What changes on 1 January 2027: all changes in Estonian law

On 1 January 2027 amendments to 70 laws enter into force. 529 provisions change in all: 57 added, 389 amended and 83 repealed.

In 5 more laws the changes are only technical (an agency's new name, for example); they are not listed below.

Based on the amendments published in Riigi Teataja as of 23 Oct 2026. The list is updated every night, so amendments published later will appear here too.

Click a provision's number to open its new wording (with an account).

Court procedure and state fees

Code of Civil ProcedureTsMS
amended 46 · added 1 · repealed 1
Main provisions:§ 176, § 404, § 481, § 404¹, § 482, § 178, § 405, § 666 and 40 more
Read more:Civil procedure changes on 01.01.2027: higher simplified-procedure limit, silence means consent to written procedure
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 102
Statutory Fees ActRLS
amended 5 · added 8 · repealed 5
Main provisions:§ 22, § 131¹, § 217⁴, § 261⁵, § 60, § 131, § 217³, § 217⁹ and 10 more
Read more:Court fees rise on 01.01.2027: 310 euros for a divorce claim, 75 euros for an administrative court appeal
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 168
Code of Administrative Court ProcedureHKMS
amended 22 · added 1
Main provisions:§ 265¹, § 109, § 169, § 122, § 218, § 175, § 187, § 133 and 15 more
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 90
Courts ActKS
amended 58 · added 13 · repealed 18
Main provisions:§ 41, § 99¹, § 43¹, § 125, § 41², § 41¹, § 34, § 74¹ and 71 more
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 51
State-funded Legal Aid ActRÕS
amended 4
Main provisions:§ 15, § 32, § 23, § 7
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 146
Code of Enforcement ProcedureTMS
amended 1 · added 1
Main provisions:§ 179, § 179¹
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 98
Bankruptcy ActPankrS
amended 4
Main provisions:§ 17, § 32
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 148

Planning and building

Spatial Planning ActPlanS
amended 2 · added 1 · repealed 23
Main provisions:§ 122, § 96, § 106, § 118, § 99, § 99¹, § 108, § 112 and 18 more
Ask about this change →Riigi Teataja, RT I, 09.07.2026, 23

Foreigners

Foreign Nationals ActVMS
amended 15 · added 1 · repealed 1
Main provisions:§ 181, § 309¹⁹, § 176², § 184¹, § 106, § 137, § 150, § 178 and 5 more
Read more:Aliens Act from 01.01.2027: residence permits for labour-shortage sectors, short-term employment permit abolished
Ask about this change →Riigi Teataja, RT I, 30.06.2026, 104
Act on Granting International Protection to Foreign NationalsVRKS
amended 2
Main provisions:§ 72, § 73
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 160

Benefits and pensions

State Pension Insurance ActRPKS
amended 7 · added 1
Main provisions:§ 7, § 7¹, § 61³¹, § 28¹, § 12, § 61¹¹
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 62
Funded Pensions ActKoPS
amended 2
Main provisions:§ 11, § 7
Ask about this change →Riigi Teataja, RT I, 16.10.2026, 7
Unemployment Insurance ActTKindlS
amended 3
Main provisions:§ 3, § 14², § 4
Ask about this change →Riigi Teataja, RT I, 30.06.2026, 41
Social Welfare ActSHS
amended 2
Main provisions:§ 144, § 153
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 121
Labour Market Measures ActTöMS
amended 1
Main provisions:§ 11
Ask about this change →Riigi Teataja, RT I, 30.06.2026, 39

Criminal law

Penal CodeKarS
amended 2 · added 1 · repealed 2
Main provisions:§ 143², § 143, § 141², § 141, § 141¹
Read more:From 01.01.2027, rape is sexual intercourse without free and expressed consent
Ask about this change →Riigi Teataja, RT I, 09.07.2026, 29
Code of Criminal ProcedureKrMS
amended 5
Main provisions:§ 18, § 315, § 266, § 23, § 155
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 80
Criminal Records Database ActKarRS
amended 2
Main provisions:§ 5, § 20
Ask about this change →Riigi Teataja, RT I, 21.10.2026, 7

