Estonia Corporate Tax Calculator 2026
Calculate Corporate Income Tax (CIT) in Estonia. Unique system: 0% tax on retained and reinvested earnings. Distributed profits are taxed at 20/80 (25% effective) or 14/86 (~16.28%) for regular distributions.
Estonia Tax System
Corporate Income Tax (CIT) in Estonia is unique in Europe — there is no tax on retained or reinvested profits. Tax is only triggered when profits are distributed as dividends. The standard rate on distributed profits is 20/80 of the net amount (25% effective). Companies making regular distributions (at least every 12 months) may qualify for a reduced rate of 14/86 (~16.28%). This system encourages reinvestment and has made Estonia a model for tax-efficient business environments.
2026 Rates: 0% retained earnings, 25% standard distributed, ~16.28% regular distributions.
Estonia Corporate Tax Calculator 2026
Calculate CIT in Estonia 2026. 0% on retained earnings, 25% on distributed profits.