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UAEstonian dividend tax calculator
Estonia taxes profit only when it leaves the company: 22% of the gross amount, or 28.21% on top of your payout. Enter either and see the tax to the cent.
How much tax is on your dividend?
More options
Turn on JavaScript to try your own numbers. Below is a worked example.
Example:
€2,820.51 company tax
You receive €10,000.00; with the tax, €12,820.51 leaves the company.
- Leaves the company in total
- €12,820.51
- You receive
Show the calculation
- Reaches the shareholder
- €10,000.00
- Corporate income tax
- €2,820.51
- Leaves the company in total
- €12,820.51
- Withheld from you (7%)
- You receive
Budgeted 22% of your payout (€2,200.00)? You’d be €620.51 short.
Rounded to the cent, stays in the company.
Corporate income tax on this dividend was paid under the old rule, so it isn’t recalculated here.
Paying out this month? The company declares it on form TSD and pays the tax by .
Figures checked 22 September 2026 · Sources
How is tax on an Estonian dividend calculated?
An Estonian company pays no corporate income tax on profit it keeps (0%). When it pays a dividend, it pays 22% of the gross amount — the payout plus the tax on it. Counted from the payout, the same tax is 22/78 of it, or 28.21%.
- From a payout: tax = payout × 22/78, rounded to the cent.
- From the profit: 22% of it is tax and the rest is the payout. The calculator works from the payout, as form TSD does, so a cent may stay in the company.
- The company declares the tax on form TSD and pays it by the 10th of the month after the payout.
- A dividend is paid on the basis of the approved annual report, by a decision of the shareholders.
Worked examples
| Starting from | Tax | Payout | Leaves the company |
|---|---|---|---|
| A payout of €1,200 | €338.46 | €1,200.00 | €1,538.46 |
| A payout of €10,000 | €2,820.51 | €10,000.00 | €12,820.51 |
| €10,000 of profit paid out | €2,200.00 | €7,800.00 | €10,000.00 |
What doesn’t this calculator include?
- Tax where you are resident
On an ordinary dividend Estonia takes nothing more from the person. The country where you are tax resident may tax it — ask an adviser there, or ask us what to ask.
- Whether you may pay at all
The approved annual report and the company’s net assets decide that — three main conditions in the Commercial Code. We check them before a payout.
- The old reduced rate
It no longer applies from 1 January 2025. The calculator never applies it to new profit; the checkbox only covers a received dividend already taxed under it.
- Treaty rates
For a recipient living abroad, a tax treaty may lower or remove the 7% withheld under the old rule. Ask us before the payout.
What else do owners ask about dividends?
Is Estonian dividend tax 22% or 28.21%?
Both — measured against different amounts. The company pays 22% of the gross distribution, which is the payout plus the tax. Measured against the payout itself, the same tax is 28.21% (22/78).
Who pays the tax — the company or me?
The company. It declares the tax on form TSD and pays it by the 10th of the month after the payout. On an ordinary dividend nothing more is withheld from you in Estonia; the country where you are tax resident may tax it.
Is there still a reduced rate for regular dividends in Estonia?
No. It no longer applies from 1 January 2025. Only a dividend a company received that was already taxed under it still follows the old rule when it is passed on — that case is what the checkbox in the calculator is for.
Do I pay tax on profit I leave in the company?
No: 0% while it stays in the company, whether you reinvest it or simply keep it. Tax is due only when profit is paid out.
When can an Estonian OÜ pay a dividend?
On the basis of the approved annual report, by a decision of the shareholders, and only while net assets stay above share capital plus the reserves that can’t be paid out. Those are the three main conditions; we check them with you before any payout.
Where do these figures come from?
Only official sources. Each line shows when we last checked its figures there — the oldest of the dates, if it carries several.
- Income Tax Act (in Estonian)
- Tax liabilities of companies established by e-residents
- Income and social taxes
- Taxation of dividends
- Submission of declaration form TSD
- Commercial Code (official English translation)
This information is general in nature and current as of its publication date. It is not individual advice.
Paying yourself for the first time?
Dividend, salary or board fee — we’ll work out each one in euros, including what your own country adds, before you decide.
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