In most countries, dividends are not tax-free. This means that, in addition to corporate income tax, most foreign shareholders of an Estonian company will be...

As a rule, payment of dividends is not taxed in Estonia. At the moment of profit distribution, corporate income tax corresponding to the distributed sum must be paid...

The main idea behind corporate income tax in Estonia is that companies are only taxed when they distribute their profits, rather than when they earn them. This means ...

If your company has a VAT ID, then VAT returns must be submitted and VAT paid by the 20th of the month following the month that the tax return concerns. This means ...

Corporate Income tax on undistributed profits in Estonia is 0%.

Corporate income tax 22% (24% starting from 01.01.2026) applies only when profit is distributed.

Recently (17.09.2024), the Estonian government approved a 2% tax on corporate profits as part of a new defense tax initiative.