and Parnu the summer seaside town. We reported that dwelling prices rose 5.8% year on year in the second quarter of 2026, see Estonia: dwelling prices up 5.8% year on year. One aggregator quoted roughly EUR 2,500 to 4,500 per square metre in Tallinn and EUR 1,800 to 3,200 in Tartu in May 2026; treat these as rough indications, not quotes. We did not find a reliable figure for Parnu. Compare asking prices with real transaction prices.

Who can buy

For apartments and houses there are, according to the sources we opened, no restrictions based on citizenship: EU and non-EU buyers can acquire apartments. Restrictions concern land. According to the European Land Registry Association summary, they apply to agricultural and forest land above 10 hectares, to small islands and to municipalities along the eastern border; non-EEA citizens need permission from the local government and, in that summary, six months of residence for such land. Inheritance is exempt. If your apartment comes with a plot or you plan to buy a house on a larger parcel, ask the notary to check the rules for that parcel.

Russian and Belarusian citizens: the Estonian government approved a bill that would stop Russian and Belarusian citizens without a long-term residence permit or permanent residence, and companies and legal entities whose beneficial owners they are, from acquiring real estate, apartments included, with entry into force planned for 1 January 2027. According to the reports, it would not be retroactive, people with a long-term residence permit would be unaffected, leasing would remain possible, and the government could grant exceptions on grounds of national importance or humanitarian reasons. See the ERR report. We could not confirm that the Riigikogu has passed the bill, so treat it as pending and ask an Estonian lawyer for the current status. See also buying with Russian citizenship: country restrictions.

e-Residency, residence and property

e-Residency is a digital identity for running an Estonian company online. It does not give a right to live in Estonia and has nothing to do with owning property, see the e-Residency programme. Buying a flat does not, in the sources we found, give a residence permit either: we found no residence route based on property ownership. To live in Estonia you need a separate legal basis, such as employment, a business investment permit or a digital nomad visa; check the conditions with the Police and Border Guard Board.

Step by step

• Choose the property and ask for the register extract from the land register (kinnistusraamat), which is public and shows the owner, mortgages and restrictions. Your lawyer should check it.
• Check the building: apartment association (korteriühistu), loans of the association, planned repairs and any debts on utilities.
• Sign a reservation or preliminary agreement with a deposit; the amount is market practice and not set by law.
• Hire an independent lawyer, see notary or lawyer: who do you need abroad. A transaction in immovable property must be notarised in Estonia, and the notary checks the register and the parties.
• Sign the notarial deed. Pay the price, usually through the notary's or a bank's secure arrangement, from an account in your own name.
• The notary files the application to the land register; ownership arises on entry. The state fee is paid before the application.
• Take over the keys and move utilities and association payments to your name. If you cannot attend, see remote signing and closing.

Costs and taxes

There is no real estate transfer tax, according to the sources we opened. One aggregator reports a notary fee of about 0.4% of the price (often split between the parties), a state registration fee of EUR 20 to 200 and agent fees of 2% to 4%, often paid by the seller. Ask the notary for a written estimate; see also total cost of ownership abroad.

Annual tax: Estonia levies a land tax (maamaks) of 0.1% to 2.5% of the land value, set by the municipality, and, according to secondary sources, no separate tax on buildings. In an apartment building you pay the tax on the share of the land.

Income from rent and gains on sale are taxed under the Estonian income tax rules. The personal income tax rate has been changing, so we do not state a figure: check the current rate and the exemption for a sold home with the Estonian Tax and Customs Board (EMTA) or an adviser. If you live in Poland or another EU country, the gain or rent may also be taxed there, see double taxation treaties for foreign property. If you are an Estonian tax resident, see foreign property tax return for Estonian residents.

Rental

Letting an apartment in Tallinn or Tartu is common, and a rental contract with a deposit and an inventory is normal practice. Parnu has a strong seasonal market, and short-term letting is subject to the rules of the apartment association and the municipality. Management from abroad is feasible, see property management for remote owners. We do not state yields: see rental yield by country.

For Russian-speaking buyers and expats

Estonia has a large Russian-speaking community, especially in Tallinn and in the north-east, and many agents, notaries and lawyers work in Russian, which makes the process easier. We do not state language rules for official dealings: ask the notary which language the deed is drawn up in and whether a sworn translation is needed. Choose a licensed professional, see how to choose a Russian-speaking agent abroad.

If you hold a Russian or Belarusian passport, check the status of the planned restriction above before you reserve a property, and expect source-of-funds checks from banks and notaries, see bank checks for Russian citizens living in the EU. Citizens of other countries, including EU citizens who speak Russian, are not the subject of this bill. Everything must be lawful and traceable; never try to use a nominee or a shell company to get around a restriction, see nominee ownership risks.

Risks

• A planned restriction on Russian and Belarusian citizens that could apply from 2027.
• Apartment association loans and heavy renovation plans in Soviet-era buildings.
• Land attached to the property and any permission requirements.
• Mortgage: about 70% loan-to-value for non-residents is reported by one aggregator, see mortgages for non-residents.
• Rules and tax rates change; read current sources.

FAQ

Can a foreigner buy an apartment in Estonia? According to the sources we opened, yes, with no citizenship restrictions on apartments at present. Land is regulated.

Can Russian citizens buy in Estonia? A bill planned for 1 January 2027 would stop Russian and Belarusian citizens without a long-term residence permit; we could not confirm it has been passed, so check the status.

Does e-Residency let me live in Estonia or buy more easily? No. It is a digital identity for business and gives no residence right.

Is there a transfer tax? No, according to the sources we opened. You pay notary and state fees.

Can I buy through a company? Yes, but the bill would also cover companies whose beneficial owners are Russian or Belarusian citizens, and the tax picture differs; ask a lawyer.

Do I need to be present for the purchase? A notarial deed is required, but a power of attorney can be used; ask the notary.

How we help

D.H. Realting is a trilingual platform (English, Russian, Polish) that finds properties and coordinates independent local lawyers and tax advisers. This text is informational and is not legal, tax or investment advice; rules are changing, so verify the current position with an Estonian lawyer and tax adviser. See also all countries and the calculators.