Estonia as a Tax-Friendly Jurisdiction
Estonia’s favorable investment environment supports the competitiveness of legally operating businesses. Estonian tax legislation enables companies registered within its jurisdiction to serve as an effective tool for tax planning.
Key Advantages of Estonia’s Investment Environment:
- 0% corporate income tax on retained earnings.
Profits that are reinvested are not taxed and may be used for business activities — for example, acquiring real estate or other assets. Tax is only applied upon profit distribution to shareholders, at a flat rate of 21%. - Double taxation treaties
Estonia has signed agreements to avoid double taxation with numerous countries, including some CIS states. - Flat tax system
Simplified taxation structure with no progressive income tax brackets. - No restrictions on international banking transactions
No currency controls or foreign exchange restrictions. - Digital business environment
Estonia offers a highly developed e-government infrastructure, allowing remote management and monitoring of companies from anywhere in the world.
Residence Permit in Estonia (Temporary Residence Permit, TRP)
Estonia offers opportunities for business immigration through the issuance of a temporary residence permit.
One of the legal grounds for applying for a TRP is the applicant’s need to actively manage a company registered and operating in Estonia, in which they hold ownership.
Progressor Law Office assists with preparing the full documentation package required for obtaining a residence permit and establishing the Estonian company through which the applicant will carry out their business activity.
Our lawyers provide legal consultations on residence permits and represent your interests during the application review process.
Our Lawyers Specializing in Residence and Non-Resident Services:

Migration Law Lawyer
We Provide Legal Assistance to Non-Residents With:
- Company registration in Estonia;
- Legal and accounting support for Estonian companies;
- Company liquidation;
- Apostille and document legalization services;
- Assistance in obtaining a work visa;
- Assistance in applying for an Estonian e-residency card;
- Preparation of residence permit applications;
- Legal support for international marriage registration.
Tax Rates Applicable in Estonia
Our firm can assist you in organizing and operating a business in Estonia, providing both legal and accounting support tailored to your company’s needs.
0%
Налог на нераспределенную прибыль предприятий. При распределении прибыли уплачивается подоходный налог с дивидендов
22%
Налог с оборота, или налог на добавленную стоимость
в ряде случаев применяется сниженная ставка НДС 9% и сниженная ставка 0% применяется к экспортируемым товарам и услугам
22%
Подоходный налог с физического лица
33%
Социальный налог
22/78
Подоходный налог с дивидендов
1.6%
удерживается с работника
0.8%
удерживается с работодателя
Налог по безработице с зарплаты работника
22%
подоходный налог
33%
социальный налог
Налоги для нерезидентов
Если работник-нерезидент работает по трудовому договору и выполняет свои обязанности за пределами Эстонии, то налоги не платятся. Если работник-нерезидент работает по трудовому договору и выполняет свои обязанности на территории Эстонии, то налоги платятся как в случае резидентов. Налог по безработице не применяется в отношении нерезидентов.