Forest income and timber in Estonia 2026
Income from selling forest is subject to income tax, but an individual can use a €5000 annual exemption and deduct costs. This guide explains forest income tax and timber volume units, and points you to the right calculator.
Taxation of forest income
From an individual's income from selling cutting rights and timber, direct sales costs and forest management costs are deducted. In addition everyone may deduct up to €5000 per year; the rest is taxed at 22%. Work out the result with the forest income tax calculator.Timber volume units
| Unit | Code | Solid wood |
|---|---|---|
| Solid cubic metre | tm | 1 m³ (100%) |
| Stacked cubic metre | rm | ~0.70 tm |
| Loose (bulk) cubic metre | lm | ~0.45 tm |