With the land tax for 2026 approaching, many landowners are asking the same question: will they have to pay more, less, or about the same as before? Although total land tax revenue is expected to increase by about 11%, this does not automatically mean that everyone’s tax burden will grow. In reality, the situation is more nuanced.

For most landowners, 2026 will not bring a sharp increase in land tax. On the contrary, for roughly two-thirds of landowners the tax will either remain the same or even decrease. This is largely due to decisions made by local municipalities, tax benefits for homeowners, and the fact that for many properties the land tax has already reached its normal level based on updated taxable values.

Who Will See Their Land Tax Increase?

About one third of landowners will see an increase in their land tax, but in most cases the rise will remain moderate. In the majority of situations, the annual increase will be less than €20. This means that while the change may be noticeable, it typically does not create a significant additional burden on a household budget.

Larger increases affect a much smaller group of landowners. An increase of more than €100 per year applies only to a small portion of owners, and in most cases these are not standard residential properties. Such larger changes are more common with commercial, industrial or development land, as well as with larger properties.

The Impact Is Generally Smaller for Homeowners

For homeowners, an important point is that tax increases on residential land are usually modest. Many homeowners continue to benefit from the home-land tax exemption, which helps keep the tax burden low or even fully covers it.

Starting from 2026, local municipalities have gained greater authority to decide how large the land tax benefit for homeowners should be. Many municipalities have taken advantage of this and introduced maximum or near-maximum benefits for homeowners.

As a result, homeowners now pay a smaller share of the land tax on the land under their homes than before. While in 2025 homeowners paid on average around 6% of the land tax for residential land, in 2026 this share drops to approximately 4.5%.

Why Is Land Tax Changing?

The main reason behind the changes is the regular land valuation carried out in 2022. Since the previous large-scale valuation had taken place more than 20 years earlier, land and property values had changed significantly across many regions during that time.

For this reason, taxable land values needed to be updated. The goal is to make the tax system fairer so that owners of land that has increased in value more rapidly do not end up paying disproportionately low taxes compared to others.

At the same time, a cap on annual tax increases has been introduced to soften the impact of these changes, allowing larger increases to be spread over several years.

This means that even if land value has increased significantly, the land tax for the owner does not necessarily rise sharply within a single year. Larger changes are distributed over time.

What Should Landowners Do?

The most sensible step is to review your land tax notice and see what decisions have been made by your local municipality. Since the 2026 system gives local decisions a larger influence than before, general forecasts may not always reflect your exact situation.

If the land tax amount this year is higher than expected, it is wise to factor it into your budget early on — especially if other home-related expenses are coming up as well, such as repairs, seasonal maintenance, gardening or other property-related costs.

When Expenses Add Up — A Flexible Solution Can Help

Although land tax changes in 2026 will remain modest for most people, even a small additional cost can appear at an inconvenient time. When other expenses occur at the same time, a household budget may temporarily face extra pressure.

In such situations, a consumer loan can provide a flexible way to cover unexpected or seasonal expenses. Whether it is land tax, home improvements, or another important cost — well-planned financial support can help keep expenses under control.