Latitax
SituationalReviewed 2026-09-29

Estonia

Estonia's draw is its company tax: an Estonian company pays nothing on profit it keeps and reinvests, and 22% only when it distributes, with no further tax on the dividend for the shareholder. For a person who actually moves there it is an ordinary 22% flat-tax, worldwide-income country with no special regime for newcomers. e-Residency lets you run an Estonian company remotely, but it is not residence and not tax residence, so a UK-resident founder with an Estonian company is usually still taxed in the UK and the company may be treated as UK-managed.

Latitax verdict

A company pays no tax until it distributes profit; personal tax is a normal flat rate.

Ideal for: Founders reinvesting profit inside the company.

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At a glance

Headline figures. Conditions, thresholds and every note are in the full file.

Income tax, top rate

Verified

22% flat

Capital gains

Verified

22%

Inheritance / estate

Secondary

None

Wealth tax

Secondary

None

Corporate tax

Verified

0% retained / 22% on distribution (22/78 of net)

Tax system

Verified

Worldwide income

Research, not advice. Rates change; confirm with a qualified professional before acting. 10 official sources, reviewed 2026-09-29.