Estonia VAT Calculator
How Much Is VAT in Estonia?
The standard VAT rate in Estonia is 24% in 2026. Other rates: 13% — Accommodation services, including accommodation with breakfast (since 1 January 2025); 9% — Books and workbooks, newspapers and periodicals (print and electronic), listed medicines and medical devices; 0% — Exports of goods, intra-EU supplies to VAT-registered customers and certain related services. Locally the tax is called Käibemaks (KM). Among the 27 EU member states, standard VAT ranges from 17% in Luxembourg to 27% in Hungary.
How to calculate Estonia VAT
To add 24% VAT to a net (tax-exclusive) price, multiply it by 1.24. To remove VAT from a gross (tax-inclusive) price, divide it by 1.24.
- Add VAT: EUR 100 net × 1.24 = EUR 124 gross (that is EUR 24 of VAT)
- Remove VAT: EUR 124 gross ÷ 1.24 = EUR 100 net (that is EUR 24 of VAT)
Use the Estonia VAT calculator above for any amount, or compare Estonia with every other country in our VAT rates by country table.
Estonia VAT Rates Overview
Every VAT rate currently in force in Estonia
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Standard rate | 24% | Most goods and services (raised from 22% on 1 July 2025) |
| Reduced rate | 13% | Accommodation services, including accommodation with breakfast (since 1 January 2025) |
| Reduced rate | 9% | Books and workbooks, newspapers and periodicals (print and electronic), listed medicines and medical devices |
| Zero rate | 0% | Exports of goods, intra-EU supplies to VAT-registered customers and certain related services |
VAT History and Local Rules in Estonia
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2025: Standard rate raised to 24% on 1 July (made permanent); accommodation raised to 13% and press to 9% on 1 January
- 2024: Standard rate raised from 20% to 22%
- 2009: Standard rate raised from 18% to 20%
- 2004: Estonia joined the EU
- 1991: VAT introduced in Estonia
Is the VAT rate the same everywhere in Estonia?
Yes. The same VAT rates apply throughout Estonia, including the islands, and there are no regional rates or special VAT territories.
Good to know
Estonia raised its standard rate twice in 18 months: from 20% to 22% in January 2024, and to 24% in July 2025. The 24% rate was first planned as temporary, but in 2025 it was made permanent to fund defence spending.
Hotels and other accommodation lost their 9% rate in 2025 and are now taxed at 13%. Press publications moved from 5% to 9%, so Estonia no longer has a 5% rate.
E-residents with an Estonian company follow the same EUR 40,000 threshold. Many register voluntarily to recover input VAT or to trade B2B with EU customers.
Zero-Rated and Exempt Supplies in Estonia
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Exports of goods outside the EU
- Intra-EU supplies of goods to VAT-registered customers
- International transport services linked to exports
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Healthcare services
- Education
- Insurance
- Most financial services and securities transactions
- Sales and letting of used immovable property (option to tax available)
Estonia VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in Estonia.
| Local name | Käibemaks (KM) |
|---|---|
| VAT number format | EE + 9 digits (e.g. EE123456789) |
| Registration threshold | EUR 40,000 of taxable supplies in a calendar year; voluntary registration possible below it |
| Non-resident businesses | Non-established businesses making taxable supplies in Estonia must register regardless of turnover in most cases |
| Filing frequency | Monthly (KMD return with KMD INF annex listing invoices of EUR 1,000 or more per partner) |
| Filing and payment deadline | Return and payment due by the 20th day of the following month via e-MTA |
| E-invoicing / reporting | Since July 2025 buyers can require suppliers to issue structured e-invoices; a general B2B e-invoicing mandate is planned for 2027 |
| Tax authority | Maksu- ja Tolliamet (Estonian Tax and Customs Board, EMTA) |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Maksu- ja Tolliamet (Estonian Tax and Customs Board, EMTA) before relying on them.
Cross-Border Sales and Refunds in Estonia
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Foreign sellers of digital services to Estonian consumers charge 24% Estonian VAT. They normally report it through the EU One-Stop Shop (OSS), or the non-Union OSS for non-EU sellers, instead of registering locally.
Tourist VAT refunds: Yes. Non-EU residents can reclaim VAT on goods bought in Estonia and exported in their personal luggage, subject to a minimum purchase and customs validation.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Frequently Asked Questions
Common questions about VAT in Estonia
What is the current VAT rate in Estonia?
The standard VAT rate in Estonia is 24% in 2026. Other rates in force: 13% (reduced rate), 9% (reduced rate), 0% (zero rate). See the rates table above for exactly what each rate covers.
How do I calculate VAT in Estonia?
To add 24% VAT, multiply the net price by 1.24. To remove it from a VAT-inclusive price, divide by 1.24; the difference is the VAT. The calculator at the top of this page does both.
Is Estonia's 24% VAT rate temporary?
No. It was introduced as a temporary rise, but Estonia has made the 24% rate permanent. It will not return to 22%.
When must a company register for VAT in Estonia?
An Estonian business must register once taxable supplies exceed EUR 40,000 in a calendar year. It can register voluntarily earlier, and non-established businesses usually must register from their first taxable supply.
Sources
Official and professional references used for this page
Last reviewed on 27 September 2026.