#

Ease of Doing Business in

Estonia

Estonia Download Profile (1713.6KB, pdf)
Region OECD high income
Income Category High income
Population 1,311,998
GNI Per Capita (US$) 18,480
City covered Tallinn

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 12 11 down
1
81.05 81.01 down
0.04
Starting a Business 14 11 down
3
95.13 95.06 up
0.07
Dealing with Construction Permits 9 10 up
1
82.57 82.55 up
0.02
Getting Electricity 38 33 down
5
83.20 83.25 down
0.05
Registering Property 6 4 down
2
91.02 91.01 up
0.01
Getting Credit 32 29 down
3
70.00 70.00
-
Protecting Minority Investors 53 51 down
2
60.00 60.00
-
Paying Taxes 21 19 down
2
88.04 87.89 up
0.15
Trading across Borders 17 17
-
99.92 99.92
-
Enforcing Contracts 11 11
-
75.16 75.16
-
Resolving Insolvency 42 41 down
1
65.46 65.28 up
0.18

DB 2017 Rank:

21

DB 2016 Rank:

19

Change in Rank:

down2

DB 2017 DTF (% points):

88.04

DB 2016 DTF (% points):

87.89

Change in DTF (% points):

up0.15

Indicator Estonia OECD high income
Payments (number per year) info_outline 8 10.9
Time (hours per year) info_outline 84 163.4
Total tax rate (% of profit) info_outline 48.7 40.9
Postfiling index (0-100) info_outline 98.6 85.1
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Social security contributions 0 online and jointly 31 33% gross salaries 37.22
Dividend tax 1 online 20 20/80 distributed dividends 7.91
Land tax 1 online 2.5% property value 1.89
Unemployment insurance contributions 0 online and jointly 0.8% gross salaries 0.78
Fringe benefit tax 0 online and jointly 66.25% fringe benefits 0.75
State fee (stamp duty) on property transfer 1 online EUR 630 fixed fee according to schedule 0.09
Heavy vehicle tax 1 online EUR 275 fixed fee depending on type of vehicle 0.04
Advertising tax 1 online EUR 0.45 /m2 / day fixed fee 0.00 small amount
Stamp duty 1 online contract value 0.00 small amount
Value added tax (VAT) 1 online 33 20% value added 0.00 not included
Fuel tax 1 included in price of fuel 0.00 small amount
Employee paid - Unemployment insurance contributions 0 online and jointly 1.6% gross salaries 0.00 withheld
Employee paid - Compulsory pension contributions 0 online and jointly 2% gross salaries 0.00 withheld
Totals: 8 84 48.7
  • Answer
    Profit tax (% of profit) 7.9
    Labor tax and contributions (% of profit) 38.8
    Other taxes (% of profit) 2.0
    Answer Score
    Postfiling index (0-100) 98.6
    VAT refunds 95.5
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission monthly
    Does a VAT/GST refund process exist per the case study? Yes
    Restrictions on VAT refund process None
    Likelihood of VAT audit Highly likely
    Time to comply with VAT refund (hours) 2.3 95.5
    Time to obtain a VAT refund (weeks) 3.9 98.7
    Corporate income tax audits 100.0
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Unlikely
    Time to comply with a corporate income tax audit (hours) 1.5 100.0
    Time to complete a corporate income tax audit (weeks) 0.0 100.0
    Administrative appeal process
    First level administrative appeal authority Tax and Customs Board (Maksu- ja Tolliamet)
    Is the appeal authority independent? Independent department within tax office
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines online/in printed publication/in person at tax office/other
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? Yes
    Legal time limit 30 days

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.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.