Flat rate
0.0%
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
22.0%
Estonia, without the regime
Overview
- Regime
- Corporate Tax Deferral (0% on Retained Profits)
- Country
- Estonia
- Type
- Deferral
- Status
- Active
- Effective from
- Jan 1, 2000
- Expires on
- —
Details
- Summary
- 0% corporate income tax on undistributed profits. Tax of 22/78 only triggered upon distribution of profits.
- Eligibility
- All Estonian-registered companies.
- Benefits
- 0% CIT on retained/reinvested profits. Tax only payable when profits are distributed as dividends.
- Requirements
- None - applies automatically to all Estonian companies.
- Limitations
- 22/78 (effective ~28.2%) rate on distributions. Lower 14/86 rate abolished from 2025.
- Income types covered
- All corporate profits
- Duration details
- Indefinite
View source PwC Worldwide Tax Summaries