Estonian Dividend Calculator

Calculate corporate income tax on dividend distributions with 2025 Estonian rates.

2025 Change: The reduced 14/86 tax rate has been eliminated. All dividends now use the standard 22/78 rate (~28.21% effective).

Calculate corporate income tax on dividend distributions (2025 rates)

Gross Profit to Distribute

€

Enter the profit amount you want to distribute as dividends

Gross Profit Required€10,000.00

- Corporate Income Tax (22/78)€2,820.51

Net Dividend to Shareholder€7,179.49

Effective Tax Rate

28.21%

Tax Split

78% to shareholder, 22% corporate tax

Shareholder (78%)

Tax (22%)

Prerequisites for Dividend Payment

Share capital €2,500 paid

OÜ must have minimum share capital fully paid

Retained Earnings Available

€

Rate

22/78

~28.21% effective tax rate

Shareholder Receives

78%

Of gross profit

Minimum Capital

€2,500

Must be fully paid

Key Points about Estonian Dividend Taxation: [TMS §50]

Corporate income tax is paid only when profits are distributed (unique in EU)
Reinvested profits are tax-free (0% tax rate)
Tax is calculated on gross distribution: Gross × 22/78 = Tax
Resident shareholders don't pay additional personal income tax [TMS §18]
Non-residents may be subject to withholding tax (check tax treaties)

Sources

Income Tax Act (Tulumaksuseadus) §50 — Corporate income tax on dividends
Estonian Tax and Customs Board — Tax and Customs Board - official calculator
Commercial Code (Äriseadustik) §157 — Dividend payment requirements

This is legal information, not legal advice. Consult a lawyer for your specific case.: This calculator provides estimates based on 2025 Estonian tax law. For official information, please consult EMTA.