For the fifth year in a row, Estonia has the best tax code in the OECD. Its top score is driven by four positive features of its tax legislation:
- it has a 20 percent tax rate on corporate income that is only applied to distributed profits.
- it has a flat 20 percent tax on individual income that does not apply to personal dividend income (applicable to tax residents of Estonia).
- its property tax applies only to the value of land, rather than to the value of real property or capital.
- it has a territorial tax system that exempts 100 percent of foreign profits earned by domestic corporations from domestic taxation, with few restrictions.
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