Estonia tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Estonia tax profile.
Tier 1 — every figure rests on a statute or a tax authority page. Sources last checked 7 November 2026. Figures last changed 4 November 2026. Profile last reviewed 30 April 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Estonia | 24.81% | 22% | 22% | 22% | 17.6% | 22% |
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Estonia?
The top rate on a salary is 24.81%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 22% above EUR 8,400.
How are capital gains taxed in Estonia?
The top rate on a long-term capital gain is 22%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Estonia?
The top rate is 22% on dividends and 22% on interest. Rental income is taxed at up to 17.6%.
How is crypto taxed in Estonia?
Estonia taxes a gain on crypto assets as a capital gain, at up to 22%.
Does Estonia tax foreign income?
Yes. Estonia taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Estonia have a wealth tax?
No. Estonia has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Estonia have an exit tax for individuals?
No. In our model Estonia does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Estonia have?
Our profiles list 3 regimes: Investeerimiskonto (Investment Account, deferred-tax wrapper); III pillar pension (kogumispension III sammas, supplementary funded); E-Residency programme (informational - NOT a personal tax regime) — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in Estonia?
The Estonia day test (183 days in 12 calendar months): at least 183 days in 12 consecutive calendar months. A treaty can resolve dual residence. The Tax and Customs Board may register a qualifying person retroactively.
Residence decides whether Estonia taxes you on these rates. See the Estonia day-count test and count your own days.
Sources
The Estonia profile cites 7 sources for these rules, 7 of them from a government or a statute.
- Tax incentives: contribution deductions · official, retrieved 2026-11-03
- Maksumuudatused 2026. aastal · official, retrieved 2026-11-03
- Calculation of basic exemption · official, retrieved 2026-11-04
- Income Tax Act 109072026066: current 1 October–31 December 2026 · official, retrieved 2026-11-07
- MTA crypto guidance: financial assets, remuneration and self-mined production · official, retrieved 2026-11-07
- Gazetted Form E instructions: self-employed mining production/disposal · official, retrieved 2026-11-03
- Ordinary qualifying rental deemed expense deduction · official, retrieved 2026-11-03
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Estonia with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Estonia side by side with other countries, see every country or try the live demo.
Other countries in Eastern Europe: Georgia, Croatia, Hungary, Lithuania, Latvia, Moldova.