Estonia public holidays 2026, VAT rate and tax data
Estonia: VAT rate 24% since 1 Jul 2025; 12 public holidays in 2026 (next: Joululaupaev (Christmas Eve), 24 Dec 2026); corporate tax rate 22% of gross distribution; minimum wage 946 EUR/month; policy interest rate 2.5%; inflation rate (CPI) 1.5%.
13 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency EUR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "EE", "series": "vat", "value": 24, "unit": "percent", "effective_from": "2025-07-01", "last_confirmed": "2026-10-12", "source": { "name": "Estonian Tax and Customs Board (EMTA)", "url": "https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/vat-rates-and-supply-exempt-tax/standard-vat-rate" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"ee","amount":1000}.
Estonia public holidays 2026
12 days in 2026; next: Joululaupaev (Christmas Eve) on 24 Dec 2026. Official source: Puhade ja tahtpaevade seadus (Public Holidays and Days of National Importance Act), Riigi… · last verified 10 Sep 2026
Fixed by law 12
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Uusaasta (New Year's Day) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 24 Feb 2026 Tue | Iseseisvuspaev, Eesti Vabariigi aastapaev (Independence Day) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 3 Apr 2026 Fri | Suur reede (Good Friday) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 5 Apr 2026 Sun | Ulestousmispuhade 1. puha (Easter Sunday) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 1 May 2026 Fri | Kevadpuha (Spring Day) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 24 May 2026 Sun | Nelipuhade 1. puha (Whit Sunday / Pentecost) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 23 Jun 2026 Tue | Voidupuha (Victory Day) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 24 Jun 2026 Wed | Jaanipaev (Midsummer / St John's Day) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 20 Aug 2026 Thu | Taasiseseisvumispaev (Day of Restoration of Independence) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 24 Dec 2026 Thu | Joululaupaev (Christmas Eve) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 25 Dec 2026 Fri | Esimene joulupuha (Christmas Day) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 26 Dec 2026 Sat | Teine joulupuha (Second Day of Christmas) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
2027 dates already held (12)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Uusaasta (New Year's Day) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 24 Feb 2027 Wed | Iseseisvuspaev, Eesti Vabariigi aastapaev (Independence Day) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 26 Mar 2027 Fri | Suur reede (Good Friday) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 28 Mar 2027 Sun | Ulestousmispuhade 1. puha (Easter Sunday) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 1 May 2027 Sat | Kevadpuha (Spring Day) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 16 May 2027 Sun | Nelipuhade 1. puha (Whit Sunday / Pentecost) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 23 Jun 2027 Wed | Voidupuha (Victory Day) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 24 Jun 2027 Thu | Jaanipaev (Midsummer / St John's Day) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 20 Aug 2027 Fri | Taasiseseisvumispaev (Day of Restoration of Independence) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 24 Dec 2027 Fri | Joululaupaev (Christmas Eve) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 25 Dec 2027 Sat | Esimene joulupuha (Christmas Day) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
| 26 Dec 2027 Sun | Teine joulupuha (Second Day of Christmas) | Fixed by law | Puhade ja tahtpaevade seadus (Public… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Estonia value
Rate schedules and breakdowns
Withholding tax rates
0–10% across 3 withholding taxes — no single rate · in force from 2025-01-01 · Official source: Estonian Tax and Customs Board (EMTA), 'Taxation of non-resident's Estonian… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends - no shareholder-level withholding (distribution tax at company level) | 0 | dividends paid by Estonian resident companies to non-resident individuals and companies | 2025-01-01 | EMTA - Taxation of dividends: 'Starting… |
| THE 0% IS HONEST BUT INCOMPLETE ON ITS OWN: the distributing COMPANY pays income tax of 22/78 of the net distribution (22% of the gross) when it distributes profit - the tax burden exists, it just does not take the form of a withholding from the shareholder. TRANSITIONAL… | |||||
