How to sell property in Estonia as a foreign owner: process, tax and getting the money out

In brief

Every property sale in Estonia must be notarised, and ownership passes only when the transfer is entered in the Land Register (e-kinnistusraamat), so a non-resident can sell from abroad through a notarised power of attorney. A preliminary contract with a deposit is common (one source says 10-20%), and the price is usually paid into a notary deposit account until the entry is made. Agent commission is 2-4% plus 24% VAT in one guide and 2-3% in another. Non-residents are reported to pay 22% on the gain in 2026, and the exemption for a home you lived in for 2 years is described differently by three sources. A government bill from April 2026 would bar citizens of Russia and Belarus without permanent residence from buying from 1 January 2027, but we found no report that parliament has passed it. Checked on 7 November 2026 from search summaries only.

Can you sell an Estonian home from abroad?

Yes. Sources agree that a notary is required and that signing the contract does not by itself transfer ownership: the entry in the Land Register does. If you cannot be in Estonia, a notarised power of attorney lets a representative sign. Foreign-issued documents generally need an apostille or legalisation, and translations must be certified. Check the details with the Estonian notary before you sign, because we found little specific to foreign sellers. The seller's marital status can matter, since a spouse's consent is required in some cases.

For the wider picture, read our step-by-step guide to selling property abroad, the general piece on how to sell property abroad and the guide for foreign buyers in Estonia. The Baltic comparison shows how Estonia differs from its neighbours.

Documents to prepare before listing

• Your passport and proof of address.
• A Land Register extract, which is public online. It does not show unpaid utility or maintenance debts, so ask the building manager for a separate debt certificate.
• A notarised and apostilled power of attorney with a certified translation, if a representative acts for you.
• The lender's written release terms if a mortgage is registered: ask the notary what the Land Register needs.
• Your spouse's consent where it applies.

Step by step, with timing

The timings below are our estimates from practice, not official figures.

• Weeks 1-2: collect documents, check the Land Register entry and any debts, and arrange the power of attorney. One guide mentions a wait of about a month for a notary appointment, so book early.
• Listing and offers: the time to sell depends on price and location; we found no reliable Estonian figure.
• Preliminary contract: a deposit of 10-20% in one source, which we treat as a single source's figure.
• Notary signing: the buyer's price is paid into a notary deposit account and released after the transfer is entered in the Land Register, as described by several guides.
• Registration: reported at 1-3 working days in one source and 3-10 days in another.
• Handover once the entry is made.

While the home is on the market and you are abroad, use a manager for viewings and keys: see property management for remote owners.

What it costs and who pays

Agent commission is 2-4% plus 24% VAT in one guide and 2-3% in another, usually paid by the seller. We could not confirm the VAT rate. The sources conflict on buyer-side stamp costs (nothing in one, 0.3-0.5% in another) and we do not state them. As a seller you can deduct certified costs connected to the sale, such as brokerage and notary fees, from the taxable gain. Ask the notary for a written estimate before you sign.

Tax in brief

For 2026 a property-tax guide gives 22% on the gain of a non-resident from the sale of Estonian property (some pages may still show 20%). The exemption for a home is where the sources disagree: one says a full exemption if you lived there at least 2 years, another says it can be used once every two years, and a third says the property must have been your registered principal residence. A court ruling reported by KPMG says the seller must convincingly prove the apartment was the actual place of residence, and an expat guide calls the question of whether non-residents can use it nuanced. Non-residents declare the gain by 30 April of the year after the sale, and tax is due by 1 October (one guide). We did not open the tax authority's pages, so get a written answer from an Estonian tax adviser before you sign. Your home country may tax the same gain: see taxes when selling property abroad by country and the guide to foreign property in your tax return.

Russian and Belarusian citizens: the proposed ban

In April 2026 the government approved a bill that would bar citizens of Russia and Belarus without permanent residence, and companies they control, from buying real estate in Estonia from 1 January 2027. Holders of long-term or permanent residence keep their rights, including to sell, renting is unaffected, and the bill would not apply retroactively. We found no report that the parliament has passed it, so treat it as a proposal and check its status. Estimates of its scale differ: one source says about 600 transactions in 2025 data would have been affected, another about 10,000 foreigners. As of April 2025, 36,952 citizens of Russia and 896 of Belarus were registered as owners of Estonian real estate.

What this means for you as a seller: - The buyer pool may shrink from 2027 if the bill passes. If you plan to sell to a Russian or Belarusian citizen without permanent residence, ask a lawyer about timing. - If you are a Russian or Belarusian citizen who owns a home, the reports describe a restriction on buying, not on selling, and existing property is not affected. - We found no source on how a sale affects a residence permit tied to property. Speak to an immigration lawyer before you sign.

Getting the money out

The money normally goes to your own bank account. We found nothing specific to Estonian banks and sale proceeds. The general point is that an EU rule in force since 29 January 2026 is reported to require enhanced checks on clients from sanctions-affected jurisdictions without banning such operations: we did not confirm this with the regulation itself. Ask your bank in writing before the sale whether it will receive the proceeds.

Prepare the paperwork: the deed or contract by which you bought, proof of how you paid for it, the new sale agreement, your tax declaration for the gain, and your passport and address documents. Read how banks check this in bank checks for Russian citizens living in the EU and the notes on repatriating money after selling. If part of the original funds came from crypto, see source of funds and taxes for crypto. Compare the rate and fee before you convert.

Common mistakes

• Treating the signed contract as the transfer: ownership passes only with the Land Register entry.
• Assuming the home exemption applies to a non-resident without checking the residence condition.
• Not asking the notary how a power of attorney from abroad must be legalised and translated.
• Leaving utility and maintenance debts unchecked because the Land Register does not show them.
• Missing the 30 April declaration and the 1 October payment.
• Ignoring the proposed 2027 ban when planning a sale to a buyer from Russia or Belarus.
• Not asking the bank in writing whether it will receive the money.

Checklist with approximate timing

• Week 1: Land Register extract, debt certificate, book the notary (a wait of about a month is reported), ask the bank about receiving the money.
• Weeks 1-2: written tax advice on the 22% rate and the 2-year exemption; power of attorney with apostille and certified translation.
• Offer: check the buyer's citizenship against the proposed 2027 ban, then the preliminary contract with a deposit of 10-20% in one source.
• Notary signing with the price in the notary deposit account.
• Registration: 1-3 working days or 3-10 days, depending on the source.
• After the sale: declaration by 30 April of the next year, tax by 1 October, transfer of the money, and keep every document.

FAQ

Can I sell a flat in Estonia without going there? Yes, with a notarised power of attorney, usually with an apostille or legalisation and certified translations. Ask the Estonian notary what they accept.

How much tax do I pay on the sale? A guide gives 22% on the gain of a non-resident in 2026. The home exemption after 2 years is described differently by three sources, so get a written answer from an Estonian tax adviser.

Can I still sell to a buyer from Russia or Belarus? Today the ban is a proposal for 1 January 2027, with no report that parliament passed it. Check its status and ask a lawyer about timing.

When does the buyer become the owner? When the transfer is entered in the Land Register, not at signing. The price is usually held in a notary deposit account until then.

What happens to my residence permit if I sell? We found no source on this. Ask an immigration lawyer before you sign the preliminary contract.

This article is general information based on public guides and news. It is not legal or tax advice. Before you sign, check the current rules with an Estonian notary, lawyer or tax adviser.