Estonia Corporate Tax Calculator 2026 (22%)
Estimate corporate income tax in Estonia on any profit: tax due, effective rate and profit after tax, with the 22% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in Estonia
Profits retained in the company (not distributed): 0%: a flat 0% on taxable profit. Profits distributed as dividends or deemed distributions: 22% of gross profit (22/78 of the net amount paid): a flat 22% on taxable profit.
Calendar year 2026 (tax is due monthly on distributions)
0% on retained profits; 22% on distributed profits
Who qualifies for the lower rates
- Tax is computed as 22/78 of the net dividend: EUR 78 paid out costs EUR 22 tax
- The reduced 14/86 rate for regular dividends was abolished from 1 Jan 2025
- The planned rise to 24% in 2026 and the 2% corporate security (profit) tax were both repealed before taking effect
Local taxes and minimum taxes
No municipal or local income taxes
Pillar Two (groups >= EUR 750m) - not modelled
Filing and payment
Form TSD (with annexes) filed and tax paid by the 10th of the month after the distribution; no advance CIT payments
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in Estonia?
Profits retained in the company (not distributed): 0%: a flat 0% on taxable profit. Profits distributed as dividends or deemed distributions: 22% of gross profit (22/78 of the net amount paid): a flat 22% on taxable profit.
How much corporate tax is due on a profit of €100,000.00?
On a taxable profit of €100,000.00 this calculator estimates €22,000.00 of tax, an effective rate of 22%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
Tax is computed as 22/78 of the net dividend: EUR 78 paid out costs EUR 22 tax. The reduced 14/86 rate for regular dividends was abolished from 1 Jan 2025. The planned rise to 24% in 2026 and the 2% corporate security (profit) tax were both repealed before taking effect.
When is the corporate tax return due?
Form TSD (with annexes) filed and tax paid by the 10th of the month after the distribution; no advance CIT payments
Does the estimate include local taxes and minimum taxes?
No municipal or local income taxes. Pillar Two (groups >= EUR 750m) - not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against Estonian Tax and Customs Board (EMTA) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Taxation of dividends — Estonian Tax and Customs Board (EMTA)
- Taxes — Estonian Ministry of Finance
- PwC Worldwide Tax Summaries (authoritative corroboration): Estonia - Corporate - Taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative corroboration): Estonia - Corporate - Tax administration — PwC
- Estonia scraps defense tax, makes VAT rise permanent — ERR News
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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