Estonia's Tax

System
 Overview of Estonia's Tax System

01 PROBLEMS &
SOLUTIONS
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of the section

02 MARKET
ANALYSIS &
TARGET
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of the section
 Personal Income Tax

Estonia has a flat tax rate of 20% on personal income Taxation of income is based on the
principle of residence, meaning that all income earned by an individual who is a resident of
Estonia is subject to taxation
 Corporate Income Tax

Excise duties are taxes The rates of excise

on certain goods, such duties are set by the
as tobacco and alcohol European Union and are
harmonized across
member states
 Value-Added Tax (VAT)

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the smallest one in the Solar System. Its
name has nothing to do with the liquid metal
Social Tax
Social Tax
06 Property Tax
Property tax is levied on the owner of real estate in
Estonia The tax rate varies depending on the type and
location of the property
0.1% and 2%
7 Excise duties
According to the Alcohol, Tobacco, Fuel and Electricity
Excise Duty Act opens in a new tab the excise duty is
imposed on wine, beer, fermented beverages, intermediate
products and other alcohol produced in Estonia or brought
into Estonia
 Excise duties

Excise duties are taxes The rates of excise

on certain goods, such duties are set by the
as tobacco and alcohol European Union and are
harmonized across
member states
 Environmental

“ As a share of GDP, Estonia has the 12th highest environmentally related tax
revenue among 34 OECD and 5 partner economies. In 2014, environmentally
related tax revenues were at 2.33% of GDP, compared to 2.0% on average among
the 39 countries.
In Estonia, taxes on energy represented 94% of total environmentally related tax
revenue, compared to 70% on average among the 39 countries.
“
Estonia's environmental tax revenue has increased by 20% over the past 5 years."
"In 2014, the largest contributor to environmental tax revenue was the transportation
sector, accounting for 40% of total revenue."
"Estonia has successfully implemented a range of policies to promote sustainability,
resulting in a decrease in pollution levels and an increase in renewable energy usage.
● Estonia has higher average tax rates on transport fuels (11.58 EUR/GJ)
than on fuels used for heating and process purposes (0.39 EUR/GJ) or
electricity generation (0.43 EUR/GJ);
● Estonia has the 23rd highest tax rate on energy on an economy-wide
basis, at EUR 2.29 per GJ, compared with EUR 2.7 per GJ on a simple-
average basis across the 34 OECD and 7 partner economies.
Tax
Administration
 Tax Adminstration
In Estonia, tax administration is handled by the
Estonian Tax and Customs Board (ETCB). The
ETCB is responsible for collecting taxes, enforcing
tax laws, and providing guidance and support to
taxpayers. The ETCB uses a variety of methods to
ensure that taxes are paid, including audits, fines, and
other enforcement measures.
Tax Adminstration
 Our Consultants

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