Estonia

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Tax Overview in Estonia

EstoniaTax year 2026

A one-page map of the Estonian tax system for tax year 2026, from the Income Tax Act, Social Tax Act, Value-Added Tax Act, Taxation Act and Commercial Code as consolidated on Riigi Teataja, and Estonian Tax and Customs Board (EMTA) pages. Covers the tax year, the authority, who is resident, the flat 22% income tax (the planned 24% rise and the security tax were both cancelled before 2026), the EUR 8,400 basic exemption, the distributed-profit company tax at 22/78, social tax 33%, unemployment premiums, the II pillar, VAT at 24%, 13% and 9% with the EUR 40,000 registration threshold, and the main filing deadlines. Use for 'how does tax work in Estonia', 'Estonia tax overview', 'Estonian tax rates 2026'. It points to the pack's domain skills for the detail: estonia-income-tax, ee-corporate-income-tax, estonia-vat-return, estonia-social-contributions, estonia-payroll, ee-transfer-pricing, ee-cross-border, ee-company-formation, estonia-tax-optimization.

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Estonia Payroll

Estonia PayrollTax year 2026

Estonian payroll for tax year 2026: running a monthly payroll for employees and board members of an Estonian employer. Covers the 22% withholding income tax, the flat 2026 basic exemption (EUR 700 a month, EUR 776 at pensionable age, no income taper), the 1.6% employee and 0.8% employer unemployment insurance premiums, the 2%, 4% or 6% funded pension (II pillar) contribution, the 33% employer social tax on the EUR 886 monthly minimum base, the order of deductions, fringe benefits at 22/78, the employment register, form TSD and payment by the 10th, interest at 0.06% a day and coercive fines.

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Estonia Income Tax

Estonia Income TaxTax year 2026

Estonia personal income tax for self-employed individuals (FIE) and resident individuals.

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Company Formation in Estonia

Estonia Company FormationTax year 2026

Setting up a business in Estonia for tax year 2026, from the Commercial Code, State Fees Act, Income Tax Act and Value-Added Tax Act as consolidated on Riigi Teataja, and the Centre of Registers (RIK) e-Business Register help pages. Covers the legal forms (private limited company OÜ, public limited company AS, sole proprietor FIE, general and limited partnerships, branch of a foreign company), share capital (an OÜ from one cent, an AS from EUR 25,000), paying in the capital, the online and notary routes, the 2026 state fees (EUR 265 online, EUR 200 otherwise, EUR 20 for an FIE), e-Residency, and the first tax and filing duties after registration. Use for 'set up a company in Estonia', 'OÜ share capital', 'Estonian company registration fee', 'e-Residency company'. Out of scope: company tax detail (ee-corporate-income-tax), payroll (estonia-payroll), VAT returns (estonia-vat-return), cross-border (ee-cross-border).

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Cross Border in Estonia

Estonia Cross-BorderTax year 2026

Estonian cross-border tax for tax year 2026, from the Income Tax Act (tulumaksuseadus) in force from 1 October 2026 and Estonian Tax and Customs Board guidance. Covers individual residence (home in Estonia or 183 days in 12 months), how non-residents are taxed on Estonian-source income, withholding on payments to non-residents (22% on wages, board fees and rent; 10% on services performed in Estonia, royalties and performers), dividends under the distribution-based 22/78 system with no withholding, permanent establishments, treaty relief and residence certificates, the foreign tax credit, and the exit tax when a company moves assets or residence abroad. Confirms the 2026 rate stayed at 22% and that the 2% security tax on income and profits does not apply.

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Estonia VAT Return

Estonia VAT / GSTTax year 2026

Prepare, review, or classify transactions for an Estonian VAT return (KMD form) for any client.

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Corporate Income Tax in Estonia

Estonia Corporate TaxTax year 2026

Estonian corporate income tax for tax year 2026 under the Income Tax Act (tulumaksuseadus) consolidated text in force from 1 October 2026. Estonia taxes a company only when it distributes profit: 22% of the gross amount, charged as 22/78 of the net payment. Covers dividends, capital reductions, share buybacks and liquidation, deemed distributions (fringe benefits, gifts and donations, entertainment, non-business expenses, loans to shareholders), the participation exemption, the 2025 abolition of the 14/86 rate and the 7% withholding when 14/86-taxed dividends are passed on to individuals, the 18% quarterly advance tax for banks, exceeding borrowing costs, the cancelled 2026 rise to 24% and security tax, the monthly TSD return, interest and fines.

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Estonia Tax Optimization

Estonia Tax OptimizationTax year 2026

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.

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Estonia Social Contributions

Estonia PayrollTax year 2026

Estonian social contributions for tax year 2026: social tax (sotsiaalmaks), unemployment insurance premiums (töötuskindlustusmakse) and the mandatory funded pension (II pillar, kogumispension), for employers, employees, board members and self-employed persons (FIE). Covers the 33% social tax and how it splits between pension, health and the II pillar, the EUR 886 monthly minimum base and its exceptions, unemployment premiums of 1.6% and 0.8% for 2026 to 2029, II pillar rates of 2%, 4% or 6% and the 30 November switch, the FIE social tax (profit divided by 1.33, annual minimum EUR 3,508.56, maximum EUR 36,867.60), quarterly FIE advances of EUR 877.14, the 1 October balance, form TSD by the 10th, interest at 0.06% a day and fines.

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Transfer Pricing in Estonia

Estonia Transfer PricingTax year 2026

Estonian transfer pricing (siirdehinnad) for tax year 2026: Estonian companies, permanent establishments of foreign companies and sole proprietors (FIE) dealing with associated persons. Covers who is associated under Income Tax Act § 8, the arm's length rule in § 50(4) (companies), § 14(7) (FIE) and § 53(4⁶) (permanent establishments), how an adjustment is taxed at 22/78 in the monthly TSD like a profit distribution, Minister of Finance Regulation No. 53 (methods, 5% low value-adding services mark-up, master file and local file), who must keep full files (250 staff, EUR 50m turnover or EUR 43m balance sheet with associated persons; banks, insurers, listed companies), the 60-day production deadline, fines, interest at 0.06% a day, country-by-country reporting at EUR 750m, MAP and why there is no domestic APA or binding ruling.

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