Investment Income and Capital Gains Taxation in Estonia
There isn’t a distinct category for capital gains taxation; rather, capital gains are integrated into the general taxable income and subjected to the standard tax rate. Are investment income and capital gains taxed in Estonia? Any profits obtained from selling or exchanging transferable monetary assets, including real estate, securities, partnerships’ shares, investment fund units, claims, […]
Answers to frequently asked questions about taxation in Estonia
Thinking of moving to Estonia or starting a business there? Then you’re definitely gonna want to read this article about taxation in Estonia! We’ve rounded up everything you need to know about taxes in Estonia, breaking down complex terms and offering helpful tips to save money and simplify your life. No boring legalese here—just clear […]
Resident of Estonia – who is it and how to become one
Under Estonian laws, an individual qualifies as a tax Resident of Estonia condition being satisfied: ● Their official place of residence lies within Estonia’s borders. ● They spend at least 183 days within Estonia during a continuous 12-month period. Legally, individuals must inform Estonian tax authorities (EMTA, Eesti Maksu-ja Tolliamet) about changes affecting their […]
Submission of Tax Returns and Compliance Requirements
What deadlines apply for submitting tax returns? When does the tax period end? Individual taxpayers must submit their annual tax returns by April 30th of the subsequent year following the taxable year (which follows the calendar year). The tax year concludes annually on December 31st. What obligations do residents and non-residents have when filing tax […]
Holding company in Estonia
A holding company in Estonia offers great opportunities. We’ll tell you more in the article. 1. A holding company in Estonia for asset management and accumulation of tax-free dividends The Estonian corporate taxation system — with deferred tax on distributed profits — allows holding companies to accumulate income, including dividends, without immediate taxation. Tax is […]
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 […]