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Tax in Estonia

Find tax rates and tables, the latest tax news, and information on double taxation treaties and withholding tax.

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Tax rates and treaties

The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.

Estonia – Country Key Features
  • Database
  • IBFD

Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.

Estonia – Treaty Withholding Rates Table
  • Database
  • IBFD

Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.

Treaties
  • Database
  • IBFD

Full text of tax treaties between Estonia and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.

Tax Treaty Case Law
  • Database
  • IBFD

Collection of tax treaty legal cases with key facts, summaries, and court decisions.

Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.

Other online resources

Estonian Tax and Customs Board: Double taxation conventions
  • Website
  • Estonian Tax and Customs Board
List of double taxation conventions provided by the Estonian Tax and Customs Board. The full text is available in English for some conventions.
Estonia: tax treaties
  • Website
  • HMRC

Double tax treaties and related documents between the UK and Estonia.

Tax Rates Online
  • Website
  • KPMG

Tax table tool that compares tax rates within a country or across multiple jurisdictions. Includes current and historic data going back to 2006.

Tax guides

The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.

Estonia – Individual Taxation
  • Database
  • IBFD

Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, and taxation of resident, expatriate and non-resident individuals.

Estonia – Corporate Taxation
  • Database
  • IBFD

Guide covering corporate income tax, taxes on payroll, taxes on capital, shareholders and directors of resident companies, international aspects, anti-avoidance, special types of entity and activity and value added tax.

Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.

Other online resources

EY Tax and Law Guides
  • Website
  • EY

Annually updated guides summarising the tax system, key tax issues, and legal matters in over 150 jurisdictions around the world. The main titles in this series: Worldwide Corporate Tax Guide, Worldwide Personal Tax and Immigration Guide, Worldwide VAT, GST and Sales Tax Guide.

PKF Worldwide Tax Guide 2024–25
  • Website
  • PKF
Annual guide for accountancy professionals and businesses on corporate tax rates, incentives for overseas businesses, double tax treaties, and taxation of foreign source income. Coverage of 157 jurisdictions.
PwC Worldwide Tax Summaries Online
  • Website
  • PwC

In-depth guide covering a wide range of corporate and individual tax topics in over 150 territories. Includes useful summaries of significant developments and table of tax rates and due dates.

eBooks

The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Exclusive EU VAT compass 2023/2024
  • eBook
  • 2023
  • Fabiola Annacondia, IBFD
  • IBFD
A reference guide to the VAT system of the EU. It includes the consolidated text of the current EU VAT Directive (No. 2006/112), as well as the texts of several other Directives in the field of VAT. Also included are summaries of more than 1,100 ECJ judgments in VAT cases, along with an overview of the VAT options that have been exercised by individual Member States.
Exclusive Global individual tax handbook 2023
  • eBook
  • 2023
  • IBFD
  • IBFD
Surveys 101 different tax systems from around the world.
Exclusive European tax handbook 2023
  • eBook
  • 2023
  • Mery Alvarado [and others]
  • IBFD
Covers surveys of the tax systems of 49 countries and jurisdictions.
Exclusive Global corporate tax handbook 2023
  • eBook
  • 2023
  • IBFD
  • IBFD
Surveys 101 different tax systems from around the world.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

Exclusive Estonia - Taxation
  • eBook chapter
  • 2024
  • Dennis Campbell
  • International Tax and Investment Service
Information on taxation in Estonia, updated by two issues annually.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

Further support

TAXconnect
Search for a consultant to help you with a specific technical tax problem. TAXconnect works on a telephone ‘hotline’ system, whereby consultants offer advice to fellow Tax Faculty members on tax problems for a nominal fee.
Tax Faculty
Find out more about the Tax Faculty and upcoming events. Faculty members can access exclusive content, including TAXline, TAXguides, webinars, representations and support schemes.
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Disclaimer

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Information

Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.