Estonia Tax & Investment Guides
16 guides covering Estonian taxation, flat 20% personal income tax, 0% CIT on retained profits, 20/80 distribution tax, VAT 22%, land tax 0.1-2.5%, social tax 33%, e-Residency, and key investment topics.
Personal Tax & Residency
Flat 20% IIT, EUR 654 monthly allowance, tax residency 183-day rule, and e-Residency
Estonia e-Residency Guide 2026 — Digital Residency, EU Company Registration
Estonia's e-Residency program for 2026. Digital residency for non-residents to register and manage EU companies online, taxation of e-resident companies, banking, and compliance requirements.
Estonia Personal Income Tax Guide 2026 — Flat 20% IIT with Monthly Allowance
Estonia personal income tax for 2026. Flat 20% rate, monthly allowance EUR 654 (annual EUR 7,848), pensioner allowance EUR 2,880, deductions, and filing via EMTA e-Tax.
Estonia Tax Residency Guide 2026 — 183-Day Rule, e-Residency, DTTs
Estonian tax residency for 2026. 183-day physical presence test, permanent home and centre of vital interests, e-Residency digital residency program, and over 65 double taxation treaties.
VAT & Indirect Tax
VAT 22% standard rate, reduced rates 9% and 5%, e-filing via EMTA portal
Estonia Tax Filing Guide 2026 — EMTA e-Tax Portal, Deadlines, TSD
filing taxes in Estonia for 2026. Individual returns due by March 31, corporate TSD declarations monthly, VAT returns monthly or quarterly, and the EMTA e-Tax portal.
Estonia VAT Guide 2026 — Standard Rate 22%, Reduced Rates 9% and 5%
Estonian VAT (käibemaks) for 2026. Standard rate 22%, reduced rates 9% for hotels, books, press, medicines and 5% for selected print media, e-returns, and registration thresholds.
Business & Corporate Tax
0% CIT on retained profits, 20/80 distribution tax, cross-border rules, and CFC
Estonia Corporate Tax Guide 2026 — 0% on Retained Profits, 20/80 on Distributed
Estonia corporate income tax for 2026. 0% on retained and reinvested profits, 20/80 distribution tax (25% effective), 14/86 regular dividend formula, and deferred taxation model.
Estonia Cross-Border Tax Guide 2026 — WHT 0%, DTTs, Transfer Pricing, CFC
Estonian cross-border taxation for 2026. Withholding tax on dividends 0% to EU/EEA, interest 0% WHT, royalties 10% (0-5% with DTT), transfer pricing rules, and CFC legislation.
Investment & Savings
0% personal CGT, dividends tax-free, interest 0% WHT, crypto as business income, and three-pillar pension
Estonia Capital Gains Tax Guide 2026 — 0% Personal CGT, Corporate Gains as Business Income
Estonian capital gains tax for 2026. No personal capital gains tax, corporate gains taxed as business income under the distribution-based CIT system, and treatment of securities and real estate gains.
Estonia Crypto Tax Guide 2026 — Crypto as Income, 20% IIT, No CGT
Estonian cryptocurrency taxation for 2026. Crypto gains treated as business income at 20% IIT, no capital gains tax for individuals, crypto mining and staking taxation, and reporting to EMTA.
Estonia Investment Income Tax Guide 2026 — Dividends, Interest, Capital Gains
Estonian investment income tax for 2026. Dividends tax-free at personal level from Estonian companies, 0% WHT to EU/EEA residents, interest 0% WHT, and no personal capital gains tax.
Estonia Pension Guide 2026 — I, II, III Pillar System, Social Tax 20% Pension Share
Estonian pensions for 2026. Three-pillar system: I pillar state pension, II pillar mandatory funded pension (2% employee + 4% employer), III pillar voluntary pension, and social tax pension share of 20%.
Property & Wealth Tax
Land tax 0.1-2.5%, no transfer tax, rental income at 20% IIT, no wealth tax, no inheritance/gift tax
Estonia Inheritance and Gift Tax Guide 2026 — No Inheritance Tax, No Gift Tax
Estonian inheritance and gift tax for 2026. No inheritance tax, no gift tax (except on first transfers of immovable property), and tax-free wealth transfers between family members.
Estonia Property Tax Guide 2026 — Land Tax 0.1-2.5%, No Transfer Tax
Estonian property tax for 2026. Land tax (maamaks) at 0.1-2.5% of assessed land value, no real estate transfer tax, and exemptions for residential property.
Estonia Rental Income Tax Guide 2026 — 20% IIT with Deductions
Estonian rental income tax for 2026. Flat 20% personal income tax on net rental income, deductible expenses, treatment of furnished and short-term rentals, and VAT considerations.
Estonia Wealth Tax Guide 2026 — No Wealth Tax, No Net Worth Tax
Estonian wealth tax for 2026. Estonia has no wealth tax, no net worth tax, no solidarity surcharge, and no annual tax on investment assets, real estate (beyond land tax), or personal property.
Employment & Social Charges
Employer social tax 33%, employee 1.6% + 2%, mandatory funded pension II pillar