Estonia Distributed profit tax history history
Historical year detail
Estonia Distributed profit tax history in 2025
From January 1, 2025, Estonia changed the distribution regime materially. That means founder content that still describes the old reduced-rate structure without a date warning is out of date.
Country
Estonia
Series
Distributed profit tax history
Year
2025
Rate structure
| Period | Rule |
|---|---|
| From January 1, 2025 | Dividends taxed only at the company level at 22/78; lower 14/86 regime and related 7% withholding route no longer apply |
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.