Estonia's headline corporate income tax (CIT) rate is 22 (undistributed profits exempt).
The headline personal income tax (PIT) rate is 22.
The standard VAT/GST (or equivalent consumption tax) rate is 24. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is an Estonian tax resident if their permanent home (place of residence) is in Estonia, or if they are present in Estonia for at least 183 days over any consecutive 12-month period - not necessarily a calendar year - with residency deemed to begin from the date of arrival. Residents are taxed on worldwide income at a flat rate (22% as of the most recent verification, after a legislated increase to 24% was cancelled); non-residents only on Estonia-source income. Note: Estonia's distinctive corporate tax system taxes retained/reinvested corporate profits at 0% and only imposes the 22% (effective 22/78 on the net distribution) rate upon actual profit distribution - this materially affects how "corporate tax rate" comparisons with other countries should be read.
Estonia implemented CFC rules effective 2019, following EU ATAD, alongside a general anti-abuse rule and thin capitalization rules. CFC rules apply where specified conditions relating to ownership and low taxation of a foreign entity are met.
Estonia has thin capitalization rules implementing EU ATAD, introduced alongside its CFC and GAAR provisions effective 2019. (Given Estonia's unique deferred-taxation corporate system, thin capitalization mechanics interact differently with the tax base than in jurisdictions with conventional annual corporate tax on profits - confirm specific ratio/limitation mechanics with Estonian Tax and Customs Board guidance before relying on a specific figure.)
Estonia has signed double tax treaties with more than 60 countries, positioning it as a gateway to Nordic and Baltic markets. A US-Estonia treaty (1999) is in force, though there is no US-Estonia social security totalization agreement.