What changed in Estonian taxes recently?

The changes, newest first

This table is built from the same dataset as every calculator and guide on this site. When a figure changes, its row moves to the top.

How to read the table

Each row is one figure, such as a tax rate or a threshold.

• Previous value is what applied before the change.
• Current value is what applies now.
• Effective from is the date the new value started to apply.
• Source links to the official page that states the figure, usually from the Estonian Tax and Customs Board (EMTA) or the State Gazette, Riigi Teataja.

Every figure also has a last-checked date, shown on the sources page. If a date there looks old, treat the figure with care and check the source yourself.

Which date matters for which tax

A change applies from its effective date, but which of your transactions it catches depends on the tax. As a general guide:

Changes can come with transitional rules, for example for profit earned before the change or for invoices issued around the effective date. EMTA usually explains them in its guidance on the change. How Estonia’s corporate income tax works explains the timing for distributions, and the guide on VAT registration covers the VAT basics.

Proposed changes versus changes in force

This page lists only changes that are in force or have a confirmed start date in law. Tax changes in Estonia usually go through these stages:

1. The government announces a plan or a draft law.
2. The Riigikogu (parliament) debates and may amend it.
3. The law is passed and published in Riigi Teataja with its effective date.
4. EMTA updates its guidance and forms.

Plans can change or be dropped at the first two stages, so this page lists a change only once it reaches the third.

A law can also be repealed before its start date. Estonia legislated a security tax on personal income and company profits, and a later increase in the income tax rate for companies and individuals, but repealed both before they took effect. Neither appears in the table, and the income tax rate stayed at 22% (source: emta.ee, checked 3 Oct 2026).

What a change means for your numbers

When a rate changes, every tool on this site uses the new value from its effective date. To see the effect on money you take out of the company, run the payout calculator. To see how the three payout methods compare under the current rates, read dividends, board member fees or salary.

How we keep this page current

Every figure lives in one dataset with its source and the date we last checked it. The methodology page explains how figures are sourced, checked and updated, and the sources page lists every official source with its last-checked date.