The tax on dividends in Estonia: current changes and peculiarities
Income earned by non-residents in the form of dividends in Estonia is usually not subject to taxation. However, there are certain exceptions, especially regarding dividend payments made before the new rules came into force. Changes from 2025 Starting in 2025, dividends paid to non-residents will no longer be subject to income tax in Estonia. This […]
Peculiarities of personal income taxation in Estonia
The Estonian tax system is one of the simplest and most understandable among European countries. This is due to the fact that it is based on the principle of a single tax on the income of legal entities and individuals. Nevertheless, there are certain nuances that must be taken into account when calculating taxes on […]
Taxation of non-business expenses in Estonia
Commercial associations in Estonia are required to take into account the tax consequences of their actions, especially those that are not directly related to their main business activities. One of these cases may be the provision of a loan to another company, whether it is a related party or not, illustrating the taxation of non-business […]
Tax on income earned through the platform in Estonia
Income earned through the platforms (including the use of applications) is subject to taxation in Estonia. There are several ways to fulfill tax obligations, depending on the type of income. Let’s look at Tax on income in more detail. Active income This type of income arises as a result of work activities such as working […]
Taxation of gifts and donations in Estonia
Estonian legislation provides for a clear regulation of issues related to the taxation of gifts, donations and expenses for receptions for legal entities. These aspects are regulated by the Income Tax Act. In the article, we will consider what tax obligations a legal entity has when performing such actions. Tax rate on gifts and donations […]
How do I avoid falling under tax control in Estonia?
Estonia is known for its transparent and efficient tax system, which attracts many entrepreneurs from all over the world. However, even in such a favorable environment, there is a risk of encountering tax control if certain rules are not followed. In this article, we will look at what steps can be taken to avoid falling […]
OSS and MOSS in Estonia – a detailed overview
E-commerce and services are rapidly developing all over the world, including Estonia. In order to simplify the taxation of such transactions, the European Union (EU) introduced special mechanisms, such as the MOSS (Mini One Stop Shop) special procedure, which was later replaced by the OSS (One Stop Shop) special procedure. In this article, we will […]
Taxation of services in Estonia
Estonia is a member state of the European Union (EU), which imposes certain obligations to comply with the general taxation rules for all member states. However, each country has its own peculiarities in the application of value added tax (VAT) when providing various types of services. The article will consider the taxation system of services […]
Goods turnover in Estonia – how to pay tax?
The tax legislation of any country includes many nuances related to determining the place of origin of goods turnover, VAT rate, and declaration procedure. It is especially important for entrepreneurs and organizations operating outside their jurisdiction to understand these aspects in order to avoid possible tax errors and penalties. In this article, we will consider […]
Calculation and refund of VAT in Estonia
The article covers key aspects of calculating and refunding VAT in accordance with the VAT Act (VTA) and the Regulations of the Ministry of Finance of the Republic of Estonia. It provides detailed information on the calculation and refund of VAT for businesses operating in Estonia. Key provisions about calculation and refund of VAT According […]