Facts
- Combined corporate income tax rate
- 20.0 % (2023)
- Top statutory personal income tax rate
- 20.0 % (2022)
- Tax revenue, % of GDP
- 22.7 % (2024)
- Top marginal rate incl. employee social security
- 8.7 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 20.0 % (2023)
- Central CIT rate net of sub-central deduction
- 20.0 % (2023)
- Top marginal income tax rate (PIT only)
- 7.1 % (2022)
- Top rate threshold, × average wage
- 0.30× (2022)
- Average annual wage, US$ PPP
- $39,409 (2022)
- Average annual wage, national currency
- 20,222 (2022)
- Tax revenue level
- 20–25% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 39.4 % (2024)
- Taxes on goods and services, % of value added
- 16.0 % (2024)
- ISO code
- EST
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 22.7 % |
| 2023 | 21.4 % |
| 2022 | 21.1 % |
| 2021 | 21.7 % |
| 2020 | 20.7 % |
| 2019 | 21.1 % |
| 2018 | 20.8 % |
| 2017 | 20.9 % |
| 2016 | 21.7 % |
| 2015 | 21.6 % |
| 2014 | 20.7 % |
| 2013 | 20.2 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 39.4 % |
| 2023 | 37.9 % |
| 2022 | 37.5 % |
| 2021 | 38.4 % |
| 2020 | 36.4 % |
| 2019 | 34.0 % |
| 2018 | 35.0 % |
| 2017 | 33.7 % |
| 2016 | 33.8 % |
| 2015 | 35.5 % |
| 2014 | 35.1 % |
| 2013 | 35.0 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 16.0 % |
| 2023 | 15.4 % |
| 2022 | 15.4 % |
| 2021 | 15.7 % |
| 2020 | 15.4 % |
| 2019 | 16.4 % |
| 2018 | 15.9 % |
| 2017 | 16.4 % |
| 2016 | 17.1 % |
| 2015 | 16.6 % |
| 2014 | 16.0 % |
| 2013 | 15.6 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 20.0 % |
| 2022 | 20.0 % |
| 2021 | 20.0 % |
| 2020 | 20.0 % |
| 2019 | 20.0 % |
| 2018 | 20.0 % |
| 2017 | 20.0 % |
| 2016 | 20.0 % |
| 2015 | 20.0 % |
| 2014 | 21.0 % |
| 2013 | 21.0 % |
| 2012 | 21.0 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 20.0 % |
| 2022 | 20.0 % |
| 2021 | 20.0 % |
| 2020 | 20.0 % |
| 2019 | 20.0 % |
| 2018 | 20.0 % |
| 2017 | 20.0 % |
| 2016 | 20.0 % |
| 2015 | 20.0 % |
| 2014 | 21.0 % |
| 2013 | 21.0 % |
| 2012 | 21.0 % |
Average annual wage, US$ PPP
| Period | Value |
|---|---|
| 2022 | $39,409 |
| 2021 | $35,755 |
| 2020 | $32,400 |
| 2019 | $30,813 |
| 2018 | $29,132 |
| 2017 | $28,027 |
| 2016 | $26,585 |
| 2015 | $24,266 |
| 2014 | $23,417 |
| 2013 | $22,457 |
| 2012 | $21,118 |
| 2011 | $20,266 |
Year by year · 30
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Estonia 2024 | — | — | 22.7 % |
| Estonia 2023 | 20.0 % | — | 21.4 % |
| Estonia 2022 | 20.0 % | — | — |
| Estonia 2021 | 20.0 % | — | — |
| Estonia 2020 | 20.0 % | — | — |
| Estonia 2019 | 20.0 % | — | — |
| Estonia 2018 | 20.0 % | — | — |
| Estonia 2017 | 20.0 % | — | — |
| Estonia 2016 | 20.0 % | — | — |
| Estonia 2015 | 20.0 % | — | — |
| Estonia 2014 | 21.0 % | — | — |
| Estonia 2013 | 21.0 % | — | — |
| Estonia 2012 | 21.0 % | — | — |
| Estonia 2011 | 21.0 % | — | — |
| Estonia 2010 | 21.0 % | — | — |
| Estonia 2009 | 21.0 % | — | — |
| Estonia 2008 | 21.0 % | — | — |
| Estonia 2007 | 22.0 % | — | — |
| Estonia 2006 | 23.0 % | — | — |
| Estonia 2005 | 24.0 % | — | — |
| Estonia 2004 | 26.0 % | — | — |
| Estonia 2003 | 26.0 % | — | — |
| Estonia 2002 | 26.0 % | — | — |
| Estonia 2001 | 26.0 % | — | — |
| Estonia 2000 | 26.0 % | — | — |
| Estonia 1999 | — | — | 20.9 % |
| Estonia 1998 | — | — | 22.1 % |
| Estonia 1997 | — | — | 22.0 % |
| Estonia 1996 | — | — | 21.8 % |
| Estonia 1995 | — | — | 22.8 % |