AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Europe

Estonia

Estonia has a unique flat 20% personal tax and famously taxes only distributed corporate profits — undistributed profits are not taxed.

Personal income tax

22%
Top marginal rate / range

Corporate tax

22% on distribution
Standard rate

VAT / Sales tax

22%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • CITOnly on distribution
  • E-residencyAvailable
Official Tax Authority Maksu- ja Tolliamet
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Estonia's official tax authority (linked above) or a qualified tax professional before making any decision.