Tax rates payable in Estonia by a person receiving income from an Estonian company
Resident of Estonia
- 22% Personal Income Tax (1)
- 33% Social Tax
- 22% Personal Income Tax (1)
- 33% Social Tax
- Unemployment Contribution: 1.6% withheld by company, 0.8% applied to gross salary
- No Personal Income Tax or Social Tax payable in Estonia
Resident of EEA or Switzerland *
- 22% Personal Income Tax (1)
- Obtain A1 certificate to avoid Estonian Social Tax
- No Personal Income Tax and Social Tax payable in Estonia
- Personal Income Tax and Social Tax payable in home country
- No Personal Income Tax or Social Tax on dividends in Estonia
- Declare in home country and also pay Personal Income Tax or withholding tax there
Resident of treaty countries **
- 22% Personal Income Tax (1)
- Present certificate from home tax authority to avoid Estonian Social Tax
- No Personal Income Tax and Social Tax payable in Estonia
- Personal Income Tax and Social Tax payable in home country
- No Personal Income Tax or Social Tax on dividends in Estonia
- Declare in home country and also pay Personal Income Tax or withholding tax there
Resident of a third country ***
- 22% Personal Income Tax (1)
- 33% Social Tax (declare on TSD Annex 2)
- No Personal Income Tax and Social Tax payable in Estonia
- Personal Income Tax and Social Tax payable in home country
- No Personal Income Tax or Social Tax on dividends in Estonia
- Declare in home country and also pay Personal Income Tax or withholding tax there
Resident of Estonia
- 22% Personal Income Tax (1)
- 33% Social Tax
Resident of EEA or Switzerland *
- 22% Personal Income Tax (1)
- Obtain A1 certificate to avoid Estonian Social Tax
Resident of treaty countries **
- 22% Personal Income Tax (1)
- Present certificate from home tax authority to avoid Estonian Social Tax
Resident of a third country ***
- 22% Personal Income Tax (1)
- 33% Social Tax (declare on TSD Annex 2)
Resident of Estonia
- 22% Personal Income Tax (1)
- 33% Social Tax
- Unemployment Contribution: 1.6% withheld by company, 0.8% applied to gross salary
Resident of EEA or Switzerland *
- No Personal Income Tax and Social Tax payable in Estonia
- Personal Income Tax and Social Tax payable in home country
Resident of treaty countries **
- No Personal Income Tax and Social Tax payable in Estonia
- Personal Income Tax and Social Tax payable in home country
Resident of a third country ***
- No Personal Income Tax and Social Tax payable in Estonia
- Personal Income Tax and Social Tax payable in home country
Resident of Estonia
- No Personal Income Tax or Social Tax payable in Estonia
Resident of EEA or Switzerland *
- No Personal Income Tax or Social Tax on dividends in Estonia
- Declare in home country and also pay Personal Income Tax or withholding tax there
Resident of treaty countries **
- No Personal Income Tax or Social Tax on dividends in Estonia
- Declare in home country and also pay Personal Income Tax or withholding tax there
Resident of a third country ***
- No Personal Income Tax or Social Tax on dividends in Estonia
- Declare in home country and also pay Personal Income Tax or withholding tax there
* Resident of EEA or Switzerland: Applies only to persons insured for social benefits in their country of residence.
** Resident of treaty countries: Applies only to persons insured for social benefits in countries with a treaty for social security with Estonia (e.g. Australia, Ukraine, Canada).
*** Resident of a third country: Applies to persons who are resident in third countries, or uninsured for social benefits in EEA, Switzerland or treaty countries.
(1) The personal income tax rate increased from 20% to 22% on 1 January 2025.
NB: The 7% withholding Personal Income Tax (PIT) no longer applies since 1 January 2025 (except for any dividends already taxed before 31 December 2024 at the CIT rate of 14/86). This is because the reduced CIT rate of 14/86 has been abolished.