Taxes

Income Tax ActTuMS
amended 4
Main provisions:§ 19, § 13, § 37, § 5
Ask about this change →Riigi Teataja, RT I, 09.07.2026, 67
Value-Added Tax ActKMS
amended 5 · repealed 1
Main provisions:§ 28, § 27, § 30, § 15, § 26
Read more:VAT from 01.01.2027: the separate intra-Community supply report is abolished, data move to the VAT return
Ask about this change →Riigi Teataja, RT I, 30.06.2026, 130
Social Tax ActSMS
amended 3
Main provisions:§ 3, § 2, § 9
Read more:Social tax from 01.01.2027: on fees received from a private individual, the recipient pays the tax
Ask about this change →Riigi Teataja, RT I, 03.06.2026, 51
Taxation ActMKS
amended 2
Main provisions:§ 25¹, § 17
Ask about this change →Riigi Teataja, RT I, 16.10.2026, 12
Alcohol, Tobacco, Fuel and Electricity Excise Duty ActATKEAS
amended 2
Main provisions:§ 46, § 56
Ask about this change →Riigi Teataja, RT I, 03.07.2026, 14

Traffic

Road Traffic ActLS
amended 4
Main provisions:§ 124, § 106, § 129, § 264
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 46

Employment

Employment Contracts ActTLS
amended 2 · repealed 1
Main provisions:§ 56, § 66, § 54
Read more:Minors' annual leave shortens on 01.01.2027: 28 calendar days instead of 35
Ask about this change →Riigi Teataja, RT I, 03.07.2026, 36
Civil Service ActATS
amended 2
Main provisions:§ 10, § 6
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 155

Data protection and public information

Public Information ActAvTS
amended 1 · added 1
Main provisions:§ 58⁵, § 28
Ask about this change →Riigi Teataja, RT I, 09.07.2026, 77

Contracts and debts

Law of Obligations ActVÕS
amended 1
Main provisions:§ 415
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 158

Business

Accounting ActRPS
amended 1
Main provisions:§ 2
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 150

