Estonia Compliance Guide
Filing requirements, deadlines, and fees for Estonia business entities.
Filing Obligations
Annual Report (Majandusaasta aruanne)
AnnualEstonian companies must file an annual report with the Commercial Register. The report includes the management report, financial statements, and profit distribution proposal. Micro and small companies may use simplified reporting.
Within 6 months of the end of the financial year (most companies: 30 June for December FYE)
No filing fee
Penalty payment up to €3,200 may be imposed by the registrar. Continued non-filing may lead to compulsory dissolution.
Electronic filing via the e-Business Register
Corporate Tax on Distributed Profits (Tulumaks)
When profits are distributedEstonia has a unique corporate tax system: retained profits are not taxed. Corporate tax (20%) is payable only when profits are distributed as dividends, share buybacks, fringe benefits, gifts, or non-business-related expenses. A reduced rate of 14% applies to regular dividend distributions.
10th day of the month following the distribution
No filing fee
0.06% interest per day on unpaid tax.
Electronic filing via the Estonian Tax and Customs Board (EMTA) e-services
VAT Return (Käibemaksu deklaratsioon)
MonthlyEstonia levies VAT at 22% (standard rate, increased from 20% in January 2024). Reduced rates of 9% and 5% apply to certain goods and services. Registration is mandatory when taxable turnover exceeds €40,000 in a calendar year.
20th day of the month following the tax period
No filing fee
0.06% interest per day on unpaid VAT.
Electronic filing via EMTA
Key Dates
Frequently Asked Questions
How does Estonia's corporate tax system work?
Estonia taxes corporate profits only upon distribution, not upon earning. Retained and reinvested profits are tax-free. When profits are distributed (e.g., as dividends), the company pays 20% corporate tax (calculated as 20/80 of the net distribution). Regular dividends benefit from a reduced 14% rate (14/86).
What is Estonia's e-Residency programme?
Estonia's e-Residency programme allows non-residents to establish and manage an Estonian company entirely online. E-residents receive a digital identity card for signing documents and accessing Estonian e-services. The company must still have substance and comply with all Estonian filing requirements.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.