| interest | Interest - generally not taxed | 0 | interest from Estonian sources paid to non-resident individuals and companies | — | EMTA - Taxation of non-resident's… |
| Estonia abolished taxation of ordinary interest paid to non-residents in 2014. The narrow real-estate-fund exception (22% withholding, reducible by treaty) is the only surviving charge. | |||||
| royalties | Withholding on royalties | 10 | royalties from Estonian sources paid to non-resident individuals and companies (Income Tax Act (tulumaksuseadus) sections 29(6), 41 and 43) | — | EMTA - Taxation of non-resident's… |
| EU Interest and Royalties Directive relief: royalties paid to qualifying associated companies of EU member states and Switzerland are exempt from withholding. Treaties commonly reduce the 10% (e.g. to 5% for equipment rental in many treaties). | |||||
Personal income tax
22% across 1 band · in force from 2026-01-01 · Official source: Estonian Tax and Customs Board (EMTA) · last verified 10 Sep 2026
| min | max | rate |
|---|---|---|
| 0 | — | 22 |
Statutory social-insurance contributions
2–20% across 4 contribution branches · in force from 2026-01-01 · Official source: Sotsiaalmaksuseadus · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| sotsiaalmaks_pensionikindlustus | Sotsiaalmaks — pension insurance part (riiklik pensionikindlustus), employer-only | 20 | 0 | 20 | percent | The gross remuneration paid to the employee, plus taxable fringe benefits together with the income tax on them. Subject to a MONTHLY MINIMUM OBLIGATION: social tax must be paid on at least the kuumäär — the monthly rate fixed for the year in the state budget act — which is 886 euro for 2026, so the minimum social tax per employee per month is 292,38 euro even if actual pay is lower. NO UPPER CEILING. | EUR |
| ESTONIA HAS NO EMPLOYEE SOCIAL TAX AT ALL. The entire 33 per cent is a tax on the employer, computed on top of gross pay and never deducted from it. The employee's only statutory payroll deductions are the 1,6 per cent unemployment insurance contribution, the funded pension… | |||||||
| sotsiaalmaks_ravikindlustus | Sotsiaalmaks — health insurance part (ravikindlustus), employer-only | 13 | 0 | 13 | percent | The same taxable amount as the pension part — one single social tax base, subject to the same 886 euro monthly minimum and with no upper ceiling. | EUR |
| Employer-only and part of the same single 33 per cent assessment as the pension share. This 13 per cent is the whole of Estonian health-insurance financing for employees: there is no employee health contribution and no separate health premium. Health-insurance ENTITLEMENT… | |||||||
| tootuskindlustusmakse | Töötuskindlustusmakse — unemployment insurance contribution | 2.4 | 1.6 | 0.8 | percent | The employee's gross remuneration. NO minimum obligation of the social-tax kind and NO upper ceiling — it is charged on actual pay from the first euro. | EUR |
| THE ONLY SHARED BRANCH IN THE ESTONIAN SYSTEM, and the employee pays twice what the employer pays. THE EMPLOYEE SIDE SWITCHES OFF FOR PENSIONERS BUT THE EMPLOYER SIDE DOES NOT. A person who has reached old-age pension age, or who has been granted an early old-age pension, is not… | |||||||
| kogumispension_ii_sammas | Kogumispensioni makse — second-pillar funded pension contribution, employee-borne, with a rate the employee chooses | 2 | 2 | 0 | percent | The employee's gross remuneration. The rate served is the DEFAULT of 2 per cent; since 1 January 2025 a member may instead elect 4 per cent or 6 per cent. NO ceiling. The state adds a further 4 per cent of the same base out of the social tax already paid by the employer — that addition is not a payroll deduction and does not change the employee's or the employer's cost. | EUR |
| THE OPTIONALITY IS THE TRAP, AND IT IS TWO-SIDED. First, MEMBERSHIP itself is optional: the 2021 reform let members leave the second pillar entirely, and many did, so a given Estonian employee may be contributing nothing here. Second, since 1 JANUARY 2025 a member who is… | |||||||
Late-payment interest (EU Late Payment Directive)
10.4 percent · in force from 2026-07-01 · Official source: Derived from the ECB main refinancing rate (this API's… · last verified 9 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| directive | EU Late Payment Directive statutory rate (reference + 8pp) | 8 | 10.4 | Directive 2011/7/EU, art. 2(6)-(7) | Directive 2011/7/EU on combating late… |
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