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The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Estonia, as well as measures of administrative burden in paying taxes.
Income tax on actual and deemed distributions (dividends tax)
1
online filing
20
21/79
distributed dividends
8.1
 
Land tax
1
 
-
1.5%
property value
1.5
 
Fuel tax
1
 
-
included in price of fuel
1.1
 
Fringe benefit tax
0
paid jointly
-
68.4%
fringe benefits
0.8
 
Unemployment insurance contributions
0
paid jointly
-
0.3%
gross salaries
0.3
 
Heavy vehicle tax
4
 
-
fixed fee (EEK 4300)
0.1
 
Value added tax (VAT)
1
online filing
27
18.0%
value added
not included
Advertising tax
1
 
-
6 EEK /m2 / day
small amount
Stamp duty
1
 
-
fixed fee
contract value
small amount
Totals:
10
 
81
 
 
49.1
 
Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.