Estonia Withholding tax rates
Estonia Withholding tax rates: no single figure applies. The 3 withholding taxes held run from 0% to 10%, cited to Estonian Tax and Customs Board (EMTA), 'Taxation of non-resident's Estonian income' and 'Taxation of dividends': 'The rate of income tax to be withheld on royalties is 10%'; 'Starting from 2025, dividends are only taxed at the company level in Estonia with income tax at the rate of 22/78'; 'the tax relief for regularly paid dividends and the lower income tax rate of 14/86 on dividends, and the 7% rate of withheld income tax on dividends paid to natural persons no longer apply in Estonia', in force since 1 Jan 2025. Last checked against the official source on 10 Aug 2026.
Official source: Estonian Tax and Customs Board (EMTA) · Last checked 2026-08-10 · source fingerprint
The withholding taxes Estonia levies on payments to non-residents - royalties, and (exceptionally) interest - and the distribution-level treatment of dividends, each at its domestic statutory rate before any double-tax agreement relief. Administered by the Estonian Tax and Customs Board (EMTA).
Compare withholding tax rates across all 34 European countries →
| Current value | 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 income' and 'Taxation of dividends': 'The rate of income tax to be withheld on royalties is 10%'; 'Starting from 2025, dividends are only taxed at the company level in Estonia with income tax at the rate of 22/78'; 'the tax relief for regularly paid dividends and the lower income tax rate of 14/86 on dividends, and the 7% rate of withheld income tax on dividends paid to natural persons no longer apply in Estonia' |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Estonia's system is structurally unlike a classical withholding regime: profit is taxed only when DISTRIBUTED, at the level of the distributing company, so there is no shareholder-level dividend withholding at all. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Tax treaties can reduce the 10% royalty rate (often to 5%, sometimes 0%), and Estonian domestic law exempts royalties paid to qualifying associated EU and Swiss companies under the EU Interest and Royalties Directive. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. THE 2025 REFORM MATTERS: until end-2024 Estonia had a reduced 14/86 corporate rate for regularly distributed profits, paired with a 7% withholding on such dividends paid to natural persons. Both were ABOLISHED from 1 January 2025; from 2025 all distributed profit is taxed at 22/78 at company level (22% of the gross distribution) and no withholding applies to dividends. A transitional 7% withholding survives ONLY for redistribution to natural persons of profits that were actually taxed at 14/86 before 2025. The series effective_from is 1 January 2025, the date of that reform.
Get it programmatically
curl https://euroref.dev/v1/ee/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/ee/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ee/withholding-taxOther Estonia series: Policy interest rate · Value added tax (kaibemaks) · VAT registration threshold · National minimum wage · Public holidays · Consumer price index (annual inflation) · Corporate income tax (distributed-profit model) · 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