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.
Ask Latitax about EstoniaBuild my Move Plan to EstoniaCompare Estonia with other destinations →At a glance
Headline figures. Conditions, thresholds and every note are in the full file.
Income tax, top rate
Verified22% flat
Capital gains
Verified22%
Inheritance / estate
SecondaryNone
Wealth tax
SecondaryNone
Corporate tax
Verified0% retained / 22% on distribution (22/78 of net)
Tax system
VerifiedWorldwide income
Research, not advice. Rates change; confirm with a qualified professional before acting. 10 official sources, reviewed 2026-09-29.