EE · Europe · EUR
Estonia
Tax rates
Income Tax
22%
Top statutory rate
Corporate Tax
22%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
24%
Standard rate
Source: Estonian Tax and Customs Board (EMTA) — Value added tax · as of 2025-07-01Capital Gains Tax
22%
Source: PwC Worldwide Tax Summaries — Estonia, Individual - Taxes on personal income · as of 2026-05-29Crypto Tax
22%
Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-05-29
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Estonia using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| EUR 0 | 22% |
Estonia's flat rate applies uniformly to all items of income a resident individual derives; there are no graduated bands.
VAT
Standard VAT rate; raised from 22% to 24% on 1 July 2025.
In practice
- Filing
Businesses must register for VAT once turnover from taxable supplies in Estonia exceeds EUR 40,000 from the start of the calendar year (a separate EUR 10,000 threshold applies to intra-Community acquisitions). The VAT taxable period is the calendar month, with returns due by the 20th day of the following month.
Source: Estonian Tax and Customs Board (EMTA) — Value added tax · as of 2025-08-08- Exemptions
A 0% rate applies to exports, intra-Community supply of goods, and goods and services relating to international sea and air transport. Separately, VAT exemption with no right to deduct input VAT covers goods and services of a social nature such as universal postal services and health services, human blood, tissue and breast milk, and financial services such as deposit-taking, lending and leasing.
Source: Estonian Tax and Customs Board (EMTA) — Handbook: Value added tax rates and supply exempt from tax · as of 2026-05-11
Capital Gains Tax
Estonia has a flat 22% personal income tax rate that applies to all income, including capital gains, which are taxed on a net basis.
In practice
- Exemptions
Certain capital gains are exempt from Estonia's income tax, including the gain from the sale of a personal residence.
Source: PwC Worldwide Tax Summaries — Estonia, Individual - Income determination · as of 2026-05-29
Crypto Tax
Estonia taxes an individual's gains from trading, exchanging, or converting crypto-assets into fiat currency as income, declared as gains from the transfer of other property and calculated transaction-by-transaction as the difference between the selling price and the purchase price. Income received directly in crypto-assets, such as rent, interest, or business income, must also be declared as ordinary taxable income, and mining income is treated as business income.
Wealth Tax
No net wealth/worth tax levied in Estonia.