🇪🇪 Estonia
EE / EST #129
Nomad Score
68.0
Cities
6
🇪🇪 ESTONIA TAX PROFILE
Data year: 2026
Tax System
Worldwide
Unique CIT system: 0% on undistributed profits, 22/78 on distributions. Flat PIT 22%.
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.
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
Participation Exemption
Nomad Tax Regime
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| EUR 0 | and above | 22.0% | -- |
⭐ SPECIAL REGIMES (1)
| Name | Type | 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... |
Deferral | 0.0% | -- | Active |
🏠 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
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
🔗 RELATED
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