Top income tax
22.0%
Worldwide system
Corporate tax
22.0%
distributions only
KM
24.0%
standard rate
Tax residency
183 days
61 tax treaties
Estonia tax profile
Data year: 2026
- Tax system
- Worldwide Unique CIT system: 0% on undistributed profits, 22/78 on distributions. Flat PIT 22%.
- Top PIT rate
- 22.0%
- Corporate tax rate
- 22.0% (distributions only)
- KM
- 24.0%
- Capital gains tax
- 22.0% 22% flat. For corporate entities, gains are only taxed upon distribution.
- Social security (employee)
- 1.6%
- Social security (employer)
- 33.8%
- Dividend withholding
- 7.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 10.0%
- Treaty count
- 61
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | and above | 22.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Corporate Tax Deferral (0% on Retained Profits) 0% corporate income tax on undistributed profits. Tax of 22/78 only triggered up... | 0.0% | -- | Active |
Tax flags
Participation Exemption
Nomad Tax Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if staying 183+ days in 12-month period or if Estonia is place of residence
- Exit tax
- No
- CFC rules
- Yes CFC rules under ATAD apply to holdings >50% in low-tax entities
- Nomad regime
- Digital Nomad Visa available. e-Residency program for online business.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
Sources
- EMTA VAT rates (accessed May 3, 2026)
- PwC Estonia other taxes (accessed May 3, 2026)
- PwC Estonia Tax Summary (accessed Mar 23, 2026) PIT, CIT, KM, social tax