183-day physical-presence rule. Top personal rate 22%. Effective corporate rate 0%. Updated for 2026.
0% on retained/reinvested profits — paid only when distributed. Distributed profits taxed at 22% (planned increase to 24% was cancelled Dec 2025). Best for capital-accumulating businesses.
No special regime for individuals. e-Residency does NOT make you tax resident — only physical presence does.
EU member, eurozone. The Estonian-style CIT (deferred until distribution) is unique in the EU. e-Residency is a digital ID, NOT residency — common confusion. Personal income tax flat 22%.
Our Tax Residency Calculator runs your specific income mix (employment / dividends / capital gains / owner-managed) against every regime, including the Estonia special regime where one applies.
Informational only. Not legal, tax, or financial advice. Verify with a qualified advisor before acting.