Kuni maakasutusõiguse ümbervormistamiseni maareformi käigus maksavad riigimaa kasutajad alates 2000. aasta 1. jaanuarist kasutusõiguse eest riigile tasu aasta maamaksu suuruses summas.
Rent paid (in cash or in kind) for rented land and buildings. This heading covers costs which are paid by the tenant on behalf of and in lieu of the owner (e.g. land tax and depreciation in respect of major repairs whose cost is borne by the tenant) and which cannot be recovered by the tenant. Only the farm business part of the rental value of the tenant's farmhouse (when this is covered by the rent) is included.
