Source-cited draft: tax overview for Estonia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Tax year
Calendar year (1 January to 31 December)Income Tax Act (Tulumaksuseadus), https://taxsummaries.pwc.com/estonia
Currency
Euro (EUR)Eurozone membership (since 2011)
Tax authority
Estonian Tax and Customs Board (Maksu- ja Tolliamet, EMTA)Taxation Act (Maksukorralduse seadus), https://www.emta.ee/en
Residence basis of taxation
Residents taxed on worldwide income; non-residents taxed only on Estonian-source incomeIncome Tax Act (Tulumaksuseadus), https://taxsummaries.pwc.com/estonia/individual/residence
Headline personal income tax rate
22% (flat)Income Tax Act (Tulumaksuseadus), https://www.emta.ee/en/private-client/taxes-and-payment/declaration-income/tax-rates
Headline corporate income tax rate
22% on distributed profits (22/78 of the net distribution); 0% on retained/reinvested profitsIncome Tax Act (Tulumaksuseadus), https://taxsummaries.pwc.com/estonia/corporate/taxes-on-corporate-income
Does VAT exist?
Yes — standard rate 24% (from 1 July 2025; 22% for 1 Jan–30 Jun 2025)Value-Added Tax Act (Käibemaksuseadus), https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax
Annual individual income tax return deadline
30 April following the tax yearIncome Tax Act (Tulumaksuseadus), https://www.emta.ee/en/private-client/taxes-and-payment/declaration-income/income-tax-returns-2025
Monthly corporate/payroll tax return (TSD) deadline
10th day of the month following the taxable periodIncome Tax Act (Tulumaksuseadus); Form TSD, https://taxsummaries.pwc.com/estonia/corporate/tax-administration
Annual report (financial statements) filing deadline
Within 6 months of the financial year-end (by 30 June for calendar-year companies)Accounting Act (Raamatupidamise seadus); Commercial Code (Äriseadustik), https://www.eesti.ee/en/doing-business/establishing-a-company/establishing-a-private-limited-company-oue/
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Estonia operates a digital-first tax system administered by the Estonian Tax and Customs Board (Maksu- ja Tolliamet). It is best known for its distributed-profits corporate tax model, where retained and reinvested company profits are not taxed until distributed.
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Other Estonia computations in the OpenAccountants Tax Library.