Editing Land value tax (section)

===EU countries===
{|class="wikitable sortable"
|-
! scope="col;" style="width: 8%;" | Country
! Average rate
! Lowest rate
! Highest rate
! Year
! Name
! class="unsortable" |Description
|-
| {{Flagu|Denmark}}
| {{nts|2.612}}%<ref name="tdk_statistics">{{cite web|url=http://www.statistikbanken.dk/statbank5a/selectvarval/define.asp?PLanguage=0&subword=tabsel&MainTable=EJDSK2&PXSId=146174&tablestyle=&ST=SD&buttons=0 |title=EJDSK2: Ejendomsskatter efter område og skattepromille |publisher=Danmarks Statistik |access-date=16 January 2022}}</ref>
| 1.6%<ref name="tdk_statistics" />
| 3.4%<ref name="tdk_statistics" />
| 2022
| grundskyldspromille / ejendomsskat
| The municipality (kommune) decides the local tax rate within 1.6 and 3.4 percent<ref name="tdk_law">{{cite web|url=https://www.retsinformation.dk/Forms/R0710.aspx?id=158270 |title=Bekendtgørelse af lov om kommunal ejendomsskat |publisher=LBK nr 1104 af 22 August 2013}}</ref>
|-
| {{Flagu|Estonia}}
| N/A
| {{nts|0.1}}%<ref name="emta_maamaks">{{cite web|url=https://www.emta.ee/ariklient/maksud-ja-tasumine/muud-maksud-ja-nouded/maamaks |title=Maamaks |publisher=Maksu- ja Tolliamet |access-date=16 January 2022}}</ref>
| 2.5%<ref name="emta_maamaks" />
| 2022
| maamaks
| The tax is determined by the local municipality. If the total sum to be paid annually is under 5€ then no tax is applied. Land containing a residential dwelling occupied by the land's owner is exempt if the size of the land does not exceed 0.15 ha in urban areas and 2.0 ha in other areas. The local municipality can grant further exemptions to pensioners and disabled or repressed people.<ref name="emta_maamaks" />
|-
|{{Flagu|Latvia}}
|N/A
|0.2%<ref name=":4">{{Cite web |title=Immovable property tax {{!}} Valsts ieņēmumu dienests |url=https://www.vid.gov.lv/en/immovable-property-tax |access-date=2024-02-15 |website=www.vid.gov.lv |language=en}}</ref>
|1.5%<ref name=":4" />
|2022
|Nekustamā īpašuma nodoklis 
|
|}