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Estonia Tax Treaties
2 active treaty partners
Estonia maintains 2 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 15% to 15% (median 15%), with qualified rates for direct investment ranging from 5% to 5%. Interest is fully exempt (0%) in 1 of 2 treaties, with rates up to 10% in others. Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate20%
Individual Range20-20%
Capital Gains20%
CurrencyEUR
Key Facts
Treaty Model BasisOECD
Treaty Network60 treaties
Fiscal YearJan 1 - Dec 31
CurrencyEUR
Rate Distribution
General Dividends at 5% or below0 of 2 treaties
Qualified Dividends at 5% or below2 of 2 treaties
Interest at 0%1 of 2 treaties
Official Sources
Tax AuthorityEstonian Tax and Customs Board (EMTA)
Treaty AuthorityMinistry of Finance
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇬🇧United Kingdom | 15% / 5% | 0% | 0% | In force |
| 🇺🇸United States | 15% / 5% | 10% | 0% | In force |