Sale of land

Land located in a protected area, special conservation area, permanent habitat, or containing an individual protected natural object can be sold to the state if the protection procedure significantly limits the intended use of the land. The state does not generally buy land from persons who have consciously acquired land with nature conservation restrictions. 

The owner of the immovable must submit an application for the sale of the land to the Estonian Environmental Board, which checks whether the person can sell land to the state pursuant to § 20 of the Nature Conservation Act depending on the method of acquisition and whether the use of the land for its intended purpose is substantially restricted pursuant to § 3¹ of Regulation No. 242.

If the sale of land to the state is permissible, the Minister of Climate Affairs will initiate the procedure for acquiring the immovable property by the state on the proposal of the Estonian Environmental Board. Procedures for state acquisition are carried out based on the order in which applications are received. At present, the waiting time is approximately one year from the submission of the application to a quote made by the state.

Land tax

Land in protected areas, limited management zones, special conservation areas of individual objects and species protection sites, and water protection zones of shores and banks is subject to 50% of the land tax rate.

Land in strict nature reserves and special management zones in protected areas and special management zones of species protection sites is not taxed pursuant to the Land Tax Act.