Corporate taxes

List of corporate taxes

As to which taxes have to be paid at which rate, this depends on the specific characteristics of the company:

  • Income tax
  • Value-added tax
  • Social tax
  • Customs tax and excise duties
  • Unemployment insurance premium
  • Environmental charges
  • Taxes payable in the case of cross-border operations
  • Other taxes

Taxation of corporate income

A special feature of corporate income tax in Estonia is the fact that only dividends are taxed. Earnings are not taxed as long as they are reinvested in the company. Income tax must be paid on distributed earnings, expenses and payments not related to enterprise and on gifts, donations, costs of entertaining guests and fringe benefits granted to employees.

Amount of income tax and payment term

The corporate income tax rate in 2019 is 20/80. The taxation period is a calendar month and the income tax declaration must be submitted to the Tax and Customs Board by the 10th of the subsequent month.

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