🇪🇪 CORPORATE TAX DEFERRAL (0% ON RETAINED PROFITS)
Estonia — Special Tax Regime
Status
Active
Effective From
Jan 1, 2000
📋 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
💰 FINANCIAL
Flat Rate
0.0%
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
22.0%
Corporate Tax
22.0%
KM
24.0%
Capital Gains
22.0%
Treaty Count
61
📚 SOURCE
PwC Worldwide Tax Summaries
View source →
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