Estonia

Paying Taxes in

Estonia

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 0 paid jointly 34 33.00% gross salaries 37.2
Sales tax 1 online filing 1% sales 8.8
Dividend tax 1 online filing 20 21/79 distributed dividends 8
Unemployment insurance contributions 0 paid jointly 4.2% gross salaries 1.4
Fuel tax 1 included in price of fuel 1.2
Land tax 1 1.5% property value 1.1
Fringe benefit tax 0 paid jointly 68.3% fringe benefits 0.8
Heavy vehicle tax 1 fixed fee (EEK 4300) (*fee for 2010) 0.1
Advertising tax 1 5 EEK /m2 / day (*fee for 2010) small amount
Stamp duty 1 fixed fee contract value small amount
Value added tax (VAT) 1 online filing 31 20% value added not included
Totals: 8 85 58.6
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