Estonia

Estonia Tax Optimization

Lawful tax planning in Estonia for tax year 2026, for a self-employed person, freelancer or small company owner. Covers the entity choice (FIE, OÜ or entrepreneur account), the 0% tax on profit an OÜ keeps and the 22/78 tax when it pays out, the salary-or-dividend mix for an owner-manager and EMTA's view that a dividend cannot replace pay for active work, tax-free limits for entertainment, gifts, donations and employee health, the flat EUR 8,400 basic exemption (the 2025 income taper is gone), the II pillar rate choice, III pillar and training deductions, the participation exemption for holding companies, and the anti-avoidance red lines.