Taxes in Estonia as of 1.1.2025.

Unlike Lithuania, where the CIT rate increased from 5% to 6% (for small businesses) and from 15% to 16% for others, there are many more changes in Estonia. What exactly has changed there?

Income tax

• CIT and PIT rates increased from 20% to 22%;

• The 14% CIT rate (+7% PIT if the recipient is a natural person) for regularly paid profits has been abolished;

• The CIT payable in advance by credit institutions has been increased from 14% to 18%.

• In the automatic account mode (similar principle to our economic activity income account system), the 2nd …