Security tax

The Estonian Parliament adopted the Security Tax Act on 11 December 2024, which will introduce a new state tax on a temporary basis until the end of 2028 and which …

Income tax changes in Estonia from 2025

On 4 December 2024, the Estonian Parliament approved several amendments to the income tax legislation, which will be effective from 1 January 2025. The most significant tax changes can be …

Changes in entrepreneur account

Under the Simplified Business Income Taxation Act, the individual engaged in small business activities, who is not registered as an individual engaged in business (FIE), may open from 2019 special …

Income tax changes for individuals

Estonian Parliament adopted draft changes to the Income Tax Act on 13  November 2024, which will provide more flexibility to the investment account regime, but include also other changes in …

Estonian VAT changes

Estonian Parliament adopted several VAT changes on 13 November 2024, which generally will become effective from 1 January 2025. The most significant VAT changes can be summarized as follows: In …

Motor vehicle tax

Estonian Parliament adopted on 29 July 2024 an amended draft law on motor vehicle tax, according to which from 2025 will be imposed a motor vehicle tax on passenger cars …

Changes in land taxation

Estonian Parliament adopted on 19 June 2024 changes to the land tax legislation, according to which local municipalities will obtain from 2025 and 2026 more rights of decision upon determining …

Changes in the VAT rate in 2024

From 1 January 2024, the standard Estonian VAT rate will be increased from 20% to 22%. Upon determining the applicable VAT rate, the tax point under the time of supply …