Other changes

Radiation ActKiS
amended 43 · repealed 7
Main provisions:§ 20, § 29, § 40, § 33, § 18, § 19, § 79¹, § 25 and 42 more
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 74
Postal ActPostiS
amended 14 · added 2 · repealed 6
Main provisions:§ 41⁴, § 41², § 41³, § 41¹, § 26, § 14, § 6³, § 10 and 12 more
Ask about this change →Riigi Teataja, RT I, 09.07.2026, 31
Military Service ActKVTS
amended 15 · added 2
Main provisions:§ 33¹, § 71¹, § 35¹, § 6¹, § 49, § 5, § 69, § 36 and 9 more
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 21
Local Government Financial Management ActKOFS
amended 22
Main provisions:§ 37, § 59, § 2, § 24, § 36, § 47, § 38, § 20 and 6 more
Ask about this change →Riigi Teataja, RT I, 30.06.2026, 60
Imprisonment ActVangS
amended 6 · added 2
Main provisions:§ 5⁴, § 5³, § 5², § 5¹, § 172¹⁰, § 53¹, § 86, § 93
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 67
State Budget ActRES
amended 5 · repealed 2
Main provisions:§ 2, § 37, § 48, § 35, § 31, § 26, § 56
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 41
Railways ActRdtS
amended 5 · repealed 2
Main provisions:§ 138, § 141, § 139, § 140, § 137
Ask about this change →Riigi Teataja, RT I, 30.06.2026, 27
Motor Vehicle Tax ActMSMS
amended 4
Main provisions:§ 7¹, § 7, § 3, § 6
Ask about this change →Riigi Teataja, RT I, 14.11.2025, 28
Estonian Defence Forces Organisation ActKKS
amended 1 · added 3
Main provisions:§ 49¹, § 4¹, § 48², § 8
Ask about this change →Riigi Teataja, RT I, 09.07.2026, 63
Fishing ActKPS
amended 3
Main provisions:§ 61¹, § 27, § 73
Ask about this change →Riigi Teataja, RT I, 21.10.2026, 3
Child Protection ActLasteKS
amended 13 · added 2
Main provisions:§ 29, § 40¹, § 28, § 15, § 41³, § 18, § 36¹, § 38 and 7 more
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 43
Language ActKeeleS
amended 3
Main provisions:§ 7¹, § 24, § 32
Ask about this change →Riigi Teataja, RT I, 09.07.2026, 15
2026. aasta riigieelarve seadus
repealed 11
Main provisions:§ 2, § 3, § 10, § 5, § 6, § 11, § 8, § 9 and 3 more
Ask about this change →
Administrative Procedure ActHMS
added 2
Main provisions:§ 7¹, § 111¹
Ask about this change →Riigi Teataja, RT I, 09.07.2026, 76
The Estonian Defence League ActKaLS
amended 2
Main provisions:§ 51, § 4
Ask about this change →Riigi Teataja, RT I, 09.07.2026, 60
Waste ActJäätS
amended 8 · added 2
Main provisions:§ 117, § 117¹, § 85, § 94¹, § 98⁸, § 98¹⁵, § 98⁹, § 98¹¹ and 2 more
Ask about this change →Riigi Teataja, RT I, 12.05.2026, 34
Health Services Organisation ActTTKS
amended 1 · added 8
Main provisions:§ 59⁸, § 59⁹, § 59¹¹, § 59⁵, § 59¹⁰, § 59⁷, § 59⁶, § 59¹ and 1 more
Ask about this change →Riigi Teataja, RT I, 30.06.2026, 133
Old-Age Pensions under Favourable Conditions ActSVPS
amended 1
Main provisions:§ 1
Ask about this change →Riigi Teataja, RT I, 22.02.2023, 4
General Part of the Economic Activities Code ActMSÜS
amended 1
Main provisions:§ 16
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 75
General Part of the Environmental Code ActKeÜS
amended 1
Main provisions:§ 40¹
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 73
Higher Education ActKHaS
amended 3 · added 1
Main provisions:§ 47², § 12, § 6, § 7
Ask about this change →Riigi Teataja, RT I, 09.07.2026, 50
Riigi 2026. aasta lisaeelarve seadus
repealed 3
Main provisions:§ 2, § 3, § 1
Ask about this change →
Hunting ActJahiS
amended 3
Main provisions:§ 37, § 36, § 38
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 23
Bar Association ActAdvS
amended 3
Main provisions:§ 17, § 4, § 18
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 153
Competition ActKonkS
amended 3
Main provisions:§ 53³, § 53², § 53¹
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 142
Weapons ActRelvS
amended 3
Main provisions:§ 44, § 43, § 36
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 151
Medicinal Products ActRavS
amended 2
Main provisions:§ 11, § 36
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 38
Code of Civil Procedure and Code of Enforcement Procedure Implementation ActTsMSRS
added 2
Main provisions:§ 9⁴, § 9³
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 162
Private Schools ActEraKS
amended 2
Main provisions:§ 5⁵, § 5⁴
Ask about this change →Riigi Teataja, RT I, 18.03.2026, 14
Obligation to Leave and Prohibition on Entry ActVSS
amended 2
Main provisions:§ 23², § 26⁹
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 161
State Assets ActRVS
amended 2
Main provisions:§ 3, § 4
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 29
Electricity Market ActELTS
amended 1
Main provisions:§ 22
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 71
Notaries Disciplinary Liability ActNotDVS
amended 1
Main provisions:§ 6³
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 147
Patent Attorneys ActPatVS
amended 1
Main provisions:§ 20²³
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 149
Anti-corruption ActKVS
amended 1
Main provisions:§ 14
Ask about this change →Riigi Teataja, RT I, 09.07.2026, 20
Code of Criminal Procedure Implementation ActKrMSRS
added 1
Main provisions:§ 25¹⁰
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 144
An Act to Implement the Building Code and the Spatial Planning ActEhSRS
added 1
Main provisions:§ 30¹⁵
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 105
Industrial Emissions ActTHS
amended 1
Main provisions:§ 95
Ask about this change →Riigi Teataja, RT I, 30.06.2026, 37
Government of the Republic ActVVS
amended 1
Main provisions:§ 59
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 157
Basic Schools and Upper Secondary Schools ActPGS
amended 1
Main provisions:§ 63
Ask about this change →Riigi Teataja, RT I, 09.07.2026, 18
Maritime Safety ActMSOS
amended 1
Main provisions:§ 39³
Ask about this change →Riigi Teataja, RT I, 11.07.2026, 57

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