What is Estonian Company taxation upon liquidation?
The earnings of an Estonian company are not subject to taxation. However, at the time of distributing profits, a corporate income tax of 22% (22/78) (24/76, starting from January 1, 2026) must be paid.
Paid-in share capital and given loans are not taxed; they can be distributed without taxation.
Read more about taxation of profits in Estonia.
Read more about when the remaining assets can be distributed through the liquidation.