Tax in Estonia: VAT, income tax, company tax, capital gains
24%
Estonia charges 24% KM (Käibemaks) on most goods and services. The rate is verified against Maksu- ja Tolliamet (Estonian Tax and Customs Board) / EU TEDB on 19 August 2026; the top personal income-tax rate is 22% (2026 tax year, Estonian Tax and Customs Board (EMTA)), and the headline company tax rate is 22% (Estonian Tax and Customs Board (EMTA) - Tax rates 2026).
KM (Käibemaks) in Estonia
Value-added: KM (Käibemaks) is charged on sales and reclaimed on purchases, so only the added value is taxed.
- Standard rate
- 24%
- Local name
- KM (Käibemaks) — Value Added Tax
- Type
- VAT
- Reduced rates
- 9%
- Filing
- Quarterly / Monthly / Annual
- Authority
- Maksu- ja Tolliamet (Estonian Tax and Customs Board) / EU TEDB
- Current rate since
- 1 July 2025
Income tax in Estonia
The top personal income-tax band is 22% for the 2026 tax year (shown as 22% flat in the rates table, which includes levies).
Company tax in Estonia
The headline corporate income tax rate is 22%. In effect since 1 January 2025.
Distribution-based system: retained profits are not taxed; distributed profits (dividends, deemed distributions) taxed at 22/78 of the net distribution (= 22% of the gross amount). The lower 14/86 rate for regular dividends was abolished from 1 January 2025. No small-business rate. | Cross-check: OECD 2026: central statutory CIT 22%, combined (central+sub-central) 22%
Capital gains tax in Estonia
- Shares
- Taxed as ordinary income at Estonia's flat personal income tax rate of 22% (from 1 Jan 2025; 20% before). Gains from sale of securities are part of taxable income (Income Tax Act § 15).
- Property
- Taxed as ordinary income at the flat 22% income tax rate (gains derived from 1 Jan 2025).
- Holding period
- None.
Ask your AI assistant about tax in Estonia
The figures on this page are callable by any MCP-compatible assistant through the free Tax MCP. Add https://taxmcp.ai2fin.com as a custom connector in Claude, ChatGPT, Cursor or your own agent — no login, no API key — then ask:
- “What is the KM (Käibemaks) rate in Estonia, and what is the source?”
- “Estimate income tax in Estonia on EUR 60,000 for 2026.”
- “What is the company tax rate in Estonia and how is it sourced?”
Connect in three steps, and what a connected answer looks like: Tax MCP.
Estonia, answered
Questions about tax in Estonia
- What is the KM (Käibemaks) rate in Estonia?
- The standard KM (Käibemaks) (Value Added Tax) rate in Estonia is 24%, verified against Maksu- ja Tolliamet (Estonian Tax and Customs Board) / EU TEDB on 19 August 2026. A reduced rate of 9% applies to some categories. Value-added: KM (Käibemaks) is charged on sales and reclaimed on purchases, so only the added value is taxed.
- What is the top income tax rate in Estonia?
- The top personal income-tax band in Estonia is 22% for the 2026 tax year, verified against Estonian Tax and Customs Board (EMTA) on 6 October 2026. The free income-tax calculator on this site works through the bands below it, and shows the rate table it used.
- What is the company tax rate in Estonia?
- The headline corporate income tax rate in Estonia is 22%, verified against Estonian Tax and Customs Board (EMTA) - Tax rates 2026 on 6 October 2026. Distribution-based system: retained profits are not taxed; distributed profits (dividends, deemed distributions) taxed at 22/78 of the net distribution (= 22% of the gross amount). The lower 14/86 rate for regular dividends was abolished from 1 January 2025. No small-business rate. | Cross-check: OECD 2026: central statutory CIT 22%, combined (central+sub-central) 22%
- How is capital gains tax charged in Estonia?
- In Estonia, gains are added to income and taxed at the ordinary rates, verified against Estonian Tax and Customs Board (EMTA) on 6 October 2026. On shares: Taxed as ordinary income at Estonia's flat personal income tax rate of 22% (from 1 Jan 2025; 20% before). Gains from sale of securities are part of taxable income (Income Tax Act § 15). Holding period: None.
- Can an AI assistant look up tax rates for Estonia?
- Yes. The free Tax MCP at https://taxmcp.ai2fin.com gives Claude, ChatGPT, Cursor or any MCP-compatible agent the same sourced figures as this page: the KM (Käibemaks) rate, an income-tax estimate, the company tax rate, the capital gains rule and a side-by-side comparison with other countries, each answer citing the authority and the date it was checked. Add the endpoint as a custom connector; there is no login or API key.
Sources
- Maksu- ja Tolliamet (Estonian Tax and Customs Board) / EU TEDB
- Estonian Tax and Customs Board (EMTA)
- Estonian Tax and Customs Board (EMTA) - Tax rates 2026
Last checked 6 October 2026. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
See every rate side by side in the tax rates table, put Estonia next to another country in the comparison tool, or read the tax facts.
Explore the tax tools
All tools →Compare tax by country
Put countries side by side — rates, local names, structure and filing.
GST Calculator
Add or remove GST/VAT on any amount, with the formula shown every time.
Tax facts
The weird, wonderful and true history of GST and VAT — every fact sourced.
BAS Calculator (AU)
Your quarterly GST position — 1A, 1B and the net amount payable, worked out for you.
Income Tax & Take-Home
Your income tax, Medicare levy and take-home pay on any salary.
UK Income Tax & Take-Home
Your UK income tax, National Insurance and take-home pay — England, Wales & NI rates.
India Income Tax & Take-Home
Your India income tax on the new regime — the ₹75k standard deduction, the ₹12L rebate and 4% cess, with take-home.
US Income Tax & Take-Home
Your US federal income tax, Social Security and Medicare — single filer, with take-home pay.
Finland Income Tax & Tax Card
Your Finnish take-home pay and tax-card percentage (veroprosentti) — any municipality, church tax, YLE tax and contributions.
HECS/HELP Repayment
Your compulsory study-loan repayment on the marginal system, and what a pay rise really adds.
Superannuation (AU)
Your Super Guarantee, how much concessional cap is left, and whether Division 293 catches you.
Capital Gains Tax
Sold an asset? Fin covers CGT in 71 countries — a figure where the rules are verified, the rule itself otherwise.
Crypto Tax (AU)
Sold or swapped crypto? Fin works out the CGT — same 50% discount, at your marginal rate.
Business Space at Home (AU)
A desk or a place of business? The deductions each year against the CGT on that share when you sell.
Tax Deduction Finder (AU)
Pick your work and how you earn, and get a checklist of what to claim and where each claim goes.
Company Tax Calculator
See the tax on your company’s profit in 139 countries — every rate sourced.
Tax MCP for agents
Connect Claude, ChatGPT or your own agent to live tax rates.
