Estonia VAT (KM) calculator 2026
Add VAT to a net amount or remove it from a gross amount. Estonia applies a standard rate of 24% (since July 2025), a 13% rate for accommodation and a 9% rate for books, press and medicines.
How this is calculated
- Choose whether to add VAT (kaibemaks) to a net amount or remove it from a VAT-inclusive gross amount.
- To add VAT: multiply the net by 1.24 (the 24% standard rate). To remove VAT: divide the gross by 1.24.
- Select the Estonian rate: 24% standard, 13% (accommodation) or 9% (press, books, medicines).
FAQ
What are Estonia's VAT rates in 2026?
The standard rate is 24%, raised from 22% on 1 July 2025. A 13% rate applies to accommodation and a 9% rate to press publications, books and medicines. Confirm the current classification with EMTA.
Why did the standard VAT rate rise?
Estonia increased the standard rate from 20% to 22% in 2024 and again to 24% from 1 July 2025 as part of fiscal consolidation. No further increase is scheduled for 2026.
When must a business register for VAT?
A business must register once its taxable turnover exceeds the statutory annual threshold; voluntary registration is also possible. Check the current threshold and rules with EMTA.
Official sources
Data last verified 2026-07-18 · tax year 2026 · 9 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
6 sources
- EMTA (Estonian Tax and Customs Board) — Flat income tax 22% (2026, unchanged from 2025)
- EMTA — Flat basic exemption EUR 700/month (EUR 8,400/year), no income taper from 2026
- EMTA — Employee unemployment insurance premium 1.6% (locked 2025-2028)
- EMTA — Mandatory funded pension (II pillar) default 2% (4%/6% optional)
- EMTA — Social tax 33% (employer-side / self-employed)
- EMTA — VAT standard rate 24% (from 1 July 2025)
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Estonia tax guides
- How Income Tax Works in Estonia (2026): Flat 22% Rate and the New Flat EUR 700 Exemption →
- Social Contributions in Estonia (2026): Unemployment Insurance, Funded Pension and Employer Social Tax →
- Self-Employed Taxes in Estonia (2026): FIE Income Tax, Social Tax and the EUR 8,400 Exemption →
- How VAT (Kaibemaks) Works in Estonia (2026): Standard 24%, Reduced Rates and Registration →