Estonia - Company tax
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* Information not yet provided by national authorities
The company tax rate for Estonia is 20%.
When you set up your business entity, you should ensure that you do the following:
- Keep accounting records
- Pay company tax by your deadline - Company tax is payed on a monthly basis and the income tax has to be paid each month, before the 10th day of the following month.
- File your company tax return by your deadline
What profits do you pay company tax on?
All undistributed corporate profits are tax-exempt. Estonia only levies corporate income tax on profits that are distributed as:
- share buy-backs
- capital reductions
- liquidation proceeds
- profit distributions (such as transfer pricing adjustments, expenses and payments not related to business, gifts, donations and entertainment expenses).
Also, employers have to pay income tax and social tax on fringe benefits.
If your company isn't based in Estonia but has an office or branch there, it only pays company tax on its profits from its activities in Estonia.
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