Estonia Distributed profit tax history history
Historical year detail
Estonia Distributed profit tax history in 2024
Until the end of 2024, Estonia still preserved the special lower-tax route for certain regular dividend distributions, which is why older summaries often mention the 14/86 system.
Country
Estonia
Series
Distributed profit tax history
Year
2024
Rate structure
| Period | Rule |
|---|---|
| Through December 31, 2024 | Estonia still had the lower 14/86 regime for regularly distributed dividends and related 7% withholding in certain cases |
Enacting authority
Estonian Tax and Customs Board published dividends guidance
Taxation of dividends
Open legislation sourceInflation-adjusted brackets have not been loaded for this starter record yet.
Primary sources
- Taxation of dividendsVerified 2026-05-02
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.