Estonia Corporate income tax (distributed-profit model)
Estonia Corporate income tax (distributed-profit model) is 22 percent of gross distribution (22/78 of net); 0% on retained profits, in force since 1 Jan 2025. Last checked against the official source on 10 Sep 2026.
Estonia taxes corporate profits only on distribution: retained/reinvested profits bear 0%; distributions are taxed at 22/78 of the net amount (22% of the gross).
Compare corporate tax rate across all 34 European countries →
| Current value | 22 percent of gross distribution (22/78 of net); 0% on retained profits |
|---|---|
| In force from | 2025-01-01 |
| Official source | Estonian Tax and Customs Board (EMTA) — tax rates: distributed-profit rate 22/78; 'the lower tax rate of 14/86 was abolished' from 2025-01-01 |
| Last verified | 2026-09-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Distribution-only model: 0% while profits are retained; 22/78 of the net distribution (= 22% gross) from 2025-01-01. The 14/86 reduced rate for regular dividends was abolished 2025-01-01. The planned 2% 'security tax' on accounting profits (to start 2026) was REPEALED by the Riigikogu on 2025-06-19 and never entered force — older sources may still show it.
Get it programmatically
curl https://euroref.dev/v1/ee/corporate-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/ee/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ee/corporate-taxOther Estonia series: Policy interest rate · Value added tax (kaibemaks) · VAT registration threshold · National minimum wage · Public holidays · Consumer price index (annual inflation) · Withholding tax rates · Personal income tax · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory default interest (viivis)
The same figure elsewhere: Finland · France · Germany · Greece · Hungary · all 34