Estonian Company Kit by Tech Ale OÜ

What does Estonia tax when you take money out of your company?

For a dividend, the company pays corporate income tax of 22/78 (source: emta.ee, checked 3 Oct 2026) of the amount paid out. Board member fees carry income tax and social tax wherever the board work is done; salary does when the work is done in Estonia. Estonian side only.

General information only, not tax or legal advice. The tool runs in your browser; nothing you enter is sent anywhere. This site is not affiliated with, endorsed by or operated by the Republic of Estonia or the e-Residency programme.

For a dividend, the amount paid to you. For a fee or salary, the gross amount before tax.

How will you take it out?

Profit kept from earlier years. Used to check that a dividend does not exceed it.

Your result appears here, with every figure linked to its source. You can copy a link to it or print it.

How each method is taxed in Estonia

MethodPaid by the company on topWithheld from you
Dividend Corporate income tax: 22/78 (source: emta.ee, checked 3 Oct 2026) of the dividend (22% (source: emta.ee, checked 3 Oct 2026) of the gross distribution) 0% (source: emta.ee, checked 3 Oct 2026) income tax
Board member fee Social tax: 33% (source: emta.ee, checked 3 Oct 2026) Income tax: 22% (source: emta.ee, checked 3 Oct 2026)
Salary, for work done in Estonia Social tax: 33% (source: emta.ee, checked 3 Oct 2026); unemployment insurance: 0.8% (source: emta.ee, checked 3 Oct 2026) Unemployment insurance: 1.6% (source: emta.ee, checked 3 Oct 2026); income tax: 22% (source: emta.ee, checked 3 Oct 2026) after that

Estonia taxes company profit only when it is distributed, which is why a dividend carries corporate income tax at the moment it is paid. Board member fees and salary are costs of the company instead: income tax is withheld from them, and the company pays social tax on top.

Where the work is done matters. According to the Estonian Tax and Customs Board, board member fees from an Estonian company are taxed in Estonia wherever the board work is done, while a non-resident's salary for work done outside Estonia does not need to be declared or taxed in Estonia (tax may be due abroad instead). The salary figures here are for work done in Estonia.

The calculator assumes you are not tax-resident in Estonia, the situation this site is written for. Funded pension contributions and the basic exemption are left out, and each result lists situations where the Estonian treatment may differ. Taxes in your country of residence are not included and may apply.

Worked example

€10,000 taken out each way by a shareholder and board member who is not tax-resident in Estonia:

Method, for €10,000Estonian taxesCompany pays in totalYou receive
Dividend €2,820.51 €12,820.51 €10,000
Board member fee €5,500 €13,300 €7,800
Salary (for work done in Estonia) €5,704.80 €13,380 €7,675.20

"You receive" is before any tax in your country of residence. For fees and salary, the amount is the gross amount.

What to check next

  1. How your country of residence taxes the payment, and whether a tax treaty with Estonia applies
  2. Whether you are covered by social security in another country
  3. Whether the company has enough retained profit and equity to pay a dividend
  4. The monthly income and social tax return (TSD) due by the 10th (source: emta.ee, checked 3 Oct 2026) of the following month

Terms used here: Corporate income tax on distributions , Board member fee , Social tax , Tax residency .

Sources

  • Income and social taxes, Estonian Tax and Customs Board (EMTA). Checked 3 Oct 2026.
  • Social tax, Estonian Tax and Customs Board (EMTA). Checked 3 Oct 2026.
  • Taxation of non-resident’s Estonian income, Estonian Tax and Customs Board (EMTA). Checked 3 Oct 2026.
  • emta.ee, for: Corporate income tax rate on distributed profit (share of the gross distribution); Estonian income tax withheld on dividends paid to non-resident individuals from fully taxed profit.
  • emta.ee, for: Personal income tax rate.
  • emta.ee, for: Unemployment insurance premium withheld from the employee; Unemployment insurance premium paid by the employer.
  • emta.ee, for: Funded pension (II pillar) contribution rate for Estonian residents who have joined.
  • emta.ee, for: Day of the following month by which the income and social tax return (TSD) is due.

Figures last checked: 3 October 2026. Each figure links to its source; see all sources and